If the above described steps do not settle a taxpayer’s debt with the CRA, the next step a Collections Officer will take is to go to the Federal Court and register a certificate against the taxpayer for the outstanding debt, plus any penalties and interest that are applicable. 'Assessments' Under Income Tax Act. As such, our Tax Lawyers always recommend that taxpayers in these circumstances obtain specialized income tax representation. Income Tax officer (ITO) Superintendent: Superintendent of Customs: Appraiser: 2 nd Promotion Group A*(IRS) Assistant Commissioner: Assistant Commissioner: Assistant commissioner: Assistant commissioner: subsequent promotions: Deputy Commissioner. The following are ranks of the officers working in the Income Tax Department of Ministry of Finance (India).Officers are appointed from two different recruiting agencies. Once this is done, a number of other remedies become available to the collector. Income tax officer has powers and duties of a assessing officer in relation to his assessees. Bank accounts can be seized and money taken without a court order and before a tax debtor even has time to react. 1.2. As mentioned earlier, when a certificate is obtained in the Federal Court, it has the same effect as if the CRA had sued the taxpayer and won its case. Power of Attorney. "This article provides information of a general nature only. Unlike normal collections agencies, Canada’s Income Tax Act gives the CRA’s Collections Officers a number of powers that often take taxpayers by surprise. Because of the nature of these types of taxes, formal legal advice should be obtained by a taxpayer to ensure that the CRA does not put a corporation or businessperson out of business. We offer a free 10 minute income tax consultation with one of our students. Unlike normal collections agencies, Canada’s Income Tax Act gives the CRA’s Collections Officers a number of powers that often take taxpayers by surprise. The Finance Act, 1988 has further that where it is not possible or practicable to take physical possession of any valuable article or thing and remove it to a safe place due to its volume, weight or other physical characteristics or due to its being of a dangerous nature, the authorised officer may serve an order on the owner or the person who is in immediate possession or control thereof that he shall not remove, part with or otherwise deal with it, except with the previous permission of such authorised officer. If a taxpayer receives this notice, they are permitted to apply to the Court for judicial review of the decision. This article will explain some of the most common methods and powers used by the CRA’s Collections Officers. Income Tax Act. valuation officers are the valuation officer approved/ authorised by the Income-tax Department. It is not updated and it may no longer be current. Where the Director General or Director or the Chief Commissioner or Commissioner or any such Joint Director or Joint Commissioner as may be empowered in this behalf by the Board , in consequence of information in his possession, has reason to believe that—, (a)        any person to whom a summons under sub-section (1) of section 131 of this Act, or under sub-section (1) of section 142 of this Act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced, such books of account or other documents as required by such summons or notice, or. An assessing Officer or AO is a person who has jurisdiction to make an assessment of an assessee or tax payer, who is liable to tax under the Act. The Income Tax Service was established in 1944, which was subsequently re-constituted as the Indian Revenue Service (Income Tax) in 1953. Having professional representation can ensure that the Collections Officer adheres to this policy. When a Canadian taxpayer is assessed for Canadian income taxes owing, there is a limited amount of time within which they can file a Notice of Objection to the tax assessment if they disagree with the amounts owing. (iii)       seize any such books of account, other documents, money, bullion, jewellery or other valuable article or thing found as a result of such search: (iv)       place marks of identification on any books of account or other documents or make or cause to be made extracts or copies therefrom; (v)        make a note or an inventory of any such money, bullion, jewellery or other valuable article or thing : Where any building, place, vessel, vehicle or aircraft referred to in clause (i) is within the area of jurisdiction of any [Chief Commissioner or Commissioner], but such [Chief Commissioner or Commissioner] has no jurisdiction over the person referred to in clause (a) or clause (b) or clause (c), then, notwithstanding anything contained in section [120], it shall be competent for him to exercise the powers under this sub-section in all cases where he has reason to believe that any delay in getting the authorisation from the [Chief Commissioner or Commissioner] having jurisdiction over such person may be prejudicial to the interests of the revenue :]. POWER OF INCOME TAX AUTHORITIES RELATING TO SEARCH AND SEIZURE [ SECTION 132] Entering and Searching the Premises : Where the Director General or Director or the Chief Commissioner or Commissioner or any such Joint Director or Joint Commissioner as may be empowered in this behalf by the Board , in consequence of information in his possession, has reason to believe that— But to become an officer you must study hard because SSC exams is not so easy to pass. At this stage, taxpayers who have not yet retained counsel would be wise to do so to ensure that the CRA does not run roughshod over their rights. thing and such money, bullion, jewellery or other valuable article or thing represents either wholly or partly income or property [which has not been, or would not be, disclosed] for the purposes of the Indian Income-tax Act. 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