Procedure for Obtaining information of Civil Servants
FBR has issued rules titled Sharing of Declaration of Assets of Civil Servants Rules 2023, allow banks to seek asset details of civil servants.
In exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Board of Revenue is pleased to make the following rules, the same having been previously published vide Notification No. S.R.0.76(I)/2023 dated the 26th January, 2023, as required by sub-section (3) of section 237 of the said Ordinance.
The banks shall require to seek information of civil servants in a prescribed manner as per Annexure given in rules.
However before generating request seeking information from the FBR for Customer Due Diligence (CDD), the banks shall take following steps –
- the bank shall determine in writing the reasons for which CDD requires that the information from FBR is to be accessed
Procedure for Obtaining information of civil servants
(1) Before generating request seeking information from the FBR for CDD, the banks shall —
(a) determine in writing the reasons for which CDD requires that the information from FBR is to be accessed (the decision of the bank);
(b) obtain an express written consent from the civil servant of whom the bank intends to access information from FBR; and
(c) obtain a certificate from the civil servant as per prescribed format annexed duly signed by the person declaring that he is a civil servant of BS-17 and above, with his complete name, designation, employee number and all other particulars that are prescribed as per schedule.
(2) The focal person of the bank shall send the authorized email to the FBR seeking provision of information and follow the procedure as under —
(a) send a scanned copy of the decision of the bank as referred in clause (a) of sub-rule (1) of rule 5;
(b) send a scanned copy of the express written consent as referred in clause (b) of sub-rule (1) of rule 5; and
(c) send a scanned copy of certificate prescribed under clause (c) of sub-rule (1) of rule 5.
(3) The FBR shall provide simplified or abridged information, within five working days, through the authorized email. The FBR can deny a request only in exceptional cases, including when the asset declaration has not been filed, the civil servant is not covered under this Ordinance, or for any other similar reason that the FBR is unable to provide the requested information.
The FBR shall notify the bank of the decision and the reason for the refusal, within five days from receipt of the request. In case of dispute, the decision of FBR shall prevail, being custodian of information.
(4) The FBR shall have a dedicated Banks’ CDD desk assigned to an authorized officer supported by designated officials to deal with the information requests from the banks.
(5) The FBR may use other secured electronic access and transmission methods as available from time to time like a dedicated portal page.
Moreover, the “Sharing of Declaration of Assets of Civil Servants Rules, 2023 have allowed all commercial banks to seek and get declaration of asset details of the civil servants from the Federal Board of Revenue (FBR) before they open their bank accounts.