International Fiscal Association (IFA) yesterday said tax evasion could be checked by ensuring fairness in the tax admtni*-" ition and removing appn-i <>f harassment

from i . -u of tax payers, reports '

Leaders »f the Bangladesh braifcb l»1 IFA told a news conference at Jatiya Press Club that the action, attitude and behaviour of lax officials in most of the cases are vindictive and tliere Is little or no moral value of the assessee to the tax authority.

Replying to a question on wide-spread corruption in the tax administration. Chairman of IFA Bangladesh S H Kabir said: This attitude must be changed keeping In view more and more tax compliance for better tax administration."

IFA Vice Chairman A K M Nuruddin. Secretary General A T M A Bari and other members of the association also spoke at the press conference.

The IFA also advocated for allowing investment of black

money upto Tk 50 lakh to unearth such fund. This would help the country to industrialise. create employment and remove housing problems." • said Kabir, also the managing director of Reneta Pharmaceuticals.

Referring to annual revenue collection budget for the deputy collectors of taxes, he said It makes the collectors blood haunt and they make wanton use of section 143 Including attachment of assessee's bank accounts.

"Recently this has been done right, left and centre against demands most of which are disputed and appeal pending cases A bank attachment simply means a direct blow to the nose of tax payer." he said.

Kabir alleged that the foreign investors are harassed in every single step not to speak of the bank attachment. "It does not only destroy the image of the country but blocks the investment opportunity altogether."

Citing examples of India and Pakistan where the collec lion of demand is automatically stayed once an appeal is filed against a disputed assessment, he said suggesting that the same should be incorporated in the Income Tax Ordinance 1984

Turning to the rates of taxes on companies, which is now 50 per cent, the IFA leader said the private companies. mostly family or friend based, should not be charged more than 25 per cent, the maximum rate of individual tax.

Kabir, a former president of Metropolitan Chamber of Commerce and Industry (MCCI). also suggested that the public company rate of tax should not exceed 20 per cent.

"If rates are lowered assessees will feel comfortable and pay willingly. CollecUon of government will go up substan tlally and tax evasion will diminish." he said.

The IFA Bangladesh Chairman said fixing minimum tax

in illegal and suggested that minimum tax which will hard-hit the marginal and lower Income group, should go

Frequent changes of tax laws he observed make the problems of tax payers more complicated and cumbersome A substantial plan and pro gramming should lie made and amendments be made accord ingjy

Terming SRO (statutory regulatory order) as a black law. he said It Is like stabbing someone on the back SRO. if at all necessary, should be passed by the parliament and be made public through news papers, he said

About the pay of 50 per cent tax to file appeal with the authority. Katrir said it is against the fundamental right of an assessee and also against natural Justice.

"No fair and Impartial Judgement can be expected from an appellate authority which is within the control of tax department he said