Commercial tax

Mission

We have a simple, progressive and fair tax policy with efficient and transparent tax administration contributing to prosperity and economic growth in Tamil Nadu. Mission

Vision

We shall realise our Vision by :

1. Formulating progressive and fair tax policies
2. Collecting revenue efficiently and cost-effectively
3. Delivering courteous, prompt and effective service to taxpayers
4. Promoting voluntary compliance through effective taxpayer education and communications
5. Enforcing tax laws with rigor, fairness and transparency
6. Building a motivated and professional workforce Strategy

To fulfill our Mission :

1. We shall enhance ease of doing business by simplifying tax laws, rates and business processes
2. We shall promote compliance by building effective IT systems that are transparent and reliable
3. We shall promote compliance through a comprehensive communications and outreach program that instils awareness amongst business and consumers on tax compliance and curb tax evasion.
4. We shall substantially focus on human resource development with special emphasis on knowledge, attitude and skills of every employee to build a professional workforce that ensures ethics, rigor, fairness and transparency in tax administration
5. We shall treat every employee with dignity and respect and redress genuine grievances promptly to enable high levels of motivation and commitment.
6. We shall promote and undertake research and analysis in value added taxation, including studies related to economy, technology, tax legislation and business processes in order to enable evidence based tax policy and improve tax administration
7. We shall improve efficiency of tax collections by improving business processes, optimising manpower deployment and other process innovations

Core Values

We are committed to work with:

Aims and Objects

This Charter is an expression of commitment of the Commercial Taxes Department to the following aims and objects:-

1. Effective implementation of systems and procedures under the Acts and Rules.
2. Efficient revenue collection to facilitate the various welfare and development programmes.
3. Extending quality service to dealers and assessees in trade and industry.

Means

To achieve the above aims, the Department shall strive to adopt the following means:-

1. Transparent, responsible and accountable administration.
2. Promptness and courtesy in providing information.
3. Integrity and judiciousness in deciding tax matters.

Expectations

The success of the Department’s functioning and administration depends on the co-operation from the client public. The Department therefore expects the following from the dealers:-

1. Promptness in registration according to Act and Rules.
2. Maintenance of simplified purchase and sales accounts.
3. Promptness in filing of returns.
4. Promptness in payment of taxes.
5. Overall compliance of the laws.
6. Passing of tax benefits to consumers.

The Department shall endeavour to meet the expectations through proper means:

1. acknowledge applications, returns and all communications on the spot through correspondence within 7 days of their receipt.
2. respond to all communications within 30 working days of their receipt.
3. give interim reply to the applicant in case of unavoidable delay in decision making.
4. refund amounts due within 90 days of receiving a valid claim.
5. release the detained consignments immediately wherever the representation is found to be reasonable and acceptable.
6. acceptance of returns on receipt along with proof of payment and documents filed by the dealer.
7. scrutiny of accounts not exceeding 20% of total number of assessments on random selection made by the Commissioner of Commercial Taxes and issue of proceedings for self assessments in the remaining cases, based on the returns filed by the dealers.

Department shall further strive to ensure the following

1. All officers who deal with dealers will carry an Identity Card.
2. Information disclosed, both personal and business will be kept in strict confidence.
3. Free movements of goods with proper bills/documents of the consignor, without frequent check.
4. If consignments have to be detained, it will be done only after explaining the reasons for the same. (Sufficient opportunity will be provided before resorting to detention of goods)
5. Inspection of the business premises will be conducted in suspected cases after investigation on issue of authorization by the competent authority.
6. Full information will be provided to those who seek information about appeal procedures and the authorities with whom appeals can be filed.
7. Consultations will be held with the Associations of Trade, Industry and consumers while reviewing the taxation policies and procedures.
8. The Joint Commissioner (Public Relations) in the office of the
9. Commissioner of Commercial Taxes, Chepauk, Chennai-5 will be accessible and will provide the required information and procedural details.
10. Timely publicity of all changes in the law or procedures will be done.