THE ASSOCIATES OF THE ORGANISATION, SIGNIFYING THE PHILOSOPHY ON THE NEED OF A NATIONAL BODY INSTITUTE, EXCLUSIVELY FOR ENROLLED TAX PRACTITIONERS OF THE NATION, WITH THE REQUIREMENT OF TIMELY ASSESSMENT TO ITS MEMBER FRATERNITY.
In our Nation, erstwhile to Goods and Services Tax (GST), respective originate State Governments are constitutionally empowered to levy and collect indirect taxes i.e., on goods, in the meanwhile the Central Government is empowered to impose taxes on manufacture and services. Majority of the decisions were taken in the policy, law and procedures in accordance to their permitted sovereign powers and hence it is up to their respective discretion and purview to administer the pooling of revenue. On the historic amendment to our constitution which has made Goods and Services Tax, a reality as one Nation, one Tax and one Market under the concept of cooperative federalism.
The fraternity of enrolled tax practitioner’s confined under indirect and direct tax acts. It is a common phenomenon and several Practitioners are under the self-belief that they are also one among the vital part, serving to the needs and necessities of the stake holders. As, lots of Practitioners may not know, how and why Sales Tax and Income Tax Practitioners lost their prevailing privilege of audit feature and weakened the ground to reclaim it on proviso to sub-section 2 of Section 44AB of The Income tax act, 1961 and what's more made them not capable to have alternative berth as proposed in the Legal Practitioners Bill, 2010 which is kept under abeyance and what circumstances has warranted to struggle hard to reinstate the legacy of Sales Tax Practitioners under GST regime although vital states have empowered them to conduct audits under Sales Tax and VAT Acts?
Since administrators treat the quality of representation and audit are the foremost, dominant, authoritative form to protect the revenue and to correspond. When it difficult to trust quality services from the fraternity of regulated institutions, how can it be expected by any un-disciplined professionals, which does not have any legal backing nor followed with any code of conduct to ensure their capability and remedial control.
It is on record the appraisal from elite members of our institute which has been supported by various state Commercial Tax commissioners has demonstrated before the GST council, that, mere Tax Return Preparer does not serve the purpose as the role played by an enrolled Tax practitioner, who is a faculty (proposed as tax protector) practicing by heart, not just by hands and a nascent (promising) professional supporting to all the needs of not only the tax payers but also the departments under the earlier laws which are proposed to be subsumed in this regime. Anyone can examine the resultant developments, step by step out-comings of the struggle by the organisation happened through amendments to the Act and rules while reinstating the legacy of STP`s as eligible GSTP`s.
In the present scenario, without expecting any legal backing from the Government/s for the time being, voluntarily we should take on concrete steps to unite and strengthen our Enrolled Tax Practitioners’ fraternity of all the states under one roof, May hopefully attempt for recognition. Otherwise the fraternity may fade out from the history and probabilities are lofty to work as subordinates for ever under other professionals who have the statutory backing and no footprints will also be available to our forthcoming fraternity.
THIS IS THE TIME TO TRANSFORM / REFORM OUR VISION
The undersigned, presently as an attentive driver of the institution, responsible to systematize and administer a course of academic strength for the fraternity, humbly request you all to admit this proposed route map furnished before you and let us all work together to make out a meaningful excursion.
Additionally, call the efforts of ITPI getting the clause of exams to our fraternity as a source of opportunity to celebrate, not to apprehend as syndrome. Since KNOWLEDGE IS THE POWER and CERTIFICATION IS THE PROOF to ensure sensibly trained in a intellect, have experience of dealing with quasi-judicial proceedings as well as have updated skills to support accurate compliance.
“ALWAYS AIM TO FLOURISH, NEVER TO PERISH” since “SKILL NEVER KILLS”
No one should call any member of the fraternity as tout, nor a taut, but a taught.
Our fraternity is on the junction of cross roads, left with no other option to spot ourselves as enrolled as tax practitioners on the rolls of the department to remain in the race to have a chance to prove ourselves as diligent faculties with vast subject knowledge, nation-wide network, unity and diversified multipurpose vicinity which no professional is contracted.
|| 1) EITHER HAVE THE POWER
2) THE BEHAVIOUR TO HELP
|AND PRACTICE BY HEART,
NOT BY HANDS
First we are the responsible citizens, then stakes for comfort. We should only make this land as paradise and not to have our paradise only. The real glimpse of democracy is to sensibly respond and to address any intricacies of grievance of the citizens. The Privilege of our legislature is to take majority into confidence and to chart the law.
“THE CULTURE, TO CONTRIBUTE REVENUE SHOULD BE NATURAL” “IF CONCRETE STEPS WERE ADOPTED TO EDIFY WHAT CULTURE IS”
LARGE NUMBER OF STAKE HOLDERS BEING UNTRAINED LEADS TO IGNORANCE AND LACK IN AWARENESS TO FUNCTION PROPERLY.
We, the Enrolled Tax Practitioners of this nation are dependable faculties between both the tax payers and the Government/s has hope. It is humbly prayed with all the senior members to turn into master trainer/ faculties of the institute, contribute to the best of your ability to preserve the heritage (legacy) which has given us the present status in the society.
So, I sum up to retell Always be READY, STUDY, STEADY and GO OVER, NOW OR NEVER.
| (TPr.Sreedhara Parthasarathy)
National Board of Education and Research of ITPI