NEW DELHI, Dec 29:
The Customs department has made quoting of electronically generated document identification number (DIN) mandatory in all communications, including e-mails, sent to taxpayers with an aim to bring in transparency in the administration.
Earlier in November, the DIN system was made mandatory only for search authorisation, summons, arrest memo, inspection notices and letters issued by the Central Board of Indirect Taxes and Customs (CBIC) in the course of any enquiry.
“The Board has now directed that electronic generation and quoting of DIN shall be done in respect of all communications (including e-mails) sent to tax payers and other concerned persons by any office of the CBIC across the country,” said a circular issued by the Board recently.
The government has already executed the DIN system in the direct tax administration from October 1.
The CBIC said electronic generation of DIN would create a digital directory for maintaining a proper audit trail of communications sent to taxpayers and other concerned persons.
Also, it would provide the recipient of such communication a digital facility to ascertain the genuineness of the communication.
Quoting of DIN is step to further the government’s objectives of bringing transparency and accountability in the tax administration.
The CBIC also said any communication to taxpayers which does not bear the electronically generated DIN and is not covered by the exceptions, “shall be treated as invalid” and deemed to have “never been issued”.
The system of generation and quoting of DIN has been done with a view to leverage technology for greater accountability and transparency in communications with the trade, taxpayers and other concerned persons. (PTI)