RECRUITMENT & SELECTION Recruitment:

Re c r u i t me n t r ef e r s t o t h e pr o ce ss of scr e e n i n g , a nd sel e ct i n g q u a l i f i e d p e o p l e f or a j ob a t a n o r g a n i za t i o n o r f i r m, or f o r a v a c a n c y i n a v o l u n t e e r - b a se d or g a n i z a t i o n or co mm u n i t y g r ou p . I n t e r n a l r e cr u i t m e n t me a n s co n si d e r i n g cu r r e n t e mp l o y e e s a s c a n d i d a t e s f or hi g h e r l e v el j o b s i n t h e o r ga n i z a t i o n . Ex t e r n a l r e cr u i t me n t i s t h e p r o ce ss o f a t t r a ct i n g a nd s el e c t i n g e mp l o y e e s f r o m o u t si d e t h e or g a n i z a t i o n . Th e s t a g e s i n r e c r u i t me n t i n cl u d e so u r ci n g ca n d i d a t e s b y a d v er t i s i n g o r ot h e r me t h o d s, a n d scr e e n i n g a nd sel e ct i n g p o t e n t i a l ca n d i d a t e s u si n g t e st s or i n t er v i e w s.

Selection:
O n c e t h e r e c r u i t i n g pr o ce ss ha s a t t r a ct e d t h e p o o l o f a p pl i c a n t s , t h e n e x t st e p i s t o se l e ct wh o m t o hi r e. Th e i n t e n t o f s e l e c t i o n pr o c e s s i s t o g a t h e r f r o m a p p l i ca n t s i n f or ma t i o n t ha t wi l l p r ed i c t t h ei r j ob su cce ss a n d t h e n t o hi r e t h e c a n d i d a t e s l i k e l y t o b e mo st su cc e s sf u l . T h e p r o ce s s o f d et e r mi n i n g t h e pr e d i c t i v e va l u e of i n f or ma t i o n i s ca l l ed validation. T wo b a s i c a p pr o a c h e s t o v a l i d a t i o n a r e p r ed i ct i v e validation and content validation. P r e d i c t i v e v a l i d a t i o n i n v ol v e s co l l e ct i n g t h e sco r e s o f e mp l o y e e s o n t h e d e v i c e t o b e va l i d a t e d a nd cor r e l a t i n g t h e i r s c o r e s wi t h a c t u a l j ob p er f o r ma n ce .

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Co n t e n t v a l i d a t i o n u s e s l o gi c a nd j ob a na l y si s d a t a t o e s t a b l i sh t h a t t h e s el e c t i o n d ev i ce me a su r e s t h e ex a ct sk i l l s n e e d e d f o r su c c e s s f u l j ob p er f o r ma n ce .

Human Resource Management:

T h e hu ma n r e s o u r c e i s a n or g a n i z a t i o n co n si st s of a l l p e o p l e wh o pe r f o r m i t s a c t i v i t i e s, a l l t h e d e ci si o n t ha t a f f e ct s t h e wo r k f o r c e c o n c e r n t h e or g a n i z a t i o n s HRM f u n ct i o n . Th e HR a ct i v i t i e s t ha t f a l l u n d e r f i v e ma j o r d o ma i n s. i . e . a) b) c) d) e) O r ga n i z a t i o n a l De s i g n Staffing P er f o r ma n c e Ma n a g e m e n t a n d A p p r a i sa l Em p l o y m e n t t r a i ni n g a n d O r g a n i z a t i o n a l De si g n Re wa r d Sy s t e m , Be n e f i t s a nd Co mp l i a n c e

Introduction of FBR:
T h e Fe d e r a l Bo a r d o f Re v e n u e ( FBR ) i s a f e d e r a l d e p a r t me n t o f P a k i s t a n t ha t i s r e s p o n si b l e f or co l l e ct i n g r ev e n u e f o r t h e g o v e r n m e n t of P a k i s t a n . I t f ou n d e d i n A pr i l 0 1 , 1 9 2 4 . I t s h e a d q u a r t e r i s I s l a ma b a d . I t i s pu r el y Go v e r n me n t o r g a n i z a t i o n of Pakistan.

History:
T h e Ce n t r a l Bo a r d o f Re v e n u e ( FB R) wa s cr e a t e d o n A pr i l 0 1 , 1 9 2 4 t hr o u g h en a c t me n t o f t h e Ce n t r a l Bo a r d o f Re v e n u e A ct , 1 9 2 4 . I n 1 9 4 4 , a f u l l - f l e d g e d Re v e n u e Di vi si o n wa s cr e a t e d u nd e r t h e Mi ni s t r y o f Fi na n ce . A f t e r i n d e p e n d e n c e , t h i s a r r a n g e me n t c o n t i n u e d u p t o 31 st A u g u st 1 9 6 0 wh e n o n
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t h e r e c o mm e n d a t i o n s of t h e A d mi n i st r a t i v e Re - or g a n i z a t i o n Co m mi t t e e , FB R wa s ma d e a n a t t a ch e d d e p a r t me n t o f t h e Mi ni s t r y of Fi n a n c e . I n 1 9 7 4 , f u r t h e r ch a n g e s we r e ma d e t o s t r e a ml i n e t h e or g a n i z a t i o n a n d i t s f u n ct i o n s.

What is wing?
Wi n g i s wor k d i s t r i b u t i o n a mo n g d i f f er e n t d e p a r t me n t . Ea c h W i n g i s He a d e d b y on e me mb e r wh o i s o f f i ce r of 2 1 grade. a) b) c) d) HR M FA T E A DMI N T P &R

Federal Board of Revenue:

I n Fe d e r a l Br o a d o f Re v e n u e HR d e p a r t m e n t p er f o r ms a l l a ct i v i t i e s o f t h e HR. i n whi ch t h e y pe r f o r m t h e a) b) c) d) Hu ma n r e s o u r c e pl a n n i n g J ob a n a l y s i s or wo r k d e si g n J ob d e s i g n I nf o r ma t i o n sy s t e m

Functions of FBR:
I n t h e ex i t i n g s e t u p , t h e ch a i r ma n , FB R, b e i n g t h e ex e cu t i v e h e a d of t h e b oa r d a s wel l a s se cr e t a r y o f t h e r e v e n u e d i vi si o n h a s t h e r e s p o n s i b i l i t y f or
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a ) Fo r mu l a t i o n a nd a d mi ni st r a t i o n of f i sca l p ol i ci e s
b)

Co l l e c t i o n o f f e d e r a l t a x e s.

c ) Q u a s i - j u d i ci a l f u n c t i o n o f h ea r i n g of a p p e a l s.
d)

Hi s r e s p o n s i b i l i t i e s a l so i nv ol v e i nt e r a ct i o n wi t h t h e o f f i c e r s of t h e pr e si d e n t , t h e pr i me mi n i st e r , a l l e c o n o m i c mi ni s t r i e s a s wel l a s t r a d e a n d i nd u st r i e s.

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Vision
To be a Modern, Progressive, Effective, Autonomous and Credible organization for optimizing Providing Quality Service and Promoting Compliance with tax and related laws

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Mission
Enhance the capability of the Tax System to Collect Due Taxes Through Application of Modern Techniques, Providing Taxpayer Assistance and by Creating a Motivated, Satisfied, Dedicated and Professional Workforce
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Values
Integrity Profession Teamwork Court Fairness Transparency Responsiveness

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Organizational Design:
O r ga n i z a t i o n a l d e si g n i n v ol v e s t h e a r r a n g e me n t o f wor k t a s k e d b a s e d o n t h e i n t er a ct i o n of pe o p l e t e ch n o l o g y a nd t h e t a s k t o b e pe r f o r m e d i n t h e co n t e x t of mi ssi o n , g oa l s a nd s t r a t e g i c pl a n o f t h e or g a n i z a t i o n . O r ga n i z a t i o n a l a nd wo r k d e si g n i s s u e s a r e a l wa y s t h e f i r st o n e s t h a t sh o u l d b e a d d r e s s e d wh e n e v e r s i g n i f i ca n t ch a n g e i s n e c e s sa r y d u e t o c h a n g e e c o n o mi c c o n d i t i o n s, n e w t e ch n o l o g i e s , n e w o p p o r t u n i t i e s , p o t e n t i a l a d v a n t a g e s , o r se r i o u s i n t er n a l p r ob l e m s .

Organization:
T h e Se c r e t a r y , Re v e n u e Di vi si o n / Ch a i r ma n , FBR i s a ssi st e d b y t h e f o u r Li n e Me mb e r s ( o n e e a ch f o r Di r e ct Ta x e s, Sa l e s T a x a n d Fe d e r a l Ex c i s e Du t i e s, Cu st o ms a nd Ex p o r t s) , t h r e e S u p p o r t Me mb e r s (L e g a l , Ta x P ol i cy a nd Re f o r m s, a n d A d mi n i s t r a t i o n a n d Co o r d i n a t i o n ) ; a n d f i ve Fu n ct i o n a l Me mb e r s (HR M, I MS , A u d i t , Fa ci l i t a t i o n a n d T a x p a y e r s Ed u c a t i o n , a n d Fi s c a l Re se a r ch a nd St a t i st i c s) . T h e f u n c t i o n a l me mb e r s h a v e b e e n i nd u ct e d f r o m t h e p r i va t e s e c t o r a s p a r t o f t h e r e s t r u ct u r i n g o f t h e FB R a nd i t s f i e l d f or ma t i o n s . Be s i d e s Me mb e r s , va r i ou s Di r e ct o r s Ge n e r a l s a r e a l s o wi t hi n FB R f o l d .

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Organization Chart of the FBR/ Revenue Division:

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Line Members:
Both policy and operation matters are handled by the line members. 1) Member (direct text) 2) Member (Sales text & CE) 3) Member (Custom)

Support Member:
1) Member (Administration) 2) Member (Legal) 3) Member (Tax Policy & Reforms)

Functional Member:
Functional members are drawn from the private sectors, if specialists are not available within revenue services. 1) Member (fiscal Research & Statistics) 2) Member (Human Resource Management) 3) Member (Audit) 4) Member (information Management) 5) Member (Facilitation & Taxpayer Education) 6) Member (Inspection & Audit (Internal) Members (Direct Taxes) He is responsible for monitoring, enforcement and collection of taxes and international agreement of concerned taxes. In the headquarters, he is assisted by Chiefs (BPS-20), Secretaries (BPS-19) and Second Secretaries (BPS-18). Member (Sales Tax & Federal Excise) He supervises the collection of Sales tax on domestic goods, services and imports. In the Board, he is assisted by three Chiefs (BPS-20) and five

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Secretaries, (BPS-19), three Joint Directors (Computer) (BPS-19) and one Cost Accountant (BPS-19). Member (Customs) He supervises the collection of Customs Duties by 12 Customs Collectorates in the country. In the Board, he is assisted by two Chiefs (BPS-20) and eight Secretaries (BPS-19) in the discharge of his duties. Member (Exports) He is responsible for implementation of Export Policy and its procedures. He is also responsible for the administration of manufacturing Bonds, Export Processing Zones and Special Industrial Zones. He also looks after the administration of duty drawback system, Input-Output Co-efficient Organization (IOCO) and Duty Suspension Audit Organization (DSAO). He oversees the export related issues of TEPI project. In the Board, he is assisted by one Chief (BPS-20) and two Secretaries (BPS-19). Member (Tax Policy & Reforms) He is the incharge of the FBR reforms policy. He maintains liaison with all the stake-holders and coordinates with other Members of FBR. In the Board, he is assisted by one Chief (BPS-20) and four Secretaries (BPS-19). Member (Legal) He is responsible for drafting of taxation laws and procedures, advance rulings concerning tax matters, representation before appellate forums, monitoring the work of legal cells in the field outfit. He coordinates with the line Members in matters pertaining to changes in law. He is assisted by two Chiefs (BPS-20), five Secretaries (BPS-19) and one legal Advisorin the Board.

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Member (Admin./Coordination) He is responsible for the overall administration of Federal Board of Revenue, including appraisal, processing and monitoring of all development projects. He also deals with and coordinates the responses to Audit objections and presentations made before the Public Accounts Committee. He is assisted by one Chief (BPS-20) and two Secretary (BPS-19) in the Board. Member (Fiscal Research & Statistics) He is responsible for research on tax issues, revenue forecast and collection and maintenance of statistics as tool of policy and management. He is the incharge of publication of FBR Quarterly Review. The Member (FR&S) is assisted by two Secretaries and two Second Secretaries in the Board, and besides, the Director (R&S) along with two Joint Directors in the DR&S. Member (Human Resource Management) He is responsible for HRM official dealing with recruitment, training, performance evaluation, promotion and career management of officers and support staff. He is assisted by one Chief and three Secretaries. Member (Audit) He is responsible for developing uniform standards for tax audit, preparation of tax audit manuals, internal audit reviews and monitoring the work of audit division in the field outfits. In the Board, he is assisted by one Chief, three Secretaries (BPS-19) and two D.Gs of Inspection and Audit one each at Islamabad and Karachi respectively. Member (Information Management System) He is responsible for development of system specifications for future FBR needs, technology architecture design of FBR and its field formations in

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consultation with appointed consultants. This includes development of a strategy for coordination and application of software based on reengineering of the system. . He is assisted by one Chief Coordinator, Income Tax. In Board, he is also assisted by one Second Secretary. Pakistan Revenue Automation (Private) Limited (PRAL) is under Member (IMS). Member (Facilitation & Taxpayer Education) He is responsible for developing appropriate technical and non-technical material concerning all taxes for taxpayer education and assistance, developing tax forms and interaction with media and taxpayer and monitoring the work of tax centers. He is assisted by one Chief and three Secretaries. Director General (Inspection & Audit) Direct Taxes based at Islamabad and Karachi operate directly under the Secretary, Revenue Division. He carries out inspections, audits and investigations of taxes/offices involving evasion of taxes and malpractices by the functionaries of the Income Tax Department. Director General (Training & Research) Direct Taxes based at Lahore and Karachi (with regional offices at Karachi and Islamabad) is responsible for imparting training to the freshly recruited officers in the Income Tax Department. Director General (Intelligence & Investigation) Customs and Excise based at Islamabad collects, processes, disseminates information and enforces prevention of tax evasion. He also enforces measures to prevent smuggling of contrabands, including drugs.

Director General (Large Taxpayer Unit)

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LTUs were established with the objectives to reduce contact between the taxpayers and Collectors by providing friendly and better model office environment, integration of Income and Sales Tax, structuring of tax administration on functional line and focus on all the affairs of the large taxpayers. Director General (Research & Statistics) They assist the Board in fiscal policy analysis, compilation of federal tax receipts, statistical data on national level and reconciliation of revenue receipts with the AGPR and SBP. The names of the Chairmen/Secretaries from 14.08.1947 onwards are as under:Finance Secretaries/Ex-Office Chairmen, FBR 1) 2) 3) 4) 5) 6) 7) 8) 9) Sir Victor Turner Mr. Abdul Qadir Mr. Mumtaz Hasan Mr. H. A. Majid Mr. M. Ayub Mr. Mumtaz Mirza Mr. M. M. Ahmed Mr. Ghulam Ishaq Khan Mr. A.G.N. Kazi 14.08.1947_ 01.02.1950 01.02.1950_ 25.02.1952 25.02.1952_ 01.11.1958 01.11.1958_ 29.07.1960 29.07.1960 _19.06.1961 19.06.1961 _06.03.1963 06.03.1963 _30.05.1966 31.05.1966 _08.09.1970 08.09.1970 _10.10.1971

Chairmen, FBR 1. Mr. M. Zulfiqar 11.10.1971_ 17.11.1973

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2. 3.

Mr. Riaz Ahmad Mr. M. Zulfiqar

17.11.1973_ 30.09.1974 01.10.1974_ 12.11.1975

4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14.

Mr. N. M. Qureshi Mr. Fazlur Rahman Khan Mr. I. A. Imtiazi Syed Aitezazuddin Ahmed Mr. Ghulam Yazdani Khan Mr. Ahadullah Akmal Mr. Sajjad Hasan Mr. Alvi Abdul Rahim Mr. Shamim Ahmad Mr. Hafeezullah Ishaq Mr. Moinuddin Khan

12.11.1975_ 14.12.1980 14.12.1980_ 11.08.1985 11.08.1985 _20.08.1988 02.08.1988_ 02.01.1989 22.01.1989 _11.08.1990 16.08.1990_ 24.07.1991 24.07.1991_ 03.10.1991 08.07.1995-28.08.1996 29 .08.1996_11.11.1996 12.11.1996_02.01.1998 02.01.1998_06.11.1998

Human Resourse Management Members(current): 1. 2. 3. 4. Raja Shahsawar Mr. Allan Gilmour Mr. Muhammmad Raza Baqir Mr. Munir Ahmed Awan PA TM(HRM) HR Consultant Chief (HRD) PA to Chief

5. 6.

Ms. Samina Tasleem Zehra Mr. Riasat Ali

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Secretary (HRD) Staff to Secy(HRD)

7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23.

Mr. Yasmin Yousaf Mr. Syed Tufail Ashrafi Mr. Suleman Yaqub Mr. Shahid Anwar Mr. Zaheer Ahmad Mr. Khalid Javed Mr. Muhammad Younas Gujar Ms. Ayesha Khalid Mr. Muhammad Naseem Dr. Irfan Abbas Shah Ms. Asma Hoori Dr. Kaukab Farooq Mr. Saud-ur-Rauf Mr. Muhammmad Asghar Ch. Mr. Syed Ramiz-ur-Din Qadri Mr. Muhammad Shabbir Mr. Muhammad Naeem

SS(HRD) Staff to SS(HRD) SS(OD&PMS) Chief (HRM) PA to Chief(HRM) Secretary (IJP) Staff To Secy(IJP) SS(Commu & TARP) Staff to SS (Commu & TARP) SS(IJP-1) SS(IJP-2) SS(IJP-3) Tech. Consultant Secretary (HRIS) Staff to Secretary(HRIS) Programmer (eDox) Staff to Secretary(HRIS)

Staffing:
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Job Analysis:
Its a systematized procedure for collecting and recording information about jobs within an organization. It is made up of two parts 1) Job Description 2) Job Specification The Job Description lists the duties of a job, the jobs working conditions and the tools, materials and equipment used to perform it. The Job Specification lists the skills, abilities and other credential needed to do the job.

Job Description Teams:

J.D. Team No.1 (Faisalabad)
1. 2. 3.

Mr. Saud Imran Ahmad Mr. Amjad Iqbal, Mr. Muhammad Asif

Additional Collector. IAC Assistant Collector

J.D. Team No. 2 (Sialkot) 1. 2. Mr. Abdul Rashid Mr. Masood Ahmad DCI Assistant CollectorJ.D.

Team No.3 (Gujranwala)

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1. 2.

Mr. Naeem Babar Mr. Fayyaz Rasool

DCIT Assistant Collector

J.D. Team No.4 (Rwp/Islamabad) 1. 2. Mr. Khalid Javed Ms. Saadia Khawaja DCIT Assistant Collector

J.D. Team No.5 (Lahore) 1. 2. 3. Dr. Kamran Shams Mr. Muneeza Majeed Mr. Muhammad Suleman Deputy Director Assistant Collectlor Assistant Commissioner

J.D. Team No.6 (Peshawar) 1. 2. Syed Aamer Abdullah Mrs. Beelam Munir Assistant Collector Assistant Collector

J.D. Team No.7 (Lahore) 1. 2. 3. Mr. Ahmad Rauf Mrs. Amina Faiz Bhatti Mr. Nawab Khan Deputy Director DCIT Taxation Officer

J.D. Team No.8 ((Lahore) 1. 2. Ms. Mehnaz Bhaur Miss. Qurat-ul-Ain Dogar Deputy Director Assistant Collector

J.D. Team No.9 (Rwp/Islamabad)

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1. 2.

Mr. Mansoor Ahmad Bajwa Syed Junaid Arshad

Additional Commissioner Assistant Collector

J.D. Team No.10 (Guj.wala/Skt) 1. 2. Mr. Qasim hafeez Cheema Mr. Fareedoon Akram Sheikh Assistant Collector ACIT

J.D. Team No.11 (Gujranwala) 1. 2. Mr. Moazzam Bashir Mrs. Mona Aslam DCIT Assistant Collector

J.D. Team No.12 (Islamabad) 1. 2. Mr. Ardsher Saleem Tariq Miss. Shazia Abid S.S.(IMS), CBR S.S.(HRM), CBR

J.D. Team No.13 (Multan/Bahawalpur) 1. 2. Mr. Khalil Ahmad Mr. Usman Bajwa IAC Assistant Collector

J.D. Team No.14 (Multan) 1. 2. Dr. Muhammad Naeem Mr. Ali Abbas Gardezi DCIT Assistant Collector

J.D. Team No.15 (Sahiwal) 1. 2. Mr. Atif Ali Rai Irshad Hussain DCIT ITO

J.D. Team No.16 (Quetta)

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1.

Mr. Raza Baloch

Assistant Collector

J.D. Team No.17 (Hyderabad) 1. 2. Mr. Aijaz Ahmad Khan Mr. Arbab Qaiser Hameed Deputy Collector Assistant Collector

J.D. Team No.18 (Karachi) 1. 2. 3. Mr. Hyder Ali Dherejo Ms. Lubna Jaffer Ali Mr. Afaq Ahmed Qureshi Commissioner HRM, LTU Deputy Collector, LTU DCIT

J.D. Team No.19 (Karachi) 1. 2. Mr. Abdul Nasir Butt Ms. Yasmeen Saud Principal DOT IAC

J.D. Team No.20 (Karachi) 1. 2. Mr. Bakhtiar M. Khan Mr. Muneeb Sarwar DCIT Assistant Collector

J.D. Team No.21 (Karachi) 1. 2. 3. Mr. Muhammad Saeed Nasir Mr. Ghulam Abbass Mr. Hasnain Brohi DCIT Assistant Collector ACIT

J.D. Team No.22 (Karachi)

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1. 2. 3.

Mr. Tariq Chaudhry Mr. Farrukh Sajjad Mr. Zulfiqar Ahmed

DCIT Assistant Collector ACIT

J.D. Team No.23 CBR HQ 1. Miss Rezwana Siddiqui System Analyst (HRM)

JOB DESCRIPTION FEED BACK FORM:

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In FBR, when employees hire for the vacant seats or post of company. They use for the new employees the following criteria for their personal information in the form of the Form. That is basically is given as fallow.
Job Title Grade Ref. No

Main Purpose of Job (describe in not more controlled than two sentences)

Units/Functions

Key Result Areas (List not more than Avg % (1) Performance Standard Required 5 areas of activity which are critical to Successful

Knowledge Qualities

Special Skills

Personal

Main Tasks and Responsibilities

Additional Comments

Note: You are requested to kindly go through the draft of Generic Job Descriptions and send your feed back (proposals/suggestions) to Secretary HR (Planning) latest by 30th September 20- Please attach additional sheets in appropriate sections if needed. Make copies of this form as per your requirements.

CBR (HQs):
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In CBR the general criteria of the form that is use for the key people of the company that is as fallow.

CHIEF (LINE FUNCTION), CBR

Central Board of Revenue Job Description

Job Title No.

Chief (Line Function) 20

Grade

Ref.

Organization Unit
CBR Islamabad

Location
Line Member

Reports to

Jobholders Name

No. of Direct Reports

Total Staff Controlled

Main Purpose of Job

Unit/functions Controlled

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To coordinate development and implementation of strategies, policies, plans and procedures for achieving targets/goals of the line function. To ensure all initiatives are implemented maintaining highest level of taxpayer facilitation. To facilitate creation of conducive work environment and providing opportunities for development & motivation of human resources.

Key Result Areas 1. Monitoring Revenue Collection. 2. Preparing, monitoring, coordinating and implementing policies, procedures and notifications etc. 3. Preparing the budgetary proposals.

Avg% 40% 20% 10%

Performance Standard Required Ensuring that each field formation achieves the assigned target. Timely preparation and dissemination All proposals to be processed and finalized before the budgetary exercise. All complaints to be addressed within X days of filing Capacity Building Targets Met. Objective performance appraisals

4. Maintaining highest level of taxpayer facilitation. 5. Ensuring effective utilization of Human Resources.

10%

20%

Knowledge

Special Skills

Personal Qualities

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 Knowledge of relevant revenue laws and procedures Knowledge of macro economic directions and business trends/projection. Knowledge of best practices in relevant functions in local and global markets

Leadership/ Management skills Relationship management Analytical skills Communication skills Presentation skills Ms Office

Creativity and innovation. Initiative and drive Persuasive Strategic planer Intuitive

Main in Tasks & Responsibilities

Expected Performance Standard

Provides guidance to the field formations on issues requiring clarifications Formulate and propose amendments in policies and procedures.

Prompt and timely response.

As and when required.

Finalize draft SROs and notifications Replies the day to day field references. Correspondence. Ensures Taxpayer facilitation at the level of field formations. Bridging skills gap in the officers and staff of the wing. Motivation through

Within X number of days.

Ensures that all references are replied within 3 days of receipt. Ensures that all replies are sent within 7 days of receipt. Ensures disposal of complaints within 7 days of receipt. 30% Officers & staff training based on need analysis. Identifying top performers and
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recommending rewards and recognition. Any other responsibility assigned by the competent authority.

recommending them for rewards.

CUSTOMS, CENTRAL EXCISE & SALES TAX

In custom, central excise and sales text for the key people and the employees the use criteria for their general information is that:
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COLLECTOR CUSTOMS APPRAISEMENT

Central Board of Revenue Job Description

Job Title
Collector of Customs Appraisement

Grade
20

Ref. No.

Organizational Unit
Customs

Location

Reports to

Member Customs

Job holders name

No. of Direct Reports

Total Staff Controlled

Main Purpose of Job To lead in devising and implementing strategies for collection of duties and taxes through implementation of laws. To ensure smooth and equitable transaction of trade, business and facilitation of taxpayers. To create conducive work environment and provide leadership, motivation, and opportunities for development of team members.

Units/Functions Controlled

Key Result Areas 1. Revenue collection. 2. Prevent revenue leakage.

Avg% 30% 20%

Performance Standard Required Achievement of assigned revenue target. Detection of revenue leakage by Internal Audit, Post clearance audit

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and DRR should not be more than 15% of the total revenue target. 3. Traders and taxpayers education and facilitation. 4. Effective utilization of Human Resource. Knowledge Relevant Acts, Rules, Laws and procedures. Import export policies International trade theory and practices. WTO Esta Code RSO Special Skills 30% 20% All complaints to be disposed off within X days of filing Capacity Building Targets Met. Objective performance appraisals. Personal Qualities Leadership Initiative Delegation Decisiveness & judgment Fairness

Working capability to operate MS Excel, Word and PowerPoint. Ability to work on Internet and e-mail. Valuation skills. Verbal presentation skills Written communication skills. Analytical skills.

Main Tasks & Responsibilities Providing guidance to the field officers.

Ensure expeditious clearance of goods.

Expected performance standard 90 % consignments cleared within 24 hours. X % of cases to be decided within 3
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Dispute resolution
Refund processing.

days. All refunds processed / issued within one month. Post Clearance Audit objections not to exceed 10% of total transactions. All applications to be disposed off within 7 days. 90% cases to be decided within 10 days of filing of complaint. 90% of the correspondence addressed within stipulated time (No reminders). 100% of the assigned revenue target. Placement to be based on matching of skills / competencies with specific position requirements. Training programs to be based on need analysis. Identifying at least 25% of top performers and rewarding them. Implementation of policy of commendations/appreciation letters.

Ensure maintenance of maximum accuracy in levy of duties and taxes.

Licensing of Customs House agents and warehouses etc. Complaint redressed

Correspondence

Monitoring of revenue collection. Effective placement of officers and staff Identifying and bridging employees skill gaps. Motivation through introducing rewards and recognition culture. Any other responsibility assigned by the competent authority.

INCOME TAX
In Income Tax the general criteria of the form that is use for the key people of the company that is as fallow.

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COMMISSIONER OF INCOME TAX (COMPANIES

Central Board of Revenue Job Title
Commissioner of Income Tax (Companies)

JobDescription Grade 20 Reports to Ref. No.

Organization Unit
Income Tax

Location
Regional Commissioner of Income Tax

Jobholders Name

No. of Direct Reports

Total Staff Controlled

Main Purpose of Job To devise and implement strategies for collection of revenue through judicious enforcement of laws and mobilization of resources. To create and maintain taxpayers facilitating environment in zonal jurisdiction. To create conducive work environment and provide leadership, motivation and opportunities for development of human resource within the zonal jurisdiction.

Unit/functions Controlled

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Key Result Areas Planning and achieving revenue budget. Effective performance of judicial and administrative functions.

Avg% 40% 20%

Performance Standard Requir 100% or more of the target to be achieved All exemption certificates processed within prescribed time. All appeals and revisions matters handled on time. All issues and queries to be addressed within X number of days. Management of taxpayers facilitation centers with minimum complaints. Capacity building for achievement of targets

Ensuring optimum taxpayers facilitation within zonal jurisdiction

20%

Effective utilization of human resource.

20%

Knowledge Knowledge of Income Tax/allied law & accounts. Esta Code Financials Control & budgeting. Modern management practices.

Special Skills Leader ship skills Effective Communications skills Analytical Skills Managerial Skills Presentation Skills Proficiency in MS Office

Personal Qualities Positive attitude Integrity Initiative Decisions making

Main Tasks & Responsibilities

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Expected Performance Standard

I. Revenue/Expenditure Budget Forecasting & planning Relative accuracy of estimates

Achieving Revenue Budget

100%

Preparation and utilization of expenditure Minimum variance in budget Vs actual utilization. Minimum audit objections. budget

II. Judicial Functions Filing/follow up of appeals/references to Appellate Forums No time barred cases or ex-parte cases/relative success in appeals

Dealing with Federal Tax Ombudsman cases Monitoring, management and collections of withholding taxes.

Timely compliance.

Ensures that at least one audit of each withholding agent done during the fiscal year.

Monitoring and compliance of audit and inspection reports

100% compliance/ settlement within stipulated time.

Timely submission of monthly performance report and other related statements

All required reports and statement to be prepared and sent to the concerned quarters within prescribed time.

III. Tax payer Facilitation Issuance of Exemption certificates Issuance/decline within prescribed time limit.

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Issuance of Refunds

Decision on refund applications as per the provisions of law.

Prompt disposal of complaints

All complaints to be addressed within 15 days.

IV. Human Resources Effective placement of officers/staff. Placements to be based on matching of skills/competencies with specific position requirements.

Identifying and bridging skills gap in the officers and staff of the zone.

Officers & staff training based on need analysis.

Motivation through rewards and recognition Any other responsibility assigned by the competent authority.

Identifying at least 25% top performers and rewarding them. Introduction of culture of recognition/commendation and appreciation letters.

DIRECTORATE GENERAL OF TRAINING RESEARCH (INCOME TAX)

Directorate General of training research for the key people and the employees the use criteria for their general information is that:
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DIRECTOR TRAINING & RESEARCH (INCOME TAX)

Job Title
Director Training & Research (Income Tax)

Grade 20 Job Description

Ref. No.

Central Board of Revenue

Organization Unit
Income Tax

Location

Reports to

Director General Training & Research, Income Tax

J Controlled

Jobholders Name

No. of Direct Reports

Total Staff

Main Purpose of Job To enhance the effectiveness and efficiency of employees of Income Tax department through identifying training needs in coordination with the field formations, developing training strategy, designing appropriate capacity building modules and implementing training programs. Building synergy with training Directorate of Customs, ensuring efficient utilization of resources.

Unit/functions Controlled

Key Result Areas 1. 2. 3. Ongoing training need analysis Developing training and capacity building strategy Designing Training modules

Avg% 20% 20% 20%

Performance Standard Required Annual training need analysis report. Comprehensive strategy covering all priority training areas. Training modules designed in all identified programs

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4. 5.

Training Programs management Improve motivation level of staff.

30% 10%

All programs conducted as per schedule Good performers identified and rewarded

Knowledge Relevant laws, rules and procedures. HR management practices. Knowledge of best practices in training. Esta Code.

Special Skills Strong communication skills. Interpersonal relationship. Strong proficiency in MS Office. Presentation Skills

Personal Qualities Leadership. Persuasive Decisive Ability to motivate Analytical thinking Creativity and innovation

Main Tasks & Responsibilities Identifying training requirements in close collaboration with the field formations. Developing appropriate training strategy.

Expected Performance Standard Frequent interaction with field formation for on going training need evaluation.

Active coordination with HRM at CBR for developing training strategy.

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Developing and designing customized training modules as per the requirement. Optimizing use of training facilities with the Directorate of Training (Customs). Building synergy for conducting programs of common interest to both Income Tax and Customs service. Designing and implementing Capacity Building Programs in coordination with HRM Wing of CBR.

Programs developed as per requirement. Maximum utilization of training infrastructure and facilities between the two directorates. Optimum participation of officers from both services in common programs.

Capacity building targets fully accomplished.

Imparting lectures.

Maximum number of lectures to be delivered.

Efficient management of administrative affairs. Any other responsibility assigned by the competent authority.

Smooth functioning of Directorates.

COMPUTER WING (INCOME TAX/CUS. CE&ST)

Computer wing for the key people and the employees the use criteria for their general information is that:

DIRECTOR COMPUTERIZATION
Central Board of Revenue
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Job Description

Job Title Director (Computerization) Organizational Unit Computer Wing Job holders name

Grade 20 Location Line Member No. of Direct Reports

Ref. No.

Reports to

Total Staff Controlled

Main Purpose of Job

Units/Functions Controlled

To lead in devising and implementing strategies for computerization of revenue systems and procedures. To ensure development and smooth functioning of user friendly computer applications systems for line functions. To create conducive work environment and provide leadership, motivation and opportunities for development of IT human resource.

Key Result Areas 1. Initiate feasibility study of IT projects, identified during business process reengineering. 2. Ensure appropriate resource allocations for new /current IT projects and provide strategic guidelines for project implementation. 3. Ensure smooth functioning and maintenance of existing systems and operations.

Avg% 15% 15%

Performance Standard Required On time initiation and completion of feasibility study. Resources for new and up gradation (IT) projects are allocated on time.

30%

Central database and software development units at HQ and computer centers at collectorate are

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working in a smooth and coordinated fashion. 4. Ensure preparation of MIS reports in line with the management vision. 25% Timely provision of correct and updated MIS reports to CBRs management and other agencies (Min of Finance, IMF etc). At least two training sessions to be conducted during one year.

5. To over see educational & training programs for end users.

15%

Knowledge Project Management Systems analysis and Design Database Management systems Knowledge of emerging IT and telecom technologies. Modern HR management theories.

Special Skills Project Management skills CPM Cost benefit analysis techniques

Personal Qualities Leadership Vision Ability to persuade Good communicator Analyst

Main Tasks & Responsibilities

Liaison with line management regarding IT requirements. Get approval for resource allocation for new and up gradation of current IT projects. Arrange for development/implementation of new IT projects. Arrange users Training program

Expected performance standard Ensure that each task is completed within specified time and budget allocations, in accordance with the scope of the project.

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and preparation of user manual. Suggest improvements in existing IT systems in consultation with line management. Monitor and coordinate various activities of computer center functions in the field. Monitoring desk audit reports of delinquent taxpayers.

Ensure provisions of MIS and DSS revenue reports for line functions. Any other responsibility assigned by the competent authority.

Recruiting the Employee:

HRM wi n g r e or g a n i z e s t h e pr e se n t sy st e m o f p a y sca l e s of o f f i c e r s a n d s t a f f . Th e r e sh o u l d b e t wo ca t e g o r i e s o f t a x a d mi n i s t r a t i o n s t a f f : 1 . Ex e c u t i v e Gr o u p ( E G) 2 . S u p p o r t Gr o u p ( S G) T h e Ex e c u t i v e Gr o u p wi l l b e ne e d e d f o r t e ch n i ca l a n d ma n a g e r i a l t a s k s of t h e t a x a d mi n i st r a t i o n . T h e e x e c u t i v e g r o u p wi l l co r r e s p o n d t o BS - 1 7 t o 2 2 a n d d i v i d e d i nt o f i v e g r a d e s, EG - I t h r o u g h EG- V. 75 % o f t h e
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o f f i c e r s i n EG- I s h o u l d b e d i r e ct l y r e cr u i t e d o n a na t i o n a l basis. T h e Su p p o r t Gr o u p wi l l b e ne e d e d t o a ssi st t h e Ex e c u t i v e Gr o u p i n v a r i o u s o f f i ce a ct i v i t i e s i ncl u d i n g d a t a e n t r y a nd a u d i t wo r k a t t h e se n i o r S u p p o r t Gr o u p l ev e l . Th e s u p p o r t gr o u p wi l l cor r e s p o n d t o BS - 1 t o 1 6 a nd d i v i d e d i nt o s i x g r a d e s, S G- I t h r o u g h S GVI . 2 5 % o f t h e r e c r u i t m e n t wo u l d b e t h r o u g h p r o mo t i o n f r o m S G- V I o n t h e b a s i s of p er f o r ma n ce wh i l e i n se r vi ce a nd s u i t a b i l i t y b a s e d o n se v e r a l t e st s.

Recruitment of Executive Group:

a ) Re c r u i t m e n t ex a mi n a t i o n sh o u l d co m p r i se g e n e r a l a pt i t u d e t e s t s i n q u a n t i t a t i v e sk i l l s( Ma t h e ma t i c s a n d s t a t i s t i c s ) , v e r b a l s ki l l s ( En g l i s h co m p r e h e n si o n a n d c o m mu n i c a t i o n ) , a n d a n a l y t i ca l sk i l l s ( Un d e r st a n d i n g a nd r ea s o n i n g ) .

b ) I t s h o u l d b e c o m p u l so r y t o a p p e a r i n t wo su b j e ct t e s t s o u t of p r i n c i p l e s of a cco u n t i n g , pr i n ci p l e s of f i na n c e , mi c r o a n d ma cr o e co n o m i c , b u si n e ss a d mi n i s t r a t i o n , pu b l i c a d mi n i st r a t i o n a nd f u nd a m e n t a l s s t a t i s t i c s , p a t t e r n e d o n t h e GR E Su b j e ct Te st . c ) Th e d i r e c t r e cr u i t m e n t of o f f i ce r s i n BP S 1 7 i s t hr o u g h t h e Ce n t r a l S u p e r i o r S er v i ce s ( CS S )

Recruitment of Support Group:

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a) Su p p o r t Gr o u p I &I I : Th e s e i n cl u d e ca t e g o r i e s su ch a s Dr i v e r s , No t i c e S er v e r s, a nd Gu a r d s. Th e se ca t e g o r i e s o f st a f f a r e r e c r u i t e d r e gi o n a l l y a n d p o st e d wi t hi n t h e r e gi o n o f r e cr u i t m e n t . T h e mi n i mu m e d u ca t i o n f o r S G I & I I wi l l b e Ma t r i c u l a t i o n . b ) S u p p o r t Gr o u p I I I - V: T hi s ca t e g o r y i n cl u d e s A s s i s t a n t Of f i c e r s (S G - I I I ), J u n i o r Of f i ce r s (S G - I V) a nd O f f i c e r s (S G - V ). Th e mi ni mu m q u a l i f i ca t i o n f or S G I I I - V wi l l b e 1 4 y e a r s o f f o r ma l sch o o l i n g f r o m a r e co g n i z e d educational institution. c ) Su p p o r t Gr o u p VI : T hi s ca t e g o r y o f st a f f i s d e si g n a t e d S e n i o r O f f i ce r s. T h e mi n i mu m q u a l i f i ca t i o n s f or S G- V I wi l l b e 1 6 y ea r s of f or ma l sch o o l i n g f r o m a r e c o g n i z e d e d u c a t i o n a l i nst i t u t i o n .

Employment Selection Method:

1) S el e c t i o n f o r Ce n t r a l S u p e r i o r Se r vi ce s( CS S ) i s t h e responsibility of t h e Fe d e r a l P u b l i c S er v i ce s Co mmi ss i o n ( FP S C) . FP S C p l a c e s a n a d v e r t i se me n t i n t h e n e ws p a p e r , a nd t h e n p o t e n t i a l c a n d i d a t e s ca n a p pl y o n a FP S C sp e ci f i e d a p pl i c a t i o n f or m. T h e e l i g i b i l i t y cr i t er i a f o r a cce p t a n ce a s a candidate are: Mi ni mu m o f a g r a d u a t e d e gr e e f r o m a r e co g n i z e d educational institution.
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 Ci t i z e n s h i p o f P a k i st a n Ma x i mu m a g e o f 30 ye a r s a t t h e t i me of a p p l i ca t i o n 2 ) Al l c a n d i d a t e s wh o me e t t h e s e cr i t er i a a p p e a r f or t h e Co m p e t i t i v e Ex a mi n a t i o n . Ea ch ca n d i d a t e i s t e st e d o n f i v e c o m p u l s o r y su b j e c t s wo r t h a hu n d r e d ma r k s e a ch , a n d ma y s e l e c t o p t i o n a l su b j e c t s ca r r y i n g si x h u n d r e d ma r k s. Ev e r y c a n d i d a t e ha s t o ob t a i n a mi ni mu m o f 4 5 % i n ea ch su b j e ct t o p a s s t h e ex a mi n a t i o n . 3 ) Th e p s y c h o l o g i c a l t e st a nd i n t er v i e w t o g e t h e r h a v e 30 0 ma r k s , wi t h a pa s s i n g g r a d e o f 4 5 %. T h e p sy c h o l o g i ca l t e st has three steps: a . Pe r s o n a l i t y pr o f i l i n g b . A s s e s s i n g a ca n d i d a t e ' s l e a d e r s h i p p o t e n t i a l c . A n i nt e r v i e w wi t h t h e p sy ch o l o g i st

4 ) Th e n t h e ca n d i d a t e a p p e a r s f o r a n i n t er v i e w t o a sse ss t h ei r c o mm u n i c a t i o n s k i l l s a s we l l a s t h ei r a p t i t u d e . 5 ) Th e ca n d i d a t e s wh o ob t a i n t h e r eq u i r e d sco r e i n t h e p s y c h o l o g i c a l t e s t a nd i n t e r vi e w u n d e r g o a me d i ca l e x a mi n a t i o n . I f f ou n d me d i ca l l y f i t , t h e n t h e y b e co me e l i g i b l e f or se l e c t i o n t o t h e CS S . 6 ) Fi n a l s e l e c t i o n i s a c c o r d i n g t o t h e n u mb e r o f t o t a l p o i n t s t ha t t h e ca n d i d a t e s e c u r e d i n t h e wr i t t e n e xa mi n a t i o n a nd t h e p s y c h o l o g i c a l t e s t / i n t e r v i e w . T h e t o p t we n t y pe r ce n t of t h e

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c a n d i d a t e s a r e s el e c t e d o n a cou n t r y wi d e me r i t wh i l e t h e r e ma i n i n g 8 0 % a r e t a k e n o n a b a si s o f p r o v i n ci a l q u o t e .

Training:
Em p l o y e e s t r a i n i n g p r o g r a ms a r e co n ce r n e d wi t h e s t a b l i sh i n g , f o s t e r i n g a n d ma i n t a i n i n g e mp l o y e e sk i l l s b a se d o n or g a n i z a t i o n a l n e e d s . T r a i n i n g of t h e e mp l o y e e s a r e b a s i c a l l y v er y ne c e s s a r y f o r ev e r y st a g e of t h e e mp l o y e e s. FB R t r a i n e d t h ei r e mp l o y e e s f r o m d i f f e r e n t i n st i t u t e s wi t h i n t h e c o u n t r y o r f r o m f or e i g n i nst i t u t e s. O f f i ce r s of t h e d i r e c t a n d i nd i r e c t t a x e s a r e t r a i n e d h er e f or t h e Fo u n d a t i o n T r a i n i n g P r o g r a m a s we l l a s t h e S p e ci a l i z e d T r a i n i n g . Th e i ni t i a l t r a i n i n g a f t er r e cr u i t m e n t o f st a f f i s co n d u ct e d a t t h e Re g i o n a l Di r e c t o r a t e s of T r a i n i n g . T h e ma j o r p r o g r a ms a nd a ct i v i t i e s o f t h e Ac a d e m y wi l l i n cl u d e :

Fo u n d a t i o n T r a i n i n g P r o g r a m Sp e c i a l i z e d Tr a i ni n g Pr o g r a ms Ex e c u t i v e Tr a i ni n g Pr o g r a ms Sh o r t - Co u r s e s Su p p o r t Gr o u p Tr a i ni n g

Training of Executive Group:

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Fo u n d a t i o n Tr a i ni n g Pr o g r a ms : Ne wl y r e cr u i t e d Ex e cu t i v e Gr o u p T r a i n e e Of f i c e r s o f t h e Ta x Ad mi n i st r a t i o n S er vi c e a r e s e n t t o a n i ni t i a l t r a i n i n g p r o g r a m ca l l e d t h e Fo u n d a t i o n T r a i n i n g P r o g r a m ( FT P ) . FT P wi l l co n si st of t h e f ol l o wi n g t hr e e ph a s e s : a ) On c a mp u s c o u r se wo r k b ) At t a c h me n t wi t h p r i va t e se ct o r or g a n i z a t i o n c ) Sy n t h e s i s a n d e va l u a t i o n

Training of Support Group:

S G I - I I : Th i s l ev e l c o n s i st s of st a f f t ha t p er f o r ms su ch a s n o t i c e s e r v e r s a n d d i s p a t ch r i d er s et c. Th e r e f o r e , no sp e ci f i c t r a i ni n g i s n e c e s s a r y . S G I I I - I V : T hi s l e v el co n si st s o f i nd i v i d u a l s wh o pe r f o r m d a t a e n t r y , o f f i c e a d mi n i s t r a t i o n , a n d g e n e r a l se cr e t a r i a l su p p o r t . T hi s gr o u p ne e d s t o b e t r a i n e d i n b a si c of f i ce p r o ce d u r e s, a d mi n i s t r a t i v e , c o mm u n i ca t i o n a n d co m p u t e r sk i l l s.

S G V - V I : Th i s l ev el c o n si st s of j u ni o r l e v el t e ch n i ca l st a f f s u c h a s I n s p e c t o r s , A u d i t o r s, a n d A p p r a i se r s. O t h e r T r a i n i n g : FB R i s p r o p o si n g t h a t so m e e mp l o y e e s n e e d t o b e s e n t t o d i f f e r e n t n a t i o n a l a n d i nt e r n a t i o n a l i n st i t u t i o n s f or t r a i n i n g i n g e n e r a l ma n a g e m e n t a nd l e a d e r sh i p co u r se s.

FBR-EMBA:
In- Service Executive MBA Program for FBR Employees:

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FB R i s p r o v i d i n g t h e o p p o r t u n i t y of E- MBA t o i t s cu r r e n t e mp l o y e e s . Em p l o y e e s ca n i mp r o v e t h ei r f u n ct i o n a l ca p a c i t y b y g e t t i n g a d mi s s i o n a t E- MBA . T h e f o l l o wi n g f ou r i ns t i t u t e s a r e a p p r o v e d f or E- MBA b y t h e FB R: 1) 2) I n s t i t u t e of Bu s i n e s s Ad mi n i st r a t i o n ( I BA ) , Ka r a c h i NUS T b u s i n e s s s c h o o l , Ra wa l p i n d i

3) I n s t i t u t e of Ma n a g e m e n t Sci e n c e s ( I MS ci e n c e ) , P e s h a wa r 4) L a h o r e Un i v e r s i t y of Ma n a g e m e n t Sci e n c e s , (L U MS )

EMBA - Surety Bond:

I n c a s e of f a i l u r e of s t u d e n t t o co m p l e t e a n y se m e s t e r s o f s t u d i e s , t h e y wi l l b e l i a b l e t o r ef u n d a l l o f t h e co st i ncu r r e d t o t h e Fe d e r a l Bo a r d of Re v e n u e . T h e y wi l l b e b ou n d t o se r v e t h e De p a r t m e n t f o r a t l e a st u p t o 5 y ea r s a f t e r su cc e s sf u l l y c o m p l e t i n g t h e EM BA d e g r e e pr o g r a m.

Conclusion:
P r o p e r j ob d e s c r i p t i o n a t va r i ou s g r a d e s l ev e l i s l a ck i n g a t FB R. S o we s u g g e s t t ha t d ef i ni t i o n of j ob s a t d i f f er e n t g r a d e s e v a l u a t e t h e e mp l o y e e s a ga i n st t h e i r r ol e s wi t hi n a n o r ga n i z a t i o n . T h e pr o p o s e d r e cr u i t m e n t sy st e m sh o u l d b e i mpl e me n t e d wi t h i n a n o r g a n i z a t i o n . Th e y sh o u l d no t h i r e t h e e mp l o y e e s

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o n t h e b a s i s of i nt e r c e s si o n . Co mp e t e n t e mp l o y e e s sh o u l d b e hired. I nt e g r i t y i s nu mb e r 1 v a l u e of FB R. S o h o n e st a n d l oy a l e mp l o y e e s s h o u l d b e h i r e d . So t h a t , o r ga n i z a t i o n ca n e sca p e from corruption. FB R i s a wi d e or g a n i z a t i o n of P a k i st a n , t h e y sh o u l d ke e p i n mi n d s o me p oi n t s b y h i r i n g t h e e mp l o y e e s t h a t t h e y mu st b e e f f i ci e n t , ef f e c t i v e , c r e a t i v e a n d t h e y sh o u l d k n o w t h e e c o n o m i c c o n d i t i o n b e c a u se t h e y h a v e t o p r e p a r e t h e b u d g e t o f t h e c ou n t r y . An d t h e y sh o u l d b e t h e q u i ck d e ci si o n ma k e r , b e c a u s e e c o n o mi c a l l y c o n d i t i o n s o f t h e cou n t r y ha v e b e e n changing rapidly.

Re f e r e n c e :

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