Access to E-records by Taxing Authorities: A Case for Pakistan (Part II)
All tax authorities to e-commerce transactions should investigate the record retention requirements of each other's respective jurisdictions.
In September 1998 Revenue Minister Dhalinal of Canada;
"?Interpretation Circular 78-10RS and 779R (Book and Record Retention/Destruction) will be revised to explain the Department's views with respect to the electronic environment. Revenue Canada will work with authorities in other OECD Countries relating to information exchange as they currently do under the WTO and NAFTA relating to customs and excise matters such as Rules of Origin of Goods. Revenue Canada also believes that there are adequate search and seizure powers under the Criminal Code and the Income Tax Act to deal with the difficulty of accessing encrypted information. "
An electronic signature may be proved in any manner, in order to verify that the electronic document is of the person that has executed it with the intention and for the purpose of verifying its authenticity or integrity or both.
Presumption relating to advanced electronic signature, in any proceedings, involving an advanced electronic signature, it shall be presumed unless evidence to contrary is adduced, that the electronic document affixed with an advanced electronic signature, as is the subject-matter of or identified in a valid accreditation certificate is authentic and has integrity; The advanced electronic signature is the signature of the person to whom it correlates, the advanced electronic signature was affixed by that person with the intention of signing or approving the electronic document and the electronic document has not been altered since that point in time.
Although digital signature technology has been available for some time, it has only recently become feasible to use digital signatures to authenticate a document. This breakthrough has made digital signatures one of the most important areas of development within electronic commerce. It is important because the technology, and the law governing it, must develop in a way that promotes, or at the very least does not inhibit, the growth of electronic commerce.
The role of encryption and digital signatures go hand in hand in the authentication of records. The cryptography provides the technology used in digital signatures as well as for encryption. Encryption transforms an electronic document unreadable, thereby providing another level of security and increasing the attractiveness of the Internet as a means of transferring confidential data of the type often used in electronic commerce making the access to data possible for purpose of locating of database.
The government should make consistent attempts to introduce legislation on the clipper Chip, or a similar alternative. The Clipper Chip is a device enabling the government to gain access to communications by obtaining a key held by two escrow agents. The technical aspect of clipper chip is well known to information technology experts. But for legal profession it is device by that the record can be authenticated and verified.
There is numbers forensics that performs their legal duties regarding digital discovery of the documents. When we look into the legal history of these digital discovery authorities, their function as certified authorities to all document produced in digital form developed with advanced with electronic communication. The assistance of computer forensics is employed by foreign courts for purpose of getting forensic view about the e-data or electronic evidence.
The Computer Forensics authorities' employs various tools for purpose of verification of documents, starting from identify, acquire, restore, and analyze electronic documents for their admission and production before court of laws. There verification of documents is not limited to local disk data but even the remote server data is verified. From authentication of record to local hard drive to remote server, the certified forensic discovery authorities help in testifying acquired from data from NT, Novell, UNIX, and Linux servers and PCs, among others.
There procedure adopted by the digital discovery authorities start from electronic discovery is identification. The electronic discovery is the identification of likely sources of relevant information comparing it with original electronic document. The identification of computer document and its comparison with original record through critical step to help ensure that data is not overlooked and each aspect of date is properly maintained and there is no tampering of database while its production before court of law. There view about the electronic document are requested of disk or remote documents and go on-site to inventory the data and look for hidden sources of taxpayer for evasion of record. In many cases, they present a written e-discovery report of web site and its links with database where it has been hosted.
The Identification of electronic documents is only the first step for proper identification of website link with data base. Once identified, the second step that they have to follow to gather the relevant information for authentication of the electronic evidence as to judge the reliance of the evidence. They take care to collect relevant information for coming to right conclusion regarding the authenticity of e-documents. They take care to avoid tampering of record and to maintain defensible chain-of-custody. There are three critical procedural phases judging the reliance of the electronic evidence and its presentation before the court of laws. Computer forensics employs uses forensically tools, their written protocols and internal procedures ensure that their work product with stands scrutiny in all jurisdictions where it is going to be presented before the court.
There are many hidden sources of electronic evidence that can not be retrieved without seeking the assistance of the authorities of foreign jurisdiction. Once information regarding the evidence existed out state jurisdiction gathered, document must have to follow the same procedure of as defined in acquire. Rather it is foreign jurisdiction or not, important information is not retrieved without tested forensic procedures and documentation. The computer forensics helps courts to avoid any unnecessary production of documents, while ensuring that potentially relevant documents are presented, including encrypted, compressed, and password-protected files, are presented before court properly.
Another method is used is filtering of electronic database received in electronic discovery. While undergoing search of the electronic evidence, the computer forensics uses a variety of methods, tools and appropriate search technique to widows and other operating system for increasing reliability of electronic document to the court of law. The electronic forensics authorities are given number of powers in connect with assessing the reliance of the electronic and figuring out the hidden sources of evidence.
The production and admission before the court of law is primary function of these forensics authorities and the computer forensics produces legal documents of data to court by their certification. They are granted certification power by statute or they are working independent autonomous bodies being famous for their impartial reports, they are often asked by court to give opinion about the electronic having agreed by both parties to suit. They produce copies of the data selected for review and offer recommendations and certification regarding the nature of electronic database to be viewed organizes data as evidence.
The computer Forensics perform number of function, one of them is offering detailed written certified reports and analyses to courts to just adjudication of matter. As being declared as "friend-of-the-court" experts, they assists judges with the interpretation electronic evidence being presented in court proceedings and the testimony of other electronic discovery experts. The court often needs the opinion of these experts regarding the building of the electronic evidence and reliance. For getting appropriate and meeting the reliance standard, although careful attention to detail in the early stages of electronic discovery builds solid expert testimony. The real aim of computer forensics to assist the court in reaching just conclusion regarding production of data as evidence but in Pakistan we have not yet legislated on role of computer forensics as expert role for identification, production and its admission before the court of law.
The legal requirement to get access to information or database for the purpose of authentication of record which is in electronic form it can only be met by providing access to the information in paper or other non-electronic form; but, if the maintenance of the integrity of the database cannot be assured, the person who must get access to the data must notify every person to whom access is required to be provided of that data base as evidence; and if requested to do so, provide access to the information in electronic form.
The form and means of access to the information reliably assures the maintenance of the integrity of the information, given the purpose for which, and the circumstances in which, access to the information is required to be provided; and the person to whom access is required to be provided consents to accessing the data in that electronic form .But the question of out cross border jurisdiction of taxing authorities is not possible unless international treaties are signed and tax laws are amended for the purpose of empower the tax administration to get access e-transaction database which is located at remoter server.
The mentioned below are my legislative proposals that can address the legal issue of access to e-records.
The Legislation of privacy and securities issues
Legislation has been suggested to address "privacy issues raised by the practices of the Internet industry, including the gathering of information about individuals' patterns of access to Internet sites ." Most of the central and local legislation, however, doesn't prohibit independent third parties from gathering and disseminating your personal information to the millions on the net.
Amending Sale Tax Act 1990
The section 25 of sale tax act only deals with accessibility of sale tax officer to records of electronic data base where no specific direction is available for the getting access to record which has kept at remote server.
Here we need to insert the words 'or hosted in remote web server' in section 25 of the Sale Tax Act 1990.,
"?A person who is required to maintain any record or documents under this Act or any other law shall, as and when required by an officer of Sales Tax, produce record or documents which are in his possession or control or in the possession or control of his agent; and where such record or documents have been kept on electronic data or hosted in remoter web server, he shall allow access to such officer of Sales Tax and use of any machine on which such data is kept."
The insert of appropriate wordings will enhance the power of tax administration for purpose of getting access to e-transaction data base.
Amending Income tax ordinance 2001
The accessibility income tax officer to get access to e-records which has kept at remote web server is ineffective by non-existent of statutory words, phrase or clause in clause (a) subsection (1) section (175) of income tax ordinance. I recommend the same phrase as I have recommended in section 25 of sale tax act of 1990.
"?In order to enforce any provision of this Ordinance , the Commissioner or any officer authorised in writing by the Commissioner for the purposes of this section - (a) shall, at all times and without prior notice, have full and free access to any premises, place, accounts, documents or computer or remoter web server?";
I will describe in second chapter, how the code criminal procedure can be made effective for search authorization of e-records uploaded at remoter server.
The gauging the effectiveness of legislative proposals
There are various standards for determining the effectiveness of the legislative proposal, first-practicability-whenever the legislation is promulgated that must be feasible to enforce it. We how to determine rather any such amendment is put in operation will serve the good or not? Rather any such facility is available for tax officer to access the e-records hosted at remote server, if no, then how these legislative provision can made effective? There is one simple answer to this question by increasing the efficiency of taxing officer. Secondly, predicting the proposed amendment by its intrinsic structure, what could be best substituted phrase that can remove deficiency of enacted provisions? That is 'hosted at remote web server'?
There are various devices are used for getting access to e-records, like encryption, clipper chip and computer forensics, and to extend legal right to access the e-records, we need to make appropriate statutory amendments in tax laws.
The writer is an advocate of High Court and practicing immigration and corporate laws in Pakistan since September 2001. He is a self employed and pioneer in research on electronic commerce taxation in Pakistan. His articles were published widely in the critical areas of cyber crimes, electronic commerce, e-taxation and various other topics. He wrote LL.M thesis on titled "Legislation of electronic commerce taxation in Pakistan" in which he provided comprehensive legal proposals for statutory reconstruction of tax laws for purpose of imposition of taxation on e-business in Pakistan. Currently he is conducting is research on topic 'Electronic commerce taxation: emerging legal issues of digital evidence'.Author can be contacted by email@example.com
Reparations? No. Taxes for reparations? A bigger no Washington Examiner
Pay Now: Final Day to Pay Property Taxes Without Interest is Jan. 5 Mecklenburg County
More on property taxes | Opinion | rockwallheraldbanner.com Rockwall County Herald Banner
Push to Use Downtown Property Taxes to Fund Far South Side Red Line Extension Faces Key Vote - WTTW News
Push to Use Downtown Property Taxes to Fund Far South Side Red Line Extension Faces Key Vote WTTW News
Democrats push for more oil taxes Arkansas Online
2023 may be your last year without a county government tax hike, Delco - The Delaware County Daily Times
2023 may be your last year without a county government tax hike, Delco The Delaware County Daily Times
Orange County cuts property taxes by almost $10M as sales-tax income soars Times Herald-Record
Kanye West's Yeezy Clothing Brand Owes California $600000 in Unpaid Taxes CPAPracticeAdvisor.com
Congo seals Vodacom offices over tax dispute Yahoo Finance
Greg Abbott and Dan Patrick diverge ahead of the legislative session on property taxes, power grid - The Texas Tribune
Greg Abbott and Dan Patrick diverge ahead of the legislative session on property taxes, power grid The Texas Tribune
Weirton Transit hoping to take steps to address unpaid taxes The Steubenville Herald-Star
Can Capital Losses Lower My Income Taxes? Yahoo Finance
Governor Beshear: Higher sales taxes not good for Kentucky LEX 18 News - Lexington, KY
Bay Area home values are falling. Here’s why most homeowners still shouldn’t expect a break on their property tax bill - The Mercury News
Bay Area home values are falling. Here’s why most homeowners still shouldn’t expect a break on their property tax bill The Mercury News
DePhillips says New Jersey needs to lower its corporate tax rate - New Jersey Globe | New Jersey Politics
DePhillips says New Jersey needs to lower its corporate tax rate New Jersey Globe | New Jersey Politics
Lawmakers Seek to Extend Tax Break for “Research” that Corporations Use to Develop Frozen Foods, New Beer Flavors, Casino Games and Tax Avoidance - Just Taxes Blog
Lawmakers Seek to Extend Tax Break for “Research” that Corporations Use to Develop Frozen Foods, New Beer Flavors, Casino Games and Tax Avoidance Just Taxes Blog
Property taxes in South Hadley on the rise; how much depends on which fire district homeowners live in - GazetteNET
Property taxes in South Hadley on the rise; how much depends on which fire district homeowners live in GazetteNET
WILLIAMS: Clearing up confusion about cars and taxes Mcalester News Capital
Baxter City Council approves 7.3% tax levy increase Brainerd Dispatch
Josh Webb: Lawmakers should lower state taxes across the board – Indianapolis Business Journal - Indianapolis Business Journal
Josh Webb: Lawmakers should lower state taxes across the board – Indianapolis Business Journal Indianapolis Business Journal
FlyFin Introduces New Tax Tips and Strategies Just in Time for Tax Filers to Adhere to New IRS Reporting Rule for $600 Threshold on Payment Apps - Yahoo Finance
FlyFin Introduces New Tax Tips and Strategies Just in Time for Tax Filers to Adhere to New IRS Reporting Rule for $600 Threshold on Payment Apps Yahoo Finance
TABLE-Russia sets grain export taxes for Dec 14-20 Successful Farming
Billionaires had an extra $1 trillion to influence the midterm elections. Save American democracy by taxing extreme wealth - Fortune
Billionaires had an extra $1 trillion to influence the midterm elections. Save American democracy by taxing extreme wealth Fortune
IASB proposes narrow-scope amendments to income taxes standard; EU directive addresses board diversity - FM | Financial Management
IASB proposes narrow-scope amendments to income taxes standard; EU directive addresses board diversity FM | Financial Management
Detroit homeowners may be eligible for tax assistance and not even know it - WXYZ 7 Action News Detroit
Detroit homeowners may be eligible for tax assistance and not even know it WXYZ 7 Action News Detroit
County leaders holding the line on taxes Sunbury Daily Item
Chile's Tax Reform Heads in the Wrong Direction Tax Foundation
New Jersey Electronics Businessman Pleads Guilty to Filing False Tax Return Department of Justice
How will the rise in Middletown property values affect taxes? Middletown Press
DFL lawmakers split over whether to exclude Social Security from Minnesota taxes - FOX 9 Minneapolis-St. Paul
DFL lawmakers split over whether to exclude Social Security from Minnesota taxes FOX 9 Minneapolis-St. Paul
CPS: High tax demands, low enrollment CBS Chicago
Clarendon Hills trustees approve tax levy with 2% increase Chicago Tribune
Gas tax suspended again, Gov. Kemp says Georgians could expect tax refund next year - 11Alive.com WXIA
Gas tax suspended again, Gov. Kemp says Georgians could expect tax refund next year 11Alive.com WXIA
How Indiana compares to Kentucky on taxes and real estate development The Business Journals
Galesburg considers raising sales tax amid adamant opposition Galesburg Register-Mail
Burgum presents 2023-25 executive budget proposal that cuts income taxes, addresses workforce and invests in education, infrastructure and other priorities - North Dakota Office of the Governor
Burgum presents 2023-25 executive budget proposal that cuts income taxes, addresses workforce and invests in education, infrastructure and other priorities North Dakota Office of the Governor
Top 10 U.S. Small Business Tax Deductions All Entrepreneurs Should Know About - Atlanta Small Business Network
Top 10 U.S. Small Business Tax Deductions All Entrepreneurs Should Know About Atlanta Small Business Network
Biden's pick for IRS commissioner would face backlog of tax returns while gearing up for next filing season - CNN
Biden's pick for IRS commissioner would face backlog of tax returns while gearing up for next filing season CNN
2023 Tax Outlook Pt. 1: Lame Duck Session, Split Congress Expectations - Thomson Reuters Tax & Accounting
2023 Tax Outlook Pt. 1: Lame Duck Session, Split Congress Expectations Thomson Reuters Tax & Accounting
Some council members question Pittsburgh's plans for parks tax Pittsburgh Post-Gazette
Retirees Can Still Reduce Taxes in Retirement Kiplinger's Personal Finance
'Difficult decisions': Britain announces higher taxes and spending cuts in warning sign for other governments - CNN
'Difficult decisions': Britain announces higher taxes and spending cuts in warning sign for other governments CNN
Tax Filing Websites Have Been Sending Users' Financial Information to Facebook – The Markup - The Markup
Tax Filing Websites Have Been Sending Users' Financial Information to Facebook – The Markup The Markup
Comparing Income Tax Systems in Europe, 2022 Tax Foundation
Will Taxing the Windfall Profits of Oil Giants Fix Countries’ Economies? The New York Times
Utah lawmakers propose income tax cut, constitutional amendment on property taxes - FOX 13 News Utah
Send Your Kids To Summer Camp and Write It Off
If you paid someone to care for a child so you could work, you may be able claim a tax credit for child and dependent care expenses on your federal income tax return. This credit is available to people who, in order to work or to look for work, have to pay for child care services for dependents under age 13.
Another Tax Loophole
Just image, you are a small manufacturing company, business has been good, but yesterday you received a call from a customer who wants 50,000 widgets in 45 days. The customer is a large account and if you turn the business down, he may never call you again.
IRS Offer-in-Compromise, Hype or Hope?
"Settle for Pennies on the Dollar! IRS debts settled for $20Wipe out the Penalties with an Offer"-such is the language of Offer-in-Compromise promoters. What they fail to tell you is that one has to qualify for an Offer and few taxpayers will be able to meet the tough standards for an OIC.
How To Get An Extension To File Your Business Tax Returns
Yes, the tax season is upon with the first filing date for some businesses being March 15, 2005. If you can't imagine getting your tax returns together by that date, you need not worry.
Tax Jokes and Quotes
Do you realize that some tax forms ask you to check a box if you are BLIND?Quote: "Two years ago it was impossible to get through on the phone to the IRS. Now it's just hard to get through.
Employment Taxes - Depositing With The IRS
If your business has employees, you must pay employment taxes. The payment system can be a bit confusing, so this article discusses how to go about depositing employment taxes with the IRS.
Need an Offshore Sales Office in a Tax Free Environment?
The 100 year old investment-banking firm of Warburg, Dillon Read (on Park Ave. N.
Know A Tax Cheat? Get Paid To Tell The IRS
According to the IRS, taxpayers underpay their taxes by some $300 billion. If you know someone that is contributing to that deficit, the IRS may be willing to pay you up to $10 million for the information you provide.
Income Tax Returns Your Accountant Should Not File
You've been feeling uneasy (perhaps even guilty) becauseyou've failed to report your under the table business income. Perhaps you've never filed a tax return, even though you know you owe money.
Understanding Basic Tax Terms
If your like many, you don't always understand what people are talking about when it comes to Taxes. It's important to know the main tax terminology, especially when tax season comes around.
Business Tax Deductions
As we enter mid-March, taxpayers begin to become very interested in deductions. Following are a few that you may be entitled to claim.
Tax Time Tune Up
Excerpted from the new book, "How to Do Space Age Work with a Stone Age Brain" TMThe complete article with pictures and sample Auto Log is available at www.organize.
How To Claim CHILD TAX CREDIT The Right Way And Add An Extra $2,000 To Your Refund
Access to E-records by Taxing Authorities: A Case for Pakistan (Part II)
All tax authorities to e-commerce transactions should investigate the record retention requirements of each other's respective jurisdictions.In September 1998 Revenue Minister Dhalinal of Canada;"?Interpretation Circular 78-10RS and 779R (Book and Record Retention/Destruction) will be revised to explain the Department's views with respect to the electronic environment.
IRS Certifies 2006 Toyota Hybrid for Clean Fuel Deduction
The Internal Revenue Service has certified the 2006 Toyota Highlander Hybrid as being eligible for the clean-burning fuel deduction. This certification means that taxpayers who purchase one of these hybrid vehicles new during calendar year 2005 may claim a tax deduction of up to $2000 on Form 1040.
What You Need To Know About Taxes If You're Getting Married
It may not be high on the list of wedding planning activities, but there are a few simple steps that can help keep tax issues from interrupting your newly wedded bliss. If you recently married, check out your new tax situation.
Tax Tips - Which Tax Form Is Right For Me?
IRS Tax forms can be confusing.Am I a 1099 or a W-2.
What is a Federal Tax Lien?
A Federal Tax Lien (FTL) is a legal instrument that secures the claim of the United States in the right, title, and interest of a debtor taxpayer's assets. It is a public document and is recorded at the County Clerk's office or the Secretary of State, depending on local law.
Slash Tax when Buying a Business
When buying a business, how the "purchase price" is made up can affect what you pay in tax. The plan is to make as much of the price tax deductible for you and not the other party.
What the Tax Software Companies Dont Want You to Know
Haven't done your taxes yet? No problem. Now there is a new way you can use top tax software programs, like TurboTax and H&R Block, to get your taxes done quickly and easily.
|home | site map|