Citizen Charter :

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1.1 PREAMBLE

The objective of this Charter is to provide information regarding the services rendered by Taxation Department, Government of Mizoram and the time limits for providing such services to the tax payers, and to the citizens at large.

Taxation Department came into existence on the 20th May, 1988 in the event of bifurcation from Excise Department with the sole purpose of earning revenue so as to augment the revenues of the State Government. Taxation Department plays a role in the mobilization of the internal resources of the State Government of Mizoram. The Department enjoys a reputation of being the highest revenue earner among all Departments in Mizoram. As per the 2012-2013 figures, the Department contributed 91.69% to the State’s total tax revenue which further adds to its credential of being a performing Department in the State in terms of revenue collection and contribution to the SGDP. The Taxation Department, Government of Mizoram, is headed by Commissioner of Taxes having its Headquarters at Aizawl.

1.2 Taxation Department
Is one of the Departments of the Government of Mizoram. Is the most important revenue earning Department of Government of Mizoram. Is having its Head Office at J.L. Building, Tuikual South, Aizawl – 796001.
1.3 Vision
To make the State of Mizoram financially sound and self-reliant.
1.4 Mission
Fair, transparent and effective administration of tax laws; enhancing tax/SDP ration and providing prompt, efficient and courteous service.
1.5 Objectives
  • 1.5.1 Optimization of revenue collection.
  • 1.5.2 Effective and transparent implementation of tax laws.
  • 1.5.3 Providing prompt and citizen-friendly services using modern IT and management tools for effective and efficient tax administration.
1.6 Functions

To mobilize resources and collect revenue in the form of taxes and to improve administration of Taxes in the State, the Department administers the following Acts and Rules:

  • 1.6..1 The Mizoram Value Added Tax Act, 2005.
  • 1.6..2 The Mizoram Professions, Trades, Callings and Employments Taxation Act,1995.
  • 1.6..3 The Mizoram (Sales of Petroleum and Petroleum Products including Motor Spirits and Lubricants) Taxation Act, 1973.
  • 1.6..4 The Mizoram Entertainment Tax Act, 2013.
  • 1.6..5 The Central Sales Tax Act, 1956.
  • 1.6..6 The Central Sales Tax (Mizoram) Rules, 1991.
  • 1.6..7 The Mizoram Societies Registration Act, 2005.
  • 1.6..8 The Indian Partnership Act, 1932.

The functionaries of the Department are divided into Commissionerate (Directorate), Zone Offices and Check Gates spreading across the different parts of the State which are elaborated in the succeeding notes/paras. The achievements made since the establishment of this Department till date is found commendable due to the fact that it has always exceeded the revenue targets earmarked by the Government for the financial years.

1.7 Commitments
  • 1.7.1 Provide information with promptness and courtesy.
  • 1.7.2 Empowerment of taxpayers by providing prompt and citizen-friendly services using modern IT and management tools for effective and efficient tax administration.
  • 1.7.3 Review of Laws, Rules and Regulations and procedures for smooth applications and implementation of various Acts and better tax compliance.
1.8 Responsibilities
  • 1.8.1. Extending all the required services prescribed under the Act.
  • 1.8.2. Regular updating of the Department’s web site and promoting awareness and use of the same.
  • 1.8.3. Prompt/time bound response to tax payers’/citizens’ grievances.