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Taxation Department
Treasury Square, Aizawl – 796001, Mizoram
Tel: 0389-2……………., Fax: ………………..
e-Mail: ………………..,
http://www......................
About the Department:
The taxation department plays a role in the mobilization of the internal resources of the
State government of Mizoram. The department contributes to the State exchequer by
means of the collection of sales tax (VAT), profession tax, passenger & goods tax and
entertainment tax. In addition, the department is responsible for the administration of the
Mizoram Taxation Act, 1973 (sales of Petroleum and petroleum products including
motor spirits and lubricants), the Assam Amusement and Betting Tax Act, 1939 , the
Indian Partnership Act, 1932 and the Societies Registration Act, 1980 (modified by the
Mizoram Act No. 3 of 1977). The total amount collected by the department has shown a
steady increase over the past 4 years owing to the reforms taken by the department.
Service Provided:
The services provides by the department are as follows:
Sl. |
Service |
Mode of Service |
Citizen facing/ Administrative |
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|
Registration of Dealers for Mizoram Sales Tax/ VAT |
Computerized |
Citizen facing |
-
|
Registration of Dealers for Central Sales Tax |
Computerized |
Citizen facing |
-
|
Renewal of Registration |
Computerized |
Administrative |
-
|
Duplicate Registration |
Computerized |
Citizen facing |
-
|
Issuance of forms |
Manual |
Citizen facing |
-
|
Providing exemption under various schemes related to registration |
Manual |
Administrative |
-
|
Filing of Returns |
Manual |
Citizen facing |
-
|
Amending returns |
Manual |
Citizen facing |
-
|
Submission of utilization reports on consumption of various types of forms |
Manual |
Citizen facing |
-
|
Dealer Assessment |
Computerized |
Citizen facing |
-
|
Issuance of forms for different interstate transactions |
Manual |
Citizen facing |
-
|
Verification of exempt claims, if necessary |
Manual |
Administrative |
-
|
Issuance of Transit Pass (at the check post) |
Manual |
Citizen facing |
-
|
Inspection / sample checking at the check post |
Manual |
Citizen facing |
-
|
Composition of Penalty |
Computerized |
Citizen facing |
-
|
Inter-state transactions |
Computerized |
Citizen facing |
-
|
Notices and Circulars |
Computerized |
Citizen facing |
Current Problems / issues:
The department is unable to carry out the assessment and the auditing of the tax
payable by the dealers precisely and efficiently, owing to the large number of
cumbersome, manual processes involved, which have not been computerized as yet.
IT Expectations of the department:
The department wishes to improve the efficiency and the effectiveness of all its
operations; plug the revenue losses and also increase the revenue collection with the
usage of IT. It also wishes to simplify the entire process so that the tax payer can use
the system with ease. It also wishes to educate the tax payers using IT.
Current Status of IT:
The department has already started the development of the VAT & CST Management
System. In addition, the state has joined the Tax Information Exchange System
(TINXSYS), which would enable it to share the information with all the States of India.
A departmental website exists which provides all the up-to-date information of the
department and the schemes.
Projects Planned:
The department plans to network and integrate the working of all its offices. In addition, it
plans to have a payment gateway setup with the leading banks in the State that would
enable the tax payers to pay their tax through the banks. It also has plans for an online
return filing system. It also plans for the development of an application software and
provide connectivity to the check-posts that would help in keeping track of the inter-state
transactions.
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