Federal Board of Revenue

وفاقی بورڈ محصولات
Department overview
Formed	1 July 1950; 75 years ago (1950-07-01)
Preceding Department	Central Board of Revenue
Type	Revenue collection
Jurisdiction	Pakistan
Headquarters	Islamabad, Pakistan
Employees	21,500 (2019)[1]
Department executive	Rashid Mahmood Langrial[2],Chairman/Federal Secretary Revenue Division
Website	www.fbr.gov.pk

TheFederal Board of Revenue (FBR;Urdu:وفاقی بورڈ محصولات), formerly known asCentral Board of Revenue (CBR), is a federal law enforcement agency ofPakistan that investigates tax crimes, suspicious accumulation of wealth, money-laundering make regulation of collection of tax.FBR operates through Inspectors-IR that keep tax evaders under surveillance, assess taxable incomes and perform special tasks for FBR Headquarters. FBR performs role of collection oftaxation in the country from all individuals and businesses.

FBR also collects intelligence ontax evasion and administerstax laws for theGovernment of Pakistan and acts as the central revenue collection agency ofPakistan.^[3]

Established as theCentral Board of Revenue on 1 April 1924 through enactment of the "Central Board of Revenue Act, 1924". In 1944, the CBR was put under theRevenue Division with theMinistry of Finance until 1960, when on the recommendations of the "Administrative Reorganization Committee", the CBR was made into a division of the Ministry of Finance. In 1974, further changes were made to streamline the organization and its functions. In 1991, the CBR was once again reverted to its original status under the Revenue Division, however in January 1995, the Revenue Division was abolished and the CBR was once again reverted to a division of the Ministry of Finance. In 2007, the "FBR Act" was passed in July 2007, whereby the Central Board of Revenue was renamed to the present-day Federal Board of Revenue and for a third time placed again under the Revenue Division of the Ministry of Finance.

FBR primarily operates through its main collection arms comprising Regional Tax Offices (RTOs) and Large Taxpayer Units (LTUs) across the country.

The FBR'ssuo motu authority to modify income tax assessments has been limited by theLahore High Court's (LHC) Rawalpindi bench, which ruled that Section 122(5A) of the Income Tax Ordinance, 2001, cannot be applied to "roving or fishing inquiries" or speculative revenue collection. In the income tax reference Commissioner Inland Revenue versus Sajid Hussain Gondal and others, Justices Mirza Viqas Rauf and Jawad Hassan provided long-needed doctrinal clarity to a provision often invoked by tax authorities by laying out guidelines on the extent and boundaries of amendment powers under Section 122. The reference application, which was submitted in accordance with Section 133 of the ordinance, contested an Appellate Tribunal Inland Revenue (ATIR) ruling that invalidated a change made to a taxpayer's presumed assessment for the 2019 tax year. The FBR's utilization of Section 122(5A) in the case was previously declared illegal by the tribunal.^[4]

Source:^[5]

Pakistan Customs

Inland Revenue Service

Administration

Taxpayers Audit

Legal

FATE

SPR & S

HRM

Information Technology

Accounting

RA&R

Sources:^[6][7]

Directorate General of Transit Trade - Pakistan Customs

Directorate of Broadening of Tax Base (Special Directorate)

Directorate General of Intelligence & Investigation - Pakistan Customs

Directorate General of Internal Audit - Pakistan Customs

Directorate General of Input Output Coefficient Organization - Pakistan Customs

Directorate General of Reform & Automation - Pakistan Customs

Directorate of Post Clearance Audit - Pakistan Customs

Directorate General of Valuation - Pakistan Customs

Directorate General of Training & Research - Pakistan Customs

Directorate General of Intelligence & Investigation - Inland Revenue

Directorate general of Training and Research - Inland Revenue

Directorate of Withholding Tax - Inland Revenue

Directorate General of Internal Audit - Inland Revenue

Directorate General of Designated Non-Financial Businesses and Professions (DNFBPs)

The FBR Chairman is the executive forerunner of the board and is liable to formulate and enforce the fiscal policies of the country, decide on taxes and duties and ultimately act as a referent to the judicial appeals to the board. The chairman serves an essential job to operate in sync with the economic and trade ministers of the country as well as keep up with the prime minister of the state.

• Official website

• Pakistan federal departments and agencies
• Taxation in Pakistan
• Ministry of Finance (Pakistan)
• Revenue services

• Articles with short description
• Short description is different from Wikidata
• Use Pakistani English from January 2022
• All Wikipedia articles written in Pakistani English
• Use dmy dates from January 2022
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