Federal Board of Revenue

Division of the Government of Pakistan

The Federal Board of Revenue (FBR) (Urdu: وفاقی بورڈ محصولات), formerly known as Central Board of Revenue (CBR), is a federal law enforcement agency of Pakistan 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 of taxation in the country from all individuals and businesses.

FBR also collects intelligence on tax evasion and administers tax laws for the Government of Pakistan and acts as the central revenue collection agency of Pakistan.^[3]

History

Established as the Central Board of Revenue on 1 April 1924 through enactment of the "Central Board of Revenue Act, 1924". In 1944, the CBR was put under the Revenue Division with the Ministry 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.

Structure

Wings

^[4]

Pakistan Customs

Inland Revenue Service

Administration

Taxpayers Audit

Legal

FATE

SPR & S

HRM

Information Technology

Accounting

RA&R

Directorates

^[5][6]

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

Chairman/Chairperson CBR/FBR

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.

Incumbent

List of Regional Tax Offices across Pakistan

Regional Tax Office in Sahiwal is the most recent addition to the tax machinery. It became operative on October 1, 2017.^[13]

References

1. Bhatti, Haseeb (26 September 2019). "Top court seeks FBR report on fake companies involved in tax fraud". DAWN.COM. Retrieved 27 September 2019. ... "How many employees does the FBR have?" he asked. Zaidi told him that the institution employs 21,500 people. ...'
2. "New FBR chairman". 1 August 2023.
3. "FBR exceeds first half tax collection target". The Express Tribune. 31 December 2021. Retrieved 26 February 2022.
4. "FBR WINGS". fbr.gov.pk. Retrieved 19 August 2015.
5. "Members". fbr.gov.pk. Retrieved 19 August 2015.
6. "IRS Training". Retrieved 19 August 2015.
7. "IT member Asim made new FBR chairman". 10 April 2021.
8. "FBR gets 6th head in three years as PM's aide on finance quits". Dawn. 25 August 2021.
9. "Asim Ahmad appointed FBR chairman again". Dawn. 27 April 2022.
10. "Malik Amjad Zubair Tiwana appointed as the new Chairman of the Federal Board of Revenue (FBR) by the federal government?". Paki Mcqs. 1 August 2023.
11. FBR. "Contact Chief Commissioners/Director Generals/Other Head of Department of Field Offices". fbr.gov.pk. Retrieved 20 May 2018.
12. Webmaster (13 May 2017). "No surprise visits to business premises: FBR Chairman - PakObserver". PakObserver. Retrieved 21 May 2018.
13. "RTO Sahiwal becomes operative". The Nation. 4 October 2017. Retrieved 20 May 2018.