Federal Board of Revenue (Pakistan)

Federal Board of Revenue

Federal Board of Revenue (Revenue Division) Government of Pakistan
Agency overview
Type Revenue Collection
Jurisdiction Pakistan Pakistan
Headquarters Islamabad, ICT, Pakistan
Employees 23000 approx
Ministers responsible
Agency executive
  • Tariq Mahmood Pasha, Secretary / Chairman FBR
Parent department Ministry of Finance, Revenue & Statistics
Website

www.fbr.gov.pk

iris.fbr.gov.pk

The Federal Board of Revenue (more commonly known by its initials as FBR) is a semi-autonomous federal agency of Pakistan that is responsible for enforcing fiscal laws and collecting revenue for the government of Pakistan.[1] FBR has the responsibility for (i) formulation and administration of fiscal policies, (ii) levy and collection of federal duties, taxes and other levies, and (iii) quasi-judicial function of deciding Customs & taxation cases and appeals. FBR is perhaps the largest federal department in Pakistan. FBR primarily operates through its main collection arms comprising Customs collectorates, Regional Tax Offices (RTOs) and Large Taxpayer Units (LTUs) across the country. FBR has two major wings: the Inland Revenue & Customs. The Inland Revenue Service (formerly known as Income Tax Department) administers domestic taxation including Sales Tax, Income Tax and Federal Excise Duties. The Pakistan Customs Service administers import duties and other taxes collected at import stage, as well regulates international trade with regard to prohibitions & restrictions imposed by the government. For the purpose of collection of revenue and pursuing tax evaders, FBR's powers & functions also include but are not limited to: carrying out inquiries and audits/investigations into the tax affairs, commanding arrests, attachment as well as public auction of movable and immovable assets of a non-compliant. In December 2016, FBR further appointed around 198 inspectors for broadening of tax base and intelligence functions. Tariq Mahmood Pasha is the current chairman of FBR.

History and description

The Central Board of Revenue (CBR) was created on April 1, 1924 through enactment of the Central Board of Revenue Act, 1924. In 1944, a full-fledged Revenue Division was created under the Ministry of Finance. After independence, this arrangement continued up to 31 August 1960 when on the recommendations of the Administrative Re-organization Committee, CBR was made an attached department of the Ministry of Finance. In 1974, further changes were made to streamline the organization and its functions. Consequently, the post of Chairman CBR was created with the status of ex officio Additional Secretary and Secretary Finance was relieved of his duties as ex officio Chairman of the CBR.

In order to remove impediments in the exercise of administrative powers of a Secretary to the Government and effective formulation and implementation of fiscal policy measures, the status of CBR as a Revenue Division was restored under the Ministry of Finance on October 22, 1991. However, the Revenue Division was abolished in January 1995, and CBR reverted to the pre-1991 position.

By the enactment of FBR Act 2007 in July 2007 the Central Board of Revenue has now become Federal Board of Revenue. The status of FBR as Revenue Division has again been restored.

Large Taxpayer Unit

FBR WING'S

[2]


Customs
Inland Revenue
Admin
Taxpayers Audit
Legal
Fate
SPR&S
HRM
Information Technology
Accounting
RA&R

Directorates Under FBR's Jurisdiction

[3] [4]

Directorate General of Transit Trade - Pakistan Customs
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

References

  1. Welcome to Federal Board of Revenue! Revenue Division Pakistan
  2. "FBR WINGS". http://www.fbr.gov.pk/ShowArticle.aspx?view=Article&ActionID=61&ArticleID=. External link in |website= (help);
  3. "Members". www.fbr.gov.pk.
  4. "IRS Training". http://dgtrdt.gov.pk/html/Publications.html. External link in |website= (help);

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