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FBR

The Federal Board of Revenue (abbreviated as FBR) is a top federal government body that
investigates crimes related to taxation and money-laundering. FBR also operates special
Broadening of Tax Base Zones that keep tax evaders under surveillance and compulsorily
bring them into the tax net through its inspectors. These zones have exclusive powers to
scrutinize tax evaders. BTB-Karachi nets potentially big tax evaders with the deployment of
Inspectors Inland Revenue for field operations, and thus, contributes comparably greater than
other BTB Zones in the country. FBR collects intelligence on tax evasion and administers tax
laws for the Government of Pakistan and acts as the central revenue collection agency of
Pakistan.

Rules & Acts


Rules
Rule is basically one of a set of explicit or understood regulations or principles governing
conduct or procedure within a particular area of activity. The list of rules of FBR is as
follows:

 Customs Rules, 2001


 Sales Tax Rules, 2006
 Sales Tax Special Procedures Rules, 2007
 Sales Tax Special Procedure (Withholding) Rules, 2007
 Federal Excise Rules 2005
 Income Tax Rules, 2002

Acts
 Customs Act ,1969
 Sales Tax Act, 1990
 Federal Excise Act,2005
 Etc

Powers and Functions of FBR


Powers:
The Federal Board of Revenue (FBR) has notified delegation of administrative powers to be
exercised by the officers of FBR HQ Islamabad and heads of its field formations with
immediate effect.

 Transfers and postings: Only Secretary Revenue Division/Chairman FBR is


authorized to notify transfers and postings of officers of BS-20, BS-21 and BS-22.
 Member Admin – FBR will exercise the powers of transfer/posting of officers in BS-
17, BS-18 and BS-19 of Inland Revenue and Customs in consultation with Member
IR-Operations and Member Customs with the approval of Chairman FBR.
 Chief Management IR/Customs –FBR will exercise the powers of transfers/postings
of officials ranging from BS-7 to BS-16 in consultation with Chief (IR-OPS).
 Chief Management IR/Customs –FBR will exercise the powers to notify IJP/Special
Allowance after approval of Member-HRM for officers and officials ranging BS-1 to
BS-22.
 Member Admin-FBR will issue notification regarding retirement of officers of BS-21
and BS-22. Chief Management IR/Customs –FBR will issue notification regarding
retirement of officers of BS-16 to BS-20. Chief Collectors/Commissioners, Director
Generals and head of departments will notify retirement of officials from BS-1 to BS-
15.
 Chief Management IR/Customs –FBR will issue approval for obtaining Gratis
Passport to officials and officers ranging from BS-1 to BS-22.
 Secretary Revenue Division/Chairman FBR has the authority to grant ex-Pakistan
leave – General to BS21 and BS-22 officers. Member Admin-FBR is authorized to
grant ex-Pakistan leave to BS-20 officers and to BS-17-19 officers if the leave is for
more than 30 days. Chief Management IR/Customs –FBR will approve leave for BS-
17-19 officers for upto 30 days, and to BS-16 officials if the leave is for more than 30
days.
 Chief Collectors/Commissioners, Director Generals and head of departments will
grant ex-Pakistan leave to BS-17-19 officers for upto 30 days and BS-1-15 officials
for more than 30 days. Commissioner/Collector/Director will grant leave to BS-1-16
officials for upto 30 days.

Functions:
 Grand exemption from tax to the newly established industrial under taking &make
rules for such exemption.
 Make rules for appointment of values & other matters, related to other smooth
functions.
 Make rules for the recovery of tax from a taxpayer who is in a defaulted.
 Make rules for tax credit or certain investments.
 Certify an institution as conducting research in Pakistan .
 Approve schemes regarding employee training .
 Make rules for valuation & taxation of unexplained income or assets.
 Issue circular to tax payers & officers of the board.
 Issue advance ruling on application of a non resident.
 Approve a security for the purposes of taxation of profit debts.

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