The relationship between the Federal Board of Revenue (FBR) and the taxpayer should be grounded in fairness, accountability, and transparency. While the FBR has the legal authority to impound records during audits or investigations, it is equally important to highlight and protect the rights of taxpayers during this process. Often, individuals and businesses feel powerless when their accounts, documents, or digital data are seized. However, the law provides clear safeguards to ensure that taxpayers’ rights are respected.