Inland Revenue Service officers must apply afresh for permissions under the newly promulgated Civil Servants (Conduct) Rules, 2026.
The Federal Board of Revenue (FBR) has withdrawn all No Objection Certificates (NOCs) previously issued to officers of the Inland Revenue Service (IRS) under the Government Servants (Conduct) Rules, 1964, with immediate effect.
The decision has been taken in accordance with the Establishment Division’s Office Memorandum No. 14-02-2026-D-II dated August 10, 2026.
According to the FBR directive, all NOCs issued to IRS officers under Rules 6, 16, 18, 20, 21 and 22, as well as under any other provisions of the Government Servants (Conduct) Rules, 1964, shall stand withdrawn immediately.
The Board has advised officers who require any permission to submit fresh applications under the relevant provisions of the newly promulgated Civil Servants (Conduct) Rules, 2026.
The FBR has also circulated a copy of the new rules among the concerned officers.
The Civil Servants (Conduct) Rules, 2026 were notified by the Establishment Division through S.R.O. 638(I)/2026 on April 13, 2026. The rules were framed under sub-section (1) of Section 25 of the Civil Servants Act, 1973, read with Notification No. S.R.O. 120(I)/98 dated February 27, 1998.
The new rules, which came into force immediately upon notification, apply to every civil servant whether on duty or leave, within or outside Pakistan, or serving on deputation with another government, agency, institution or authority.
The rules also provide that, where empowered, the Federal Government may extend their application to autonomous, constitutional and regulatory bodies, state-owned enterprises, federally controlled companies and corporations, universities, educational institutions and other bodies established under federal authority.
The withdrawal of existing NOCs means that permissions previously granted under the repealed conduct framework will no longer remain operative for IRS officers. Officers seeking permissions covered by the conduct rules will therefore have to follow the prescribed procedure under the Civil Servants (Conduct) Rules, 2026.