FBR defines powers and jurisdiction of directorate-general of law

FBR Pakistan Karachi

Islamabad, November 11, 2025 – The Federal Board of Revenue (FBR) has officially notified the functions, jurisdiction, and powers of the Directorate-General of Law through a Gazette notification No. 2702-IR-I/2025, issued under section 230B of the Income Tax Ordinance, 2001, section 30DDDA of the Sales Tax Act, 1990, and section 29(2)(e) of the Federal Excise Act, 2005.

According to the notification, the Directorate-General of Law, headquartered in Islamabad, will oversee all regional law directorates across Pakistan. Headed by a Director General, the Directorate will report to the Member (Legal-IR) of FBR and handle key legal, administrative, and policy matters relating to tax litigation and legal representation before Appellate Tribunals, High Courts, and the Supreme Court.

The newly defined structure includes regional Directorates located in Karachi, Lahore, Quetta, Khyber Pakhtunkhwa (KPK), and Islamabad, each responsible for supervising legal cases, managing records, appointing and evaluating panel advocates, and ensuring effective coordination with FBR headquarters.

Key Functions and Jurisdictions (Summarized):

DirectorateJurisdictionCore Functions
HQ IslamabadNationwide coordinationAdmin management, policy formulation, case vetting, performance monitoring
KarachiSindh ProvinceCase monitoring before ATIRs, HCs, SC; panel advocate management
LahorePunjab (excluding Rawalpindi)Supervision of legal cases, advocate performance evaluation
QuettaBalochistanLegal proceedings oversight, data management
KPKKhyber PakhtunkhwaLitigation monitoring, data supervision, legal coordination
IslamabadICT & RawalpindiCase monitoring, coordination with field offices, legal documentation

The FBR stated that the notification aims to streamline legal operations, strengthen litigation management, and promote uniform legal practices across all regional formations.

Officials added that the new framework would enhance coordination between field offices and the central law directorate, ensuring efficiency, accountability, and transparency in legal proceedings related to tax matters across Pakistan.