SRO 2085(I)/2026 introduces Rule 44P, outlining the powers of Faceless Assessment Units, electronic hearings and procedures for registered taxpayers.
ISLAMABAD: The Federal Board of Revenue (FBR) has notified the functions, powers and procedures of Faceless Assessment Units under the Sales Tax Rules, 2006.
The FBR issued SRO 2085(I)/2026, introducing Rule 44P to establish the operational framework for conducting faceless sales tax assessments.
Under the new rule, Faceless Assessment Units will conduct proceedings and issue assessment orders under relevant provisions of the Sales Tax Act, 1990 and applicable rules.
The units will also have the authority to rectify mistakes apparent from the record in their assessment orders and undertake related proceedings, including issuing notices, obtaining information and evidence, and imposing penalties or default surcharges.
According to Rule 44P, cases and records will be allocated to the Faceless Assessment Unit through an automated allocation system.
After receiving a case, the designated unit officer will examine the available record and audit report, where applicable, in accordance with the relevant laws and facts.
The officer will issue a notice to the registered person under the applicable provisions of the law, providing an opportunity to be heard.
Taxpayers will be required to submit their replies, documents and supporting evidence through their designated accounts on the FBR’s IRIS system, following the procedure prescribed under Rule 44O.
The new framework also allows unit officers to seek technical assistance, including valuation, forensic and sector-specific expertise, from designated units or panels.
Furthermore, officers may request physical verification under Rule 44Q and conduct electronic hearings in accordance with the Sales Tax Act and relevant rules.
The introduction of Rule 44P provides a formal procedural framework for faceless sales tax assessments, covering case examination, taxpayer responses, technical assistance and assessment orders.