Islamabad, May 20, 2025 – The Federal Board of Revenue (FBR) has issued a comprehensive Standard Operating Procedure (SOP) aimed at strengthening the quality and accuracy of tax assessment orders across the country.
This move is part of FBR’s broader strategy to improve tax compliance and ensure effective revenue generation.
In an official office order released Tuesday, the FBR emphasized the increasing importance of refining the tax assessment process in light of Pakistan’s growing fiscal needs. The order acknowledged that in recent years, administrative oversight of assessment work has been compromised due to multiple competing responsibilities faced by supervisory officers.
The FBR underlined that maintaining the integrity and quality of assessment orders is foundational to establishing legitimate tax demands and facilitating the lawful collection of public revenues. It stressed that effective administrative checks must be reinstated to uphold transparency and efficiency in tax assessment.
According to the new SOP, Commissioners and Additional Commissioners will now be required to play a more active role in reviewing and guiding the assessment process. Commissioners must obtain a list of amended cases from Additional Commissioners, thoroughly examine their appropriateness, and personally review and, if necessary, amend at least two orders every fortnight. A report on this activity must be submitted to the FBR headquarters by the first week of the succeeding month.
Similarly, Additional Commissioners are directed to collect all orders issued by their subordinate officers during each fortnight, along with complete case records. They are to review these for legal and factual accuracy and certify that the assessment orders meet the required standards. If deficiencies are identified, immediate remedial measures must be undertaken in accordance with the law.
In cases of serious negligence, misconduct, or deliberate errors, the matter must be escalated to the FBR through the relevant Commissioner Inland Revenue (IR).
To ensure sustained improvement, each Commissioner is mandated to submit a monthly report summarizing the overall quality of tax assessment activities in their respective zones. This report must include details of cases where corrective action was taken either by the Commissioner or the concerned Additional Commissioner.
Through this SOP, the FBR aims to enhance the credibility, consistency, and legal robustness of tax assessment orders, ultimately contributing to more reliable revenue collection.