ISLAMABAD, April 13, 2026 –Federal Board of Revenue (Federal Board of Revenue) has introduced a sweeping overhaul of job descriptions and key performance indicators (KPIs) for officers engaged in international taxation and exchange of information functions, aiming to strengthen transparency, efficiency and compliance with global tax standards.
The revised framework, notified in Islamabad, applies to officers in grades BS-17 and above working under the Directorate General of International Tax Operations. It has taken immediate effect, replacing all previous performance benchmarks.
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A central feature of the new KPIs is a stronger focus on the Automatic Exchange of Information (AEOI) under the Common Reporting Standard (CRS), a global framework developed by the Organisation for Economic Co-operation and Development. The system enables jurisdictions to share financial account data to curb tax evasion and illicit financial flows.
Under the updated metrics, officers will be assessed on their ability to ensure timely collection, analysis and transmission of financial data to partner jurisdictions, as well as effective utilization of incoming information by domestic tax offices.
The FBR has also assigned greater weight to monitoring reporting financial institutions (RFIs), ensuring data accuracy and initiating enforcement actions against non-compliant entities. Officers will be required to use data analytics tools to identify high-risk cases and coordinate with field formations for follow-up.
Performance evaluation now includes detailed benchmarks for handling Exchange of Information on Request (EOIR) and Spontaneous Exchange of Information (SEOI), covering both inbound and outbound information flows. This reflects Pakistan’s increasing integration into the global tax transparency network.
Beyond information exchange, the revised KPIs expand oversight of international taxation functions. These include negotiation and renegotiation of Avoidance of Double Taxation Agreements (ADTAs), participation in multilateral tax conventions and implementation of Country-by-Country Reporting (CbCR) standards for multinational enterprises.
Officers will also be evaluated on transfer pricing audits, timely resolution of Mutual Agreement Procedure (MAP) cases and coordination with foreign tax authorities to resolve cross-border tax disputes.
The new framework introduces stricter requirements for monthly performance reporting and policy input. Officials are expected to provide timely responses to parliamentary queries and contribute to tax policy formulation, while maintaining coordination with both domestic and international stakeholders.
Tax officials said the reforms are part of a broader effort to modernize Pakistan’s tax administration and align it with international best practices. By clearly defining roles and measurable outcomes, the FBR aims to improve accountability and enhance data-driven enforcement.
Analysts say the move could strengthen Pakistan’s standing in global tax transparency assessments and support efforts to curb tax evasion, while improving cooperation with international partners in tackling cross-border financial irregularities.