Navigating the Federal Board of Revenue (FBR) procedures can be complex, and often taxpayers require a representative to act on their behalf. Section 172 of the Income Tax Ordinance, 2001 clearly outlines who can legally represent you in Pakistan for tax year 2026.
🔹 What Is a Representative?
A representative is someone authorized to act on behalf of a taxpayer before the FBR, ensuring compliance with tax laws, filing returns, and handling notices. The type of representative depends on the taxpayer’s status.
🔹 Eligible Representatives
1. Individuals Under Legal Disability
• Guardian or manager receiving income for the individual’s benefit.
2. Companies
• The principal officer of the company represents the entity.
3. Trusts
• Any trustee of a trust declared through a legal instrument, including Wakf deeds.
4. Government Entities
• For Provincial or Local Governments: individuals responsible for accounting of funds.
• For the Federal Government: designated officials handling receipts and payments.
5. Associations of Persons or Firms
• Principal officer or any partner in the firm acts as a representative.
6. International or Foreign Entities
• Individuals responsible for financial transactions in Pakistan on behalf of the organization or foreign government.
🔹 Representation for Non-Residents
For non-resident taxpayers, the representative in Pakistan can be:
• An employee or business associate in Pakistan.
• A person controlling the receipt or disposal of non-resident funds.
• Trustees or individuals declared by the Commissioner via written order.
Important: Independent brokers who only interact indirectly with non-resident principals are not considered representatives if transactions occur in the ordinary course of business.
🔹 Court-Appointed or Legal Representatives
• Courts of Wards, Administrator General, Official Trustee, or any receiver/manager appointed by court orders are automatically recognized as representatives for the taxpayer.
⚖ Key Takeaways
• Understanding who can legally represent you ensures proper compliance with FBR regulations.
• Non-resident representation is strictly controlled and requires Commissioner approval.
• Taxpayers and representatives must adhere to all procedural requirements to avoid penalties.
This guide helps taxpayers in Pakistan identify who can act on their behalf before the FBR in 2026, ensuring smooth filing, payments, and dispute resolution.
Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Consult a qualified tax professional or the FBR for guidance specific to your situation.