The Federal Board of Revenue (FBR; ), formerly known as Central Board of Revenue (CBR), is a federal law enforcement agency of Pakistan that investigates tax crimes, suspicious accumulation of wealth, money-laundering make regulation of collection of tax. FBR operates through Inspectors-IR that keep tax evaders under surveillance, assess taxable incomes and perform special tasks for FBR Headquarters. FBR performs role of collection of taxation in the country from all individuals and businesses.
In the fiscal year 2024–25, the FBR collected Rs11.74 trillion in tax revenue, up from Rs9.30 trillion the previous year.
The FBR also collects intelligence on tax evasion and administers tax laws for the Government of Pakistan and acts as the central revenue collection agency of Pakistan.
History Established as the Central Board of Revenue on 1 April 1924 through enactment of the "Central Board of Revenue Act, 1924". In 1944, the CBR was put under the Revenue Division with the Ministry of Finance until 1960, when on the recommendations of the "Administrative Reorganization Committee", the CBR was made into a division of the Ministry of Finance. In 1974, further changes were made to streamline the organization and its functions. In 1991, the CBR was once again reverted to its original status under the Revenue Division, however in January 1995, the Revenue Division was abolished and the CBR was once again reverted to a division of the Ministry of Finance. In 2007, the "FBR Act" was passed in July 2007, whereby the Central Board of Revenue was renamed to the present-day Federal Board of Revenue and for a third time placed again under the Revenue Division of the Ministry of Finance.
FBR primarily operates through its main collection arms comprising Regional Tax Offices (RTOs) and Large Taxpayer Units (LTUs) across the country.
The FBR's suo motu authority to modify income tax assessments has been limited by the Lahore High Court's (LHC) Rawalpindi bench, which ruled that Section 122(5A) of the Income Tax Ordinance, 2001, cannot be applied to "roving or fishing inquiries" or speculative revenue collection. In the income tax reference Commissioner Inland Revenue versus Sajid Hussain Gondal and others, Justices Mirza Viqas Rauf and Jawad Hassan provided long-needed doctrinal clarity to a provision often invoked by tax authorities by laying out guidelines on the extent and boundaries of amendment powers under Section 122. The reference application, which was submitted in accordance with Section 133 of the ordinance, contested an Appellate Tribunal Inland Revenue (ATIR) ruling that invalidated a change made to a taxpayer's presumed assessment for the 2019 tax year. The FBR's utilization of Section 122(5A) in the case was previously declared illegal by the tribunal.
Structure Wings Source: Pakistan Customs Inland Revenue Service Administration Taxpayers Audit Legal FATE SPR & S HRM Information Technology Accounting RA&R
Directorates Sources: Directorate General of Transit Trade - Pakistan Customs Directorate of Broadening of Tax Base (Special Directorate) Directorate General of Intelligence & Investigation - Pakistan Customs Directorate General of Internal Audit - Pakistan Customs Directorate General of Input Output Coefficient Organization - Pakistan Customs Directorate General of Reform & Automation - Pakistan Customs Directorate of Post Clearance Audit - Pakistan Customs Directorate General of Valuation - Pakistan Customs Directorate General of Training & Research - Pakistan Customs Directorate General of Intelligence & Investigation - Inland Revenue Directorate general of Training and Research - Inland Revenue Directorate of Withholding Tax - Inland Revenue Directorate General of Internal Audit - Inland Revenue Directorate General of Designated Non-Financial Businesses and Professions (DNFBPs)
List of Chairmen/Chairperson CBR/FBR The FBR Chairman is the executive forerunner of the board and is liable to formulate and enforce the fiscal policies of the country, decide on taxes and duties and ultimately act as a referent to the judicial appeals to the board. The chairman serves an essential job to operate in sync with the economic and trade ministers of the country as well as keep up with the prime minister of the state.
Name of ChairpersonEntered OfficeLeft OfficeVictor Turner14.08.194701.02.1950Abdul Qadir01.02.195025.02.1952Mumtaz Hassan25.02.195201.11.1958H. A. Majid01.11.195829.07.1960M. Ayub29.07.196019.06.1961Mumtaz Mirza19.06.196106.03.1963M. M. Ahmed06.03.196330.05.1966Ghulam Ishaq Khan31.05.196608.09.1970A.G.N. Kazi08.09.197010.10.1971M. Zulfiqar 11.10.1971 17.11.1973Riaz Ahmad 17.11.1973 30.09.1974M. Zulfiqar 01.10.197412.11.1975N.M. Qureshi 12.11.1975 14.12.1980Fazlur Rahman Khan 14.12.1980 11.08.1985 I.A. Imtiazi11.08.1985 20.08.1988Syed Aitezazuddin Ahmed20.08.198802.01.1989 Ghulam Yazdani Khan22.01.198911.08.1990 Ahadullah Akmal 16.08.1990 24.07.1991 Sajjad Hasan 24.07.199103.10.1991 Alvi Abdul Rahim13.07.199528.08.1996 Shamim Ahmed 28.08.199611.11.1996 Hafeezullah Ishaq 11.11.199602.01.1998 Moinuddin Khan02.01.199806.11.1998Mian Iqbal Farid 07.11.199806.11.1999 Riaz Hussain Naqvi08.11.199902.07.2001 Riaz Ahmad Malik03.07.200111.03.2004 M. Abdullah Yusuf 12.03.2004 23.07.2008 Sohail Ahmad18.05.200918.03.2010 Salman Siddique24.12.201021.01.2012 Mumtaz Haider Rizvi21.01.201210.07.2012 Ali Arshad Hakeem10.07.201209.04.2013Ansar Javed 10.04.201330-06-2013Tariq Bajwa (H.I.) 02.07.201317.11.2015Nisar Muhammad Khan17.11.201518.01.2017Dr. Muhamad Irshad19.01.201730.06.2017Tariq Mahmood Pasha (H.I.)04.07.201702.07.2018Ms. Rukhsana Yasmin02.07.201829.08.2018Mohammad Jehanzeb Khan (H.I.)29.08.201810.05.2019Shabbar Zaidi10.05.2019 06.01.2020Nausheen Javaid Amjad (Acting Chairperson)06.01.202008.04.2020Nausheen Javaid Amjad08.04.202007.07.2020Muhammad Javed Ghani07.07.202009.04.2021Asim Ahmad (S.I.)09.04.202124.08.2021Dr. Muhammad Ashfaq Ahmad24.08.202127.04.2022Asim Ahmad (S.I.)27.04.202231.07.2023Malik Amjed Zubair Tiwana31.07.202308.08.2024Rashid Mahmood Langrial08.08.2024Incumbent
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