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The Central Board of Revenue (CBR)
was created on April 01, 1924
through enactment of the Central
Board of Revenue Act, 1924. In
1944, a full-fledged Revenue
Division was created under the
Ministry of Finance. After
independence, this arrangement
continued up to 31st August 1960
when on the recommendations of
the Administrative
Re-organization Committee, CBR
was made an attached department
of the Ministry of Finance. In
1974, further changes were made
to streamline the organization
and its functions. Consequently,
the post of Chairman CBR was
created with the status of
ex-officio Additional Secretary
and Secretary Finance was
relieved of his duties as
ex-officio Chairman of the CBR.
In order to remove impediments
in the exercise of
administrative powers of a
Secretary to the Government and
effective formulation and
implementation of fiscal policy
measures, the status of CBR as a
Revenue Division was restored
under the Ministry of Finance on
October 22, 1991. However, the
Revenue Division was abolished
in January 1995, and CBR
reverted back to the pre-1991
position. The Revenue Division
continues to exist since from
December 01, 1998.
By the enactment of FBR Act 2007
in July 2007 the Central Board
of Revenue (CBR) has now become
Federal Board of Revenue (FBR).
1.
Federal Board Of Revenue
Act, 2007
2.
Article on FBR Act,2007
FUNCTIONS OF FBR/REVENUE
DIVISION
In the existing setup, the
Chairman, FBR, being the
executive head of the Board as
well as Secretary of the Revenue
Division has the responsibility
for
(i) formulation and
administration of fiscal
policies,
(ii) levy and collection of
federal taxes and
(iii) quasi-judicial function of
hearing of appeals.
His responsibilities also
involve interaction with the
offices of the President, the
Prime Minister, all economic
Ministries as well as trade and
industry.
The names of
Secretaries/Ex-officio Chairmen,
full time Chairmen Secretary,
Revenue Division/Chairmen and
Vice Chairman, who headed the
FBR/ Revenue Division from
August 14, 1947 onwards are
given at the end of this
page.
The Secretary, Revenue Division/
Chairman, FBR is assisted by the
Three Operations Members (Member
Operations (Customs) ,Member
Operations (Domestic Operations
North) and Member Operations
(Domestic Operation South)), three Support
Members (Member (Strategic
Planning & Statistics)
Member (Administration and Human
Resource) and Member (Legal)) ,
Three Functional Members (Member
(Facilitation & Taxpayer
Education),Member (Enforcement &
Accounting) and Member
(Taxpayers Audit)) and Three
Policy Members (Member Policy
(Indirect Taxes), Member Policy
(Customs) and Member Policy
(Direct Taxes)).
Organizational Chart of the FBR
/ Revenue Division
Besides recently established
model units, the field
formations of the
organization include
Collectorates and Regional
Tax Offices to collect
taxes.
Organizational Structure
at Headquarters
1.Secretary Revenue
Division/Chairmen, FBR
2.Operations
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1)
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Member Operations (Customs) |
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2)
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Member Operations (Domestic
Operations North) |
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3) |
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Member
Operations (Domestic Operation
South) |
4. Policy
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7)
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Member
Policy (Indirect Taxes) |
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8)
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Member Policy (Direct Taxes) |
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9)
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Member Policy (Direct Taxes) |
5. Support
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Member Operations (Customs)
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Member Operations (Domestic
Operations North)
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Member
Operations (Domestic Operation
South)
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Member
(Facilitation & Taxpayers
Education) is
responsible for development of
strategy for education of
taxpayers through publications
news letters, media, seminars,
workshops & educational /
professional institutions and
facilitation of taxpayers by
simplifying the laws, rules and
business processes and providing
one window operation through
service centers and telephone
help-lines in a taxpayer
friendly environment for greater
taxpayer satisfaction, Updation
of website, Development of
explanatory Literatures,
Advertising campaign / media
liaison and processing of
grievance of received under
section 7 of FBR act 2007.
He is assisted by Chief ,
Secretaries and Second
Secretaries.
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Member
(Enforcement & Accounting)
is responsible for planning,
designing procedures and
evaluating enforcement
activities for all FBR
administered revenues,
including:
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1) |
tax
returns. |
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2) |
tax
payments. |
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3) |
maintaining taxpayer's
accounts. |
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4) |
registration. |
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5) |
unregistered taxpayers. |
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6) |
registered taxpayers
(non-filers) and Null
Filers |
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7) |
Collection of Arrears |
Member
(Taxpayers Audit)
is responsible
responsible for planning,
designing procedures and
evaluating taxpayer's audits
across all tax-types
administered by FBR.
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Member
Policy (Indirect Taxes)
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Member Policy (Direct Taxes)
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Member Policy (Direct Taxes)
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Member
(Strategic Planning &
Statistics)
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Member (Administration and
Human Resource)
is responsible for the
overall administration of
Federal Board of Revenue,
including appraisal, processing
and monitoring of all
development projects. He also
deals with and coordinates the
responses to Audit objections/paras
and presentations made before
the Public Accounts Committee.
He is assisted by Two Chief
(BPS-20) and
Secretaries(BPS-19) in the
Board.
Member
(Legal) is
responsible for monitoring the
quasi-judicial functions of
Collectorates of Adjudication,
Commissioners of Income Tax
(Appeals) and Appellate
Additional Commissioners of
Income Tax, and for the
administrative requirements of
these functionaries. He also
monitors the performance of
Departmental Representatives
appearing before the Appellate
Tribunals of Indirect Taxes and
assesses the quantum and quality
of their work. He acts as the
Appellate Authority in
quasi-judicial matters of
Indirect Taxes falling outside
the jurisdiction of the
Appellate Tribunals. He
coordinates with the line
Members in matters pertaining to
changes in law. He is assisted
by two Chiefs (BPS-20), five
Secretaries (BPS-19) and one
legal Advisor in the Board.
Director
General (Information
Management System)
is responsible for
development of system
specifications for future FBR
needs, technology architecture
design of FBR and its field
formations in consultation with
appointed consultants. This
includes development of a
strategy for coordination and
application of software based on
re-engineering of the system. He
guides and advises the
persons/teams dealing with
re-engineering of business
processes. He is assisted by one
Chief Coordinator, Income Tax.
In Board, he is also assisted by
one Second Secretary.
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Director
General (Intelligence and
Investigation)
FBR based at Islamabad
collects, processes,
disseminates information and
enforces prevention of tax
evasion. He also enforces
measures to prevent smuggling of
contrabands, including drugs.
The Director General is assisted
by three Directors (BPS-20), one
each stationed at Karachi,
Lahore and Islamabad.
Director
General (RTO)
FBR
RTOs were established with the
objectives to reduce contact
between the taxpayers and
Collectors by providing friendly
and better model office
environment, integration of
Income and Sales Tax,
structuring of tax
administration on functional
line and focus on all the
affairs of the other than large
taxpayers.
DG RTO supervises the levy and
collection of tax under his
jurisdictions and Implement the
tax policies in field formations
ordained by board.
He exercises the powers and
performs the functions, under
the Income Tax Ordinance, in
respect of persons, classes of
persons or areas as notified by
the board.
Director
General (Inspection and Audit)
Direct Taxes based at
Islamabad operates directly
under the Secretary, Revenue
Division. He carries out
inspections, audits and
investigations of taxes/offices
involving evasion of taxes and
malpractices by the
functionaries of the Income Tax
Department. He submits
recommendations to the Board
regarding tax policy, tax
administration and tax
operations. The Director General
is assisted by three Regional
Directors (BPS-20), each posted
at Karachi, Lahore and
Islamabad.
Chief
Collector South
supervises
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1) |
Model
Customs Collectorate of
PACCS, Custom House
Karachi. |
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2) |
Model
Customs Collectorate of
Appraisement, Custom
House Karachi. |
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3) |
Model
Customs Collectorate of
Exports, Custom House,
Karachi. |
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4) |
Model
Customs Collectorate of
Port Muhammad Bin Qasim,
Karachi. |
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5) |
Model
Customs Collectorate of
Preventive, Custom
House, Karachi. |
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6) |
Model
Customs Collectorate of
Post Clearance Audit,
Custom House, Karachi. |
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7) |
Model
Customs Collectorate ,
Hyderabad. |
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8) |
Model
Customs Collectorate ,
Quetta. |
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9)
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Model
Customs Collectorate ,
Gwadar. |
Chief
Collector North
supervises
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1) |
Model
Customs Collectorate,
Peshawar. |
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2) |
Model
Customs Collectorate,
Rawalpindi. |
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3) |
Model
Customs Collectorate,
Lahore. |
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4) |
Model
Customs Collectorate,
Multan. |
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5) |
Model
Customs Collectorate,
Sambrial. |
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6) |
Model
Customs Collectorate,
Faisalabad. |
Director
General (Inspection and Audit)
Indirect Taxes based at
Karachi carries out inspection
and audit of the Indirect Taxes.
The Director General is assisted
by four Directors (BPS-20), two
at Karachi and one each at
Lahore and Islamabad.
Director
General (Training and Research),
Direct Taxes based at
Lahore (with regional offices at
Karachi and Islamabad) is
responsible for imparting
training to the freshly
recruited officers in the Income
Tax Department. He is also
responsible for imparting
in-service training to the
incumbent officers / officials
through refresher courses,
workshops and seminars.
Director
General (Training and Research)
Indirect Taxes, based at
Karachi with offices at
Islamabad, Lahore and Karachi is
responsible for imparting
training to the personnel of
Customs, Federal Excise and
Sales Tax Departments,
respectively.
Director
General (Large Taxpayers Unit,
Karachi/Lahore)
LTUs were
established with the objectives
to reduce contact between the
taxpayers and Collectors by
providing friendly and better
model office environment,
integration of Income and Sales
Tax, structuring of tax
administration on functional
line and focus on all the
affairs of the large taxpayers.
Directorate
of Research and Statistics
assists the Board in fiscal
policy analysis, compilation of
federal tax receipts,
statistical data on national
level and reconciliation of
revenue receipts with the AGPR
and SBP. The Director (R&S)
represents FBR in meetings of
Fiscal Monitoring Committee of
the Finance Division and
National Accounts Committee of
the Statistics Division
pertaining to revenue
statistics. The Directorate
compiles and publishes the
annual FBR Year Book. The DR&S
perform its function under the
supervision of Member (FR&S).
The names of Secretaries/
Ex-officio Chairmen, full time
Chairmen; Secretary Revenue
Division/ Chairmen and Vice
Chairmen, who headed the Revenue
Division/ FBR from August 14,
1947 onwards, are given in the
following.
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Director
General Valuation and Post
Clearance Audit (PCA) FBR
is a part of Customs
Administrative Reforms and has
been established vide Board's
letter C.No.3(24)SSM/2008 dated
03.11.2008. The primary function
assigned to Directorate General
is to conduct post clearance
audit of all imports into and
exports from Pakistan in order
to examine whether due duty and
taxes leviable thereon have been
paid correctly and the
applicable rules and regulations
have been followed.
Presently, the Directorate
General of Post Clearance Audit
consists of two Directorates
based at Karachi and Lahore. The
Directorate at Karachi has
jurisdiction over all the custom
collectorates in the province of
Sindh and Balochistan whereas
the Directorate at Lahore has
jurisdiction over all the custom
collectorates in the
provinces of Punjab and NWFP.
Director
General Withholding Taxes FBR
Will exercise the powers and
perform the functions to collect
withholding taxes , under the
income tax ordinance, in respect
of persons or classes of persons
or areas, which are falling
under the jurisdictions of LTUS
AND RTO ALL OVER Pakistan
regarding identification and
issuance of NTN to withholding
agents, investigation record
keeping, monitoring, educating,
collecting information ,
supervising , re-conciling and
properly enforcing , deduction
of tax through withholding
agents etc.
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