FEDERAL BOARD OF REVENUE

FUNCTIONS

 Grant of approval for filing of appeals/references before High Courts and

CPLAs/Review before the Supreme Court and to pursue litigation in courts.
 Assigning court cases, issuing Power of Attorney and monitoring
performance of Legal Advisors and Advocates on panel.
 Making recommendations for appointment of Legal Advisors and placement
of advocates on panel of FBR.
 Coordination with field offices to ensure filing of para-wise comments and
proper representation in each case sub-judice before the courts.
 Coordination with field offices in respect of matters relating to the
appointment of Advocates, ASCs and AORs in court cases and fee matters of
such advocates.
 Maintaining and updating the list of pending cases before the Supreme Court
and High Courts on the official website of FBR.
 Coordination with field offices and FTO office to ensure submission of
reports to FTO, implementation of FTO recommendations, filing of
representation before the President and review before the FTO.
 Coordination with Law Division and Attorney General of Pakistan.
 Coordination in respect of matters relating to the National Assembly and
Senate Standing Committees on Revenue and Finance.
 Coordination in respect of matters relating to Inter Provincial Coordination
Committee.
 Condonation of time limitations on requests made by the CsIR (A) and
Collectors (A).
 Monitoring of work of CsIR (A) and Collectors (A) and rationalization of work
load of appeals.
 Any other assignment given by the Chairman.

CHART OF FUNCTIONS

 To identify the Withholding Agents;

 To facilitate issuance of NTN/FTN to unregistered Withholding Agents in
respective Regional Tax Office through Pakistan Revenue Automation Limited;
 To assist FBR in developing an accounting policy for appropriation of the
deduction to the Regional Tax Offices / Large Taxpayers Unit having
jurisdiction over particular taxpayer(s);
 To review and recommend suitable (automated) processes and filing structure
of withholding statements that is compatible with income tax environment;
 To suggest to Federal Board of Revenue modification / amendments. Required
in the Withholding Tax Regime under the Income Tax Ordinance, 2001, to
make them responsive and in accordance with the universally acknowledged
principles of direct taxation and best practices.
 To monitor the certificates of exemption from withholding taxes, issued by
 concerned tax authorities, for their proper utilization by all concerned.
 To adopt ways and means to educate and facilitate the prescribed persons
(Withholding agents)and other stakeholders in meeting their withholding tax
related obligations;
 To collate information on withholding taxes withheld / collected and deposited
for various purposes, by identifying non-NTN holders for broadening of tax
base;
 To perform any other work incidental or necessary to achieve the objectives of
the organization and discharge of above functions;
 To perform such other functions as may be assigned by the Federal Board of
Revenue;
 To check, supervise, ascertain, monitor, reconcile and properly enforce, in
whole of Pakistan, the Withholding regime and other relevant provisions of the
Income Tax Ordinance, 2001 and Sales Tax of 1990.
 To adopt ways and means to monitor deduction, collection and payment of tax
collected / withheld to ensure their correctness as per law and timely deposit in
the Government treasury / State Bank of Pakistan / National Bank of Pakistan;
 To control possible leakages of Withholding Taxes;
14. To investigate cases of non-deduction / short-deduction of Withholding
Taxes;
 To enforce the prescribed statements in respect of taxes withheld and take
appropriate action under the law in the cases of defaulters;
 To maintain proper record of Withholding Taxes and prescribed persons;
 To verify and cross match the monthly statements of Withholding Taxes with
tax deposits / collection, returns / statements / book of accounts / declarations
and other information on taxpayers.
 To get the orders passed under relevant provisions of the Income Tax
Ordinance, 2001, imposition of additional tax and penalty and to ensure the
recovery of tax not deducted / collected by the withholding agents.