1-INTRODUCTION

THE PRIMARY FUNCTION of establishment of FBR IS COLLECTION OF TAXES BECAUSE according to the
constitution of Pakistan,Pakistan is the federation And in a country that is a federation, there are two
types of government, a federal government and a provincial government. Provincial and federal
collect their taxes separately. Revenue includes both direct and indirect taxes,federal government
collect both direct and indirect taxes Income taxes are direct taxes and indirect taxes are sales and
federal taxes,appointment of the officers,transfer of the officers. FBR will take action to improve
revenue collection

The FBR shall performed all other functions assigned by the Federal govt for the purpose of
implementation of FBR act 2007 that certain functions have been defined under section 4 of the FBR
act where as some other functions may also be assigned in addition to these functions which have
been provided under section 4

Many functions are performed by a FBR are as follows

2- FUNCTIONS

2.1 Tax administration reform: it is the primary and basic function of board of revenue

2.2 Promotion of voluntary tax compliance: to promote voluntary tax compliance and to make the
board a service oriented organization and to implement comprehensive policy and program for the
education and facilitation of the tax payer

2.3 to adapt modern tax administration method: FBR should adopt the online method of tax collection
and made a tax collection app so the People can easily pay taxes sitting at home

2.4 to improve productivity: It is the responsibility of HR if the deparment need inspector inland
revenue officer so they can hire those people whose field are related to commerce ,HRM and law.in
this way it will not difficult to teach them field work and also productivity increase

2.5 internal job posting process: FBR has 3 wings and each wing perform different function and IIR
collect 3 types of taxes such as ITO FED and STA and who ever knows about the department or has
information about it so that person will be kept in the department of which he will have the
information

2.6 grant of additional allowances: if the department will give the allowances to their
officers so the officers do not go towards corruption and he does their work honestly 
2.7 internal control: The main function of all departments of the Federal Board of Revenue is to ensure
the collection of due revenue for the Federal Government, and to check its leakage through evasion.
An effective Internal Control, through Internal Audit, thus has a direct bearing on revenue.

2.8 JOB DESCRIPTION: Before hiring anyone, YOU should be told about his job in detail so that he can
do it well, like how to collect taxes, what are the methods to be adopted.

Or

If someone caught doing tax evasion so he is liable to be punished that is why the person will not do
this again

2.9 System of accountability: adopt that system It is known whether the man is paying tax or not and
all the officers have not taken any kind of gratuities or gifts that have caused loss to the department

2.10 IMPLEMENTATION OF FISCAL LAWS : the rules for imposing budge, taxation or related to the
finance are all fiscal laws. That is, the function of the Federal Board of revenue is to implement the
taxation laws that the government will make. Parliament will make the laws and the Federal Board of
Directors will implement them

2.11 International obligations :The contract between the two countries is called a
treaty, whenever some work related to finance matter come into the country so the
responsibility of FBR to implement it

Recently IMF not ready to provide loans to Pakistan they said that Pakistan
accountability is not good so it is the responsibility of the FBR to improve the
accountability

2.12 Establish of welfare foundation for employees

To establish a foundation for the welfare of the present or retaired employees and
their families and to create, establish, organize assist in their culture and social
facilities

2.13 Creation of surplus pool: Sometimes the number of employees increases and
the workload on them decreases Employees were shifted to other departments

For example, if the number of FBR employees IS increases, they will be transferred to custom
department

2.14 Carrying purpose of FBR act

The most important function FBR is to collect revenue for the government and To make regulation
policies programs strategies in order to carry out the purpose of this act
2.15 Engaging person on contract basis

To engage any person or entity on contract basis to carry out assignment or for the consultancy I in
accordance with the rules of the federal government

Different people have been appointed in different wings of federal government but the FBR want to
reform tax a guy just did a lot of work on the international tax reform, or a expert of research scholar
or PHD doctor or tax expertor he is from another country or not to doing government job in this way
FBR say that ok alright !do Contract us and execute tax reformed so we will pay you this much

Fbr has own advocate,legal advisor,legal officers.but Sometimes such a case comes that you need an
expert tax lawyer to defend FBR, but if the expert is not available, SO THE fbr will contract private
person any legal matter,tax and administration reforms or other matters

2.16 Entrance making agreements with international organization

To regulate and enter into an any agreement contract understanding with any international
organization or institution or donor agency or counter part entity with approval of the federal
government

To combat money laundering we make agreement with the interntional organization if their any sort
of money laundering occurs so FBR do compliance of it

2.17 creation of field formation

TO CREATE field formation of board for greater efficiency in implementation of fiscal laws. FBR made
the wings so that the work could be divided in a proper way, then the tax offices were also made, then
RTO made and then after that the work was divided

2.18 removal of grievances

If anyone feels that FBR has imposed overtaxes, he should submit his application to the Commissione
rbut he is not satisfied with the decision of commissioner then he will go to appellate turbinal

To setup mechanism and process that facilitate removal of the grievances and complaints of the tax
payer

2.19 to carry out any other function activity and act as decided and determined by the board

2.19 electronic communication

You can file your return sitting at home

Enter the relevant data directly online at e-filing portal and submit it.
Taxpayer can file ITR 1 and ITR 4 online. Login to e-Filing portal by entering
user ID (PAN), Password, Captcha code and click 'Login'. Click on the 'e-File'
menu and click 'Income Tax Return' link.
To perform any other function and interested from time to time FBR. The board may with
appropriate issue statue rules,order ,and SRO`s,