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Introduction to FBR (Federal Board of

Revenue)
The former name of FBR is CBR, which stands for Central Board of Revenue. CBR
was created on April 1st 1924, under the CBR act 1924. A full-fledged Revenue
Division was created under the ministry of Finance in 1944This arrangement
continued up to 31 August 1960, when on the recommendations of the
Administrative Re-organization Committee CBR was made an attached department
of Finance Ministry.
In 1974, the post of Chairman CBR was created with the status of ex-officio
additional secretary.
On October 22, 1991 the status of CBR as a Revenue Division was restored under
the Ministry of Finance
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.
Yet in January 1995, the divisional status of CBR was abolished and reverted back
to pre-1991 position.
On December 1, 1998 Revenue Division was again created.
CBR was converted to FBR, on 1st July 2007, under the FBR act of 2007.

Points to be noted.

First Ex Officio Chairman of FBR was Sir Victor Turner from August 14, 1947
to February 1, 1950.
Ghulam Ishaq Khan also served as the board chairman from May 31, 1966 to
September 8, 1970, who later became the president of Pakistan
The then Finance Secretary A G N Kazi also served as Chairman CBR from
1970-71 until his Additional Secretary M Zulfiqar took over as the first
fulltime Chairman of the Board.
The current Chairman of FBR is Mr. Tariq Bajwa.
Structure of FBR

Functions of FBR
Following the functions of FBR.
1. Formulation and administration of Fiscal Policies
FBR formulates and implicate the Fiscal Policies
It also formulates the revenue and expenditure budget for each financial
year.
To send the account statement and its annual report to parliament within 120
days before the end of the fiscal year.
Before the end of each fiscal year, within 90 days the FBR prepares the
report of activities and submit it to prime minister.

2. Levy and collection of federal taxes.
To collect and levy the taxes.
To implement new tax reforms if necessary.
To formulate and implement new comprehensive policies and programs for
educating and facilitating taxpayers, stakeholders and employees.
To adopt modern effective tax administration method, information
technology systems and policies for the consolidation of assessment.
To collate information on withholding taxes withheld /collected and deposited
for various purposes, by identifying non-NTN holders for broadening of tax
base.
To facilitate issuance of NTN/FTN to unregistered Withholding Agents in
respective Regional Tax Office through Pakistan Revenue Automation Limited.
3. Quasi-judicial function of hearing of appeals
To direct or advise, where necessary, investigation or inquiry into suspected
duty tax evasion, tax and commercial frauds, money laundering, financial
crimes cases and to coordinate with relevant law enforcement agencies.
To implement the provision of all the fiscal laws for the time being enforced
and to take any action, make policy, issue rules or guidelines for the purpose
to make the fiscal laws clearer, transparent, effective and convenient.
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-juice 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.