FUNCTIONS OF FBR

 all such functions that are necessary to achieve the objects and purposes of this Act and
include the following, namely

1. To implement the tax administration reforms.

2. Formulation and administration of fiscal policies.
3. Levy and collection of federal taxes
4. To promote voluntary tax compliance and to make the Board a service oriented
organization; and to implement comprehensive policies and programs for the education
and facilitation of taxpayers, stakeholders and employees, etc., in order to develop the
Board into a modern efficient authority; (1) The Board shall exercise powers and perform
5. To adopt modern effective tax administration methods, information technology systems
and policies in order to consolidate assessments; improve processes, organize registration
of tax payers, widen the tax base, and make departmental remedies more;
6. To improve the productivity through a comprehensive and effective human resource
strategy;
7. To identify and select through Internal Job Posting process the employees for designated
jobs;
8. To grant additional allowances or any other incentives and rewards to the employees and
members of the Board;
9. To take appropriate measures including internal controls to combat corruption within the
organizations;
10. To re-designate existing posts within its jurisdiction, prepare job description of any post
and create posts in accordance with the rules;
11. To direct or advise, where necessary, investigation or inquiry into suspected duty tax
evasion, tax and commercial fraud, money-laundering, financial crimes cases and to
coordinate with the relevant law enforcement agencies;
12. To introduce and maintain a system of accountability of performance, competence and
conduct of the employees.
13. To implement the provisions of all the fiscal laws for the time being in force and to
exercise all powers provided under the provisions of the fiscal laws and to take any
 action, make policy, issue rules or guidelines for the purpose to make the implementation
of the fiscal laws clearer, transparent, effective and convenient;
14. To implement international obligations pursuant to a treaty, resolution or any
international commitment;
15. To create a surplus pool of employees as and when required;
16. To make regulations, policies, programs, strategies in order to carry out the purposes of
this Act;
17. To engage any person or entity on contract basis to carry out assignments or for the
consultancy in accordance with the rules of the Federal Government;
18. To regulate and enter into any agreement, contract, understanding, with any international
organization or institution or donor agency or counterpart entity with approval of the
Federal Government;
19. To create field formations of Board for greater efficiency in implementation of fiscal
laws and refer to them with appropriate titles;
20. To set up mechanism and processes that facilitates removal of grievances and complaints
of the tax payers;
21. To carry out any other function, activity and acts, etc., as decided and determined by the
Board to its offices, organization and attached department;
22. To enable electronic communication in respect of all taxation matters such as e-filing, e-
payments, e-notice, e-notification, digital imaging, protocols or agreements as may be
prescribed; and
23. To perform any other functions entrusted from time to time by the Federal Government.

CORE FUNCTIONS
1. To supervise, monitor and plan working of the field formation for identifying new tax
payers.

2. Maintenance of Central Data Bank at FBR HQ.

3. Collection, processing, dissemination and monitoring of third party information regarding

financial transactions to identity potential tax payers.
4. Complaint handling to the extent of the working of field formations for broadening of tax
base.

5. Financial Investigation, where ever required in respect of potential taxpayers.

CHART OF FUNCTIONS
1. To identify the Withholding Agents;

2. To facilitate issuance of NTN/FTN to unregistered Withholding Agents in

respective Regional Tax Office through Pakistan Revenue Automation Limited;

3. 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);

4. To review and recommend suitable (automated) processes and filing structure

of withholding statements that is compatible with income tax environment;

5. 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.

6. To monitor the certificates of exemption from withholding taxes, issued by

concerned tax authorities, for their proper utilization by all concerned.

7. To adopt ways and means to educate and facilitate the prescribed persons
(Withholding agents)and other stakeholders in meeting their withholding tax
related obligations;

8. To collate information on withholding taxes withheld / collected and deposited

for various purposes, by identifying non-NTN holders for broadening of tax
base;

9. To perform any other work incidental or necessary to achieve the objectives of

the organization and discharge of above functions;

10. To perform such other functions as may be assigned by the Federal Board of
Revenue;

11. 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.

12. 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;

13. To control possible leakages of Withholding Taxes;

14. To investigate cases of non-deduction / short-deduction of Withholding
Taxes;

14. To enforce the prescribed statements in respect of taxes withheld and take
appropriate action under the law in the cases of defaulters;

15. To maintain proper record of Withholding Taxes and prescribed persons;

16. 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.

17. 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.