1. Introduce FBR its Structure and Functions.

FBR
The Central Board of Revenue (CBR) was established on April 1, 1924, when the Central Board
of Revenue Act of 1924 was passed. The Ministry of Finance established a full-fledged Revenue
Division in 1944. Following independence, this system lasted until August 31, 1960, when the
Administrative Reorganization Committee recommended that FBR be established an affiliated
department of the Ministry of Finance. Further adjustments were made in 1974 to streamline the
organization's functions. As a result, the job of Chairman FBR was formed with the status of ex-
officio Additional Secretary, and the ex-officio Chairman of the FBR, Secretary Finance, was
relieved of his duties.

Structure of FBR
Federal Board of Revenue Member Inland Revenue (IR) North and FBR Member IR-South are
directly working under the supervision of Senior Member Inland Revenue (Policy) as per new
FBR's organizational structure. FBR's organizational structure at the headquarters has specified
the chain of command to clearly define reporting system at the level of the FBR.

Under the chart, Senior Member Inland Revenue (Policy) is senior most member and above the
FBR Member IR North and FBR Member IR-South. Both these members are under the Senior
Member Inland Revenue (Policy) for reporting to the FBR Chairman. At present, FBR Member
IR-North (Grade-21) has been given additional charge of FBR Member IR-South. Technically,
post of FBR Member IR South is vacant. As far as reporting to FBR Chairman is concerned,
FBR Member IR North and FBR Member South have to report through Senior Member Inland
Revenue (Policy), sources said.

The FBR's organizational structure revealed that FBR Members are divided into three categories
i.e. Line Members, Support Members and Functional Members. All these three categories of
Members are under Secretary Revenue Division/FBR Chairman. Line Members are divided into
categories of FBR Member Customs and FBR Senior Member Inland Revenue Policy. FBR
Member IR North and FBR Member IR-South are under the FBR Senior Member Inland
Revenue Policy.

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The FBR's organizational structure further showed that the support members cover FBR Member
Human Resource Management (HRM), FBR Member Legal and FBR Member Admn. The
functional Members of the FBR included FBR Member Strategic Planning and Statistics, FBR
Member Taxpayer's Audit, FBR Member Facilitation and Taxpayer Education, FBR Member
Training, FBR Member Enforcement and FBR Member Accounting. Various Director Generals
positions are also part of the FBR's top management team, sources added.

Functions of FBR
1. Grant of approval for filing of appeals/references before High Courts and CPLAs before
the Supreme Court
2. Coordinate with field offices to ensure representation, filing of para-wise comments, and
pursuing litigation in various courts.
3. Coordinate 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.
4. Coordinate with Law Division and Attorney General of Pakistan.
5. Matters relating to placement of advocates on panel of FBR, appointment of
advocates/ASCs and AORs, monitoring of performance of panel advocates/legal advisors
and their professional fee and special fee.
6. Maintain and update list of pending cases before the Supreme Court and High Courts
through Appeal Management Processing System and Litigation Management System.
7. Monitor performance of Task Forces constituted for the purpose of liquidation of
subjudice cases before the Supreme Court and High Courts.
8. Monitor performance of CsIR (A) and Collectors (A) and rationalize their work load.
9. Circulate important judgments of courts to the field offices and place the same on web.
10. Exercise powers and perform functions of the Board under the provisions of Sales Tax
Act 1990, Income Tax Ordinance 2001 and Federal Excise Act 2005. As delegated by the
Board.
11. Perform any other duty or task assigned by the Chairman, FBR.

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 2. Introduce Appellate Tribunal its Function and Structure.

Appellate tribunal
“Appellate Tribunal” means the Appellate Tribunal Inland Revenue established under section
130 of the Income Tax Ordinance, 2001

The Appellate Tribunal is the last and last fact-finding body, which means that the income tax
processes conclude when the Appellate Tribunal issues its judgment. The only exception to this
rule is a referral to the High Court on a legal issue, followed by a referral to the Supreme Court
of Pakistan if necessary.

No person shall be appointed as a judicial member of an Appellate Tribunal Inland Revenue

unless he possesses one of the following qualifications:

(a) He is or has been a High Court Judge;

(b) He is or has been a District Judge; or

(c) He is or has been a High Court advocate with a standing of not less than ten years

Structure of Appellate Tribunal

Any person including an officer of 10[Inland Revenue] (not below the rank of an Additional
Commissioner, aggrieved by any order passed by

(a) The Commissioner Inland Revenue Appeals under section 45B,

(b) The Commissioner Inland Revenue through adjudication or under any of the provisions of
this Act or rules made thereunder,

(c) The Board under section 45A, may, within sixty days of the receipt of such decision or order,
prefer appeal to the Appellate Tribunal.

The Appellate Tribunal may admit, hear and dispose of the appeal as per procedure laid down in
sections 4 of the Income tax Ordinance, 2001 and rules made there under. All appeals and
proceedings under this Act pending before the customs, Excise and Sales Tax Appellate Tribunal
Constituted under section 194 of the customs Act 1969 shall stand transferred to the Appellate
Tribunal constituted under section 130 of the Income Tax Ordinance 2001 with effect from 28th
Day of October, 2009

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1. Prescribed form of memorandum and grounds of appeal in quintuplicate (five copies), three
copies for the Appellate Tribunal, one copy for the Commissioner and one copy for the
appellant’s own records.
2. Prescribed fee: for an appeal to Appellate Tribunal is Rs. 2,000. An appeal without payment
of the prescribed appeal fee is neither acceptable nor maintainable.
3. Time limit for filling an appeal before the Appellate Tribunal is sixty (60) days from the date
of receipt of decision of the Commissioner (Appeals).
4. Two copies of the decision of the Commissioner (Appeals).
5. Two copies of the assessment, amended assessment or other order, as the case may be, one of
which should be an attested copy.
6. Certificate that a copy of the memorandum and grounds of appeal has been forwarded to the
Commissioner.

Functions of Appellate Tribunal

1. The Appellate Authority is empowered to entertain new ground of appeal not taken
earlier by the appellant.
2. For this, an application may be prepared seeking permission of the Appellate Authority to
raise the additional ground of appeal and filed before the hearing of appeal.
3. If the Appellate Authority is satisfied that the additional ground of appeal is very much
related to the case and omission of not taking the ground earlier was not wilful or
unreasonable, he may accept the additional ground of appeal.
4. A legal issue can be raised at any stage before the hearing of appeal is concluded.
5. The Appellate Authority is authorized to admit any documentary material or evidence
which was not produced before the Commissioner only where the Appellate Authority is
satisfied that the appellant was prevented by sufficient cause from producing such
material or evidence in the earlier proceedings.
6. The Appellate Authority is also empowered to enhance the amount of assessment or
reduce the refund, after giving a notice to the appellant of being heard.

End