ISLAMABAD: The Federal Board of Revenue (FBR) has issued a fresh directive to all its field formations, ordering them to provide taxpayers with all relevant documents and evidence used in sales tax cases. This decision addresses growing concerns over procedural unfairness, where taxpayers often face legal proceedings without having access to the full record of allegations against them.
Under the new instructions, Inland Revenue officers must share the “Order-in-Original” along with all supporting documents, audit reports, and show-cause notices that form the basis of a tax demand. The FBR management clarified that withholding such information would violate the fundamental right to a fair trial and slow down the judicial process at appellate forums.
Tax experts believe this step will significantly reduce the number of frivolous litigations. Previously, many taxpayers had to approach the High Courts or the Federal Tax Ombudsman just to obtain copies of their own case files. By making the process transparent at the initial stage, the FBR expects to improve the quality of adjudication and increase the trust of the business community.
Furthermore, the FBR has warned departmental representatives that any deliberate delay in providing these documents will lead to disciplinary action. This reform aligns with the government’s broader “Transformation Plan” to digitize tax records and increase the FBR’s accountability to the public.