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- 3. Field Offices - Regional Tax Office DCIRs/ ACIRS Audit Enforcement Additional Commissioners Audit Enforcement Chief Comissioner Commissioner Commissioner
- 4. Field Offices – Intelligence & Investigation Directorate Deputy/Asstt. Directors Additional Directors Director
- 5. Field Offices –Directorate of Internal Audit Deputy/Asstt. Directors Additional Directors Director
- 6. Field Offices – Directorate of Training Deputy/Asstt. Directors Additional Directors Director General Director Director
- 7. One of the Divisions of Ministry of Finance – Revenue Division Federal Board of Revenue Act, 2007 Responsible for collection of ◦ Income Tax ◦ Customs Duty ◦ Sales Tax ◦ Federal Excise Duty ◦ Capital Value Tax ◦ WWF & WPF What is FBR
- 8. New Service group created in 2009 Domestic taxes ◦ Income Tax ◦ Sales Tax ◦ Federal Excise Duty ◦ Capital Value Tax ◦ WWF ◦ WPF What is IRS
- 9. General administration Appointment of Income Tax authorities Assignment of jurisdiction/powers to Income Tax authorities Subordinate legislation-framing of rules Issue orders, instructions & directions to employees Issuance of clarificatory Circulars/ letters Main functions of FBR
- 10. Appointed by FBR Head of an RTO Administrative control and functions (Posting and transfer of Officers and Staff within the RTO) Overall Supervision of performance of Commissioners in his jurisdiction Guidance to subordinate authorities Disposal of complaints and removal of grievances of Taxpayers Appointing authority of staff Chief Commissioner
- 11. Appointed by FBR To exercise powers within a specific area/ persons as per FBR orders Pivotal legal authority under the Ordinance Supervision of performance of Additional Commissioners, DCIRS & ACIRS Performance of judicial and administrative functions Delegation of authority Issuance of tax exemption certificates Commissioner
- 12. Additional Commissioner DCIR ACIR IRO IRAO Any other officer so designated by FBR Officers of IR
- 13. In-charge of a functional division ◦ Audit ◦ Enforcement ◦ Legal ◦ Taxpayer Facilitation ◦ Information Processing Audit & assessment in specific cases through delegation Amendment of assessment under S.122(5A) Supervisory officer of DCIRs/ACIRs Additional Commissioner
- 14. Delegated powers of Audit & Enforcement In charge of ultimate functional unit ◦ Audit ◦ Enforcement ◦ Legal ◦ Taxpayers facilitation ◦ Information processing Inspectors/Auditors assist the Officer DCIR, ACIR,IRO