Tax Book 2023

Income Tax Authorities Chapter- 19

Part II - For CA students module F and ICMAP

In this chapter

FBR stands for Federal Board of Revenue

FG stands for Federal Government

CIR stands for Commissioner Inland Revenue

OIR stands for Officer of Inland Revenue

1.1 Federal Board of Revenue:

 FBR means board established u/s 3 of the FBR Act, 2007 and it shall consist of not less than

seven members to be appointed by the FG.

 The Board shall exercise all the powers and functions as were exercisable by the FBR under

the FBR Act, 1924, and all other powers and functions conferred on it u/s 4.

 The FG may appoint the Chairman on such terms and conditions as it may determine.

 The Chairman may designate any member who shall act as an acting Chairman in his absence.

 The Chairman shall appoint the Secretary of the Board who shall act under his direction and

shall deal with all matters connected with the meetings of the Board.

 In case the appointment of the Chairman is delayed for any reason, the FG may appoint or

designate most senior member as acting Chairman.

 The Board shall meet at least once in two months but a special meeting of the Board may be

convened by the Chairman at any time or on the request of any member.

 The Board may constitute one or more committees to consist of members that are appointed by

the Board and they shall perform such functions as are entrusted to them by the Board.

 The FG may delegate any of its powers under this FBR Act, 2007 to the Chairman on such

terms and conditions as the FG may determine.

 All the income tax authorities except Board shall be subordinate to the Board

1.2 Powers and functions of the Board:

 The Board shall exercise powers and perform all such functions that include the following,

namely to:-

(a) implement the tax administration reforms;

FBR

Inland RevenueCommissioner

(Appeals)

Special auditpanel

Inspector Inland(e)

Revenue

(d)

Revenue

Superintendent(^ c)^ Auditor Inland

Inland Revenue

Inland Revenue(b)

Audit Officer

(a)

Officer Inland

Revenue

(3)

Other

Officers

(2)

Assistant

Commissioner

Inland Revenue

(1)

Deputy

Commissioner

Inland Revenue

Additional

Commissioner

Inland Revenue

Commission

er InlandRevenue

Chief

Commissioner

Inland Revenue

District Taxation (f)^

Officer

Assistant (g)^

Director Audit