About FBR

The Central Board of Revenue (FBR) was created on April 01, 1924 through enactment of the Central Board of Revenue Act, 1924. In 1944, a full-fledged Revenue Division was created under the Ministry of Finance. After independence, this arrangement continued up to 31st August 1960 when on the recommendations of the Administrative Re-organization Committee, FBR was made an attached department of the Ministry of Finance. In 1974, further changes were made to streamline the organization and its functions. Consequently, the post of Chairman FBR was created with the status of ex-officio Additional Secretary and Secretary Finance was relieved of his duties as ex-officio Chairman of the FBR.

In order to remove impediments in the exercise of administrative powers of a Secretary to the Government and effective formulation and implementation of fiscal policy measures, the status of FBR as a Revenue Division was restored under the Ministry of Finance on October 22, 1991. However, the Revenue Division was abolished in January 1995, and FBR reverted back to the pre-1991 position. The Revenue Division continues to exist since from December 01, 1998.
By the enactment of FBR Act 2007 in July 2007 the Central Board of Revenue has now become Federal Board of Revenue.

In the existing setup, the Chairman, FBR, being the executive head of the Board as well as Secretary of the Revenue Division has the responsibility for (i) formulation and administration of fiscal policies, (ii) levy and collection of federal taxes and (iii) quasi-judicial function of hearing of appeals. His responsibilities also involve interaction with the offices of the President, the Prime Minister, all economic Ministries as well as trade and industry.

The names of Secretaries/Ex-officio Chairmen, full time Chairmen Secretary, Revenue Division/Chairmen and Vice Chairman, who headed the FBR/ Revenue Division from August 14, 1947 onwards are given at the end of this chapter.

The Secretary, Revenue Division/ Chairman, FBR is assisted by the four Line Members (one each for Direct Taxes, Sales Tax and Federal Excise Duties, Customs and Exports), three Support Members (Legal, Tax Policy and Reforms, and Administration and Coordination); and five Functional Members (HRM, IMS, Audit, Facilitation and Taxpayers Education, and Fiscal Research and Statistics). The functional members have been inducted from the private sector as part of the restructuring of the FBR and its field formations. Besides Members, various Directors Generals are also within FBR fold.

Organizational Chart of the FBR / Revenue Division

Member (Direct Taxes) is responsible for formulation of policies of Direct Taxes supervision and collection of these taxes. In the headquarters, he is assisted by four Chiefs (BPS-20) and eight Secretaries (BPS-19).

In the field, Direct Taxes are administered through five Regional Commissioners of Income Tax. Two of them are based at Karachi and one each at Lahore, Multan and Islamabad. The Regional Commissioners supervise the Zonal Commissioners of Income Tax and Other Direct Taxes, who are directly responsible for collection and administration of Direct Taxes through Additional Commissioners (B‑19), Deputy Commissioners (BPS-18), Assistant Commissioners (BPS‑17), Income Tax Officers (BPS-16) and Special Officers.

Member (Sales Tax & Federal Excise) supervises the collection of Sales tax on domestic goods, services and imports. In the Board, he is assisted by three Chiefs (BPS-20) and five Secretaries, (BPS-19), three Joint Directors (Computer) (BPS-19) and one Cost Accountant (BPS-19).

Sales Tax on Imports is collected by nine Customs Collectorates and three composite Collectorates as agency function alongwith the Customs Duties.

Member (Customs) supervises the collection of Customs Duties by 12 Customs Collectorates in the country. In the Board, he is assisted by two Chiefs (BPS-20) and eight Secretaries (BPS-19) in the discharge of his duties.

Member (Exports) is responsible for implementation of Export Policy and its procedures. He is also responsible for the administration of manufacturing Bonds, Export Processing Zones and Special Industrial Zones. He also looks after the administration of duty drawback system, Input-Output Co-efficient Organization (IOCO) and Duty Suspension Audit Organization (DSAO). He oversees the export related issues of TEPI project. In the Board, he is assisted by one Chief (BPS-20) and two Secretaries (BPS-19).

Member (Tax Policy & Reforms) is the incharge of the FBR reforms policy. He maintains liaison with all the stake-holders and coordinates with other Members of FBR. In the Board, he is assisted by one Chief (BPS-20) and four Secretaries (BPS-19).

Member (Legal) is responsible for monitoring the quasi-judicial functions of Collectorates of Adjudication, Commissioners of Income Tax (Appeals) and Appellate Additional Commissioners of Income Tax, and for the administrative requirements of these functionaries. He also monitors the performance of Departmental Representatives appearing before the Appellate Tribunals of Indirect Taxes and assesses the quantum and quality of their work. He acts as the Appellate Authority in quasi-judicial matters of Indirect Taxes falling outside the jurisdiction of the Appellate Tribunals. He coordinates with the line Members in matters pertaining to changes in law. He is assisted by two Chiefs (BPS-20), five Secretaries (BPS-19) and one legal Advisor in the Board.

Member (Administration/Coordination) is responsible for the overall administration of Federal Board of Revenue, including appraisal, processing and monitoring of all development projects. He also deals with and coordinates the responses to Audit objections/paras and presentations made before the Public Accounts Committee. He is assisted by one Chief (BPS-20) and two Secretary (BPS-19) in the Board.

Member (Fiscal Research & Statistics) is responsible for preparation of revenue profiles of federal taxes, fiscal research and analysis of revenue impacts, revenue projection and policy recommendations. He is the incharge of publication of FBR Quarterly Review. He also prepares different options available and make recommendations to the Chairman, FBR and other wings of the FBR for maximization of revenue generation and effective tax administration. He is also incharge of the DR&S. The Member (FR&S) is assisted by two Secretaries and two Second Secretaries in the Board, and besides, the Director (R&S) alongwith two Joint Directors in the DR&S.

Member (Human Resource Management) is responsible to review and initiate proposals for introducing fundamental reforms/measures for improving the overall human resource management system, policies, practices and organizational issues of the Federal Board of Revenue and its field organizations. He is assisted by one Chief and three Secretaries. This position is currently vacant.

Member (Audit) is responsible to design and develop organizational structure/plan of overall audit of tax returns in various jurisdictions, including designing of integrated audit procedures and standard systems. For this purpose, he is to review the existing assessment, audit and appraisement procedures of Direct and Indirect Taxes. In the Board, he is assisted by one Chief, three Secretaries (BPS-19) and two D.Gs of Inspection and Audit one each at Islamabad and Karachi respectively.

Member (Information Management System) is responsible for development of system specifications for future FBR needs, technology architecture design of FBR and its field formations in consultation with appointed consultants. This includes development of a strategy for coordination and application of software based on re-engineering of the system. He guides and advises the persons/teams dealing with re-engineering of business processes. He is assisted by one Chief Coordinator, Income Tax. In Board, he is also assisted by one Second Secretary.  Pakistan Revenue Automation (Private) Limited (PRAL), is under Member (IMS).

Member (Facilitation & Taxpayer Education) is responsible for development of strategy for education of taxpayers through publications news letters, media, seminars, workshops & educational / professional institutions and facilitation of taxpayers by simplifying the laws, rules and business processes and providing one window operation through service centers and telephone help-lines in a taxpayer friendly environment for greater taxpayer satisfaction. He is assisted by one Chief and three Secretaries.

Controller General (Valuation) is responsible for over viewing the implementation of article VII of the WTO agreement on trade and tariff, 1994 which is known as the GATT Valuation Code. He is assisted by one Controller of Customs Valuation (BPS-20) at Karachi and one Additional Controller of Customs Valuation (BPS-19) at Lahore.

Director General (Inspection and Audit) Direct Taxes based at Islamabad operates directly under the Secretary, Revenue Division. He carries out inspections, audits and investigations of taxes/offices involving evasion of taxes and malpractices by the functionaries of the Income Tax Department. He submits recommendations to the Board regarding tax policy, tax administration and tax operations. The Director General is assisted by three Regional Directors (BPS-20), each posted at Karachi, Lahore and Islamabad.

Director General (Inspection and Audit) Indirect Taxes based at Karachi carries out inspection and audit of the Indirect Taxes. The Director General is assisted by four Directors (BPS-20), two at Karachi and one each at Lahore and Islamabad.

Director General (Training and Research), Direct Taxes based at Lahore (with regional offices at Karachi and Islamabad) is responsible for imparting training to the freshly recruited officers in the Income Tax Department. He is also responsible for imparting in-service training to the incumbent officers / officials through refresher courses, workshops and seminars.

Director General (Training and Research) Indirect Taxes, based at Karachi with offices at Islamabad, Lahore and Karachi is responsible for imparting training to the personnel of Customs, Federal Excise and Sales Tax Departments, respectively.

Director General (Intelligence and Investigation) Customs and Excise based at Islamabad collects, processes, disseminates information and enforces prevention of tax evasion. He also enforces measures to prevent smuggling of contrabands, including drugs. The Director General is assisted by three Directors (BPS-20), one each stationed at Karachi, Lahore and Islamabad.

Director General (Large Taxpayers Unit, Karachi/Lahore) LTUs were established with the objectives to reduce contact between the taxpayers and Collectors by providing friendly and better model office environment, integration of Income and Sales Tax, structuring of tax administration on functional line and focus on all the affairs of the large taxpayers.

Directorate of Research and Statistics assists the Board in fiscal policy analysis, compilation of federal tax receipts, statistical data on national level and reconciliation of revenue receipts with the AGPR and SBP. The Director (R&S) represents FBR in meetings of Fiscal Monitoring Committee of the Finance Division and National Accounts Committee of the Statistics Division pertaining to revenue statistics. The Directorate compiles and publishes the annual FBR Year Book. The DR&S perform its function under the supervision of Member (FR&S).

The names of the Chairmen/Secretaries from 14.08.1947 onwards are as under :-

Finance Secretaries/Ex-Officio Chairmen, FBR

Chairman, FBR

Secretary Revenue Division/Chairmen, FBR

Chairmen, FBR

Secretary Revenue Division/Chairmen, FBR

Postal Address

Telephone Numbers