Federal Board of Revenue (FBR) has issued a clarification about a news item wherein it is alleged in the news story that FBR had directed all Commissioners (Appeals) to report to the heads of Regional and Large Tax Offices.
FBR has clarified that the news item reflects misunderstanding and out of context reference of Legal Wing’s letters dated 11th and 20th August, 2021.
While explaining the reason of writing the letters, FBR referred to the Video Link Conference of Commissioners Appeals held on 10th August, 2021, which was chaired by erstwhile Special Assistant to PM on Finance & Revenue Dr. Waqar Masood and the then Chairman FBR Asim Ahmad wherein it was directed that a quarterly review meeting may be conducted by Commissioners (Appeals) with the relevant Chief Commissioners of field offices to highlight legal and factual shortcomings of orders passed by the officers in field formations.
The said news report is based on incorrect appraisal of facts, as no such directions have been issued with the purpose to interfere in the judicial process of Commissioners (Appeals).
FBR has further clarified that the office of Commissioner (Appeals) is an independent judicial forum.
The instructions are of advisory nature and do not place Commissioners IR (Appeals) under the administrative control of Chief Commissioners or field formations.
The purpose of the instructions was to highlight legal and factual shortcomings of orders of the officers to help improve quality of assessment orders.