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FBR implements faceless tax audit and assessment system from October 15

Profit by Pakistan Today • • 1 min read

FBR implements faceless tax audit and assessment system from October 15

Profit by Pakistan Today reported that the Federal Board of Revenue has introduced an electronic system for a defined group of audit and assessment cases, starting October 15, 2026. Two statutory orders, SRO 1828(I)/2026 and SRO 1825(I)/2026, activate the income tax and sales tax chapters that govern this system from that date. Within that setup, the National Faceless Centre handles files electronically, assigns separate officers to each function, and subjects key reports to quality reviews.

Income tax coverage applies only to cases designated under Section 122E of the Income Tax Ordinance, 2001, rather than every taxpayer automatically. The covered work includes audits under Sections 177 and 214C, proceedings under Section 111, assessments under Chapter X, and penalty and default surcharge matters under Sections 182 and 205. Each notice and order has to be produced by the computerised system and bear a Digital Identification Number, while taxpayers reply through their IRIS accounts.

Physical verification remains possible through the Field Operations Wing when authorised, and cases may move to another tax authority if they need physical records, repeated checks or special handling. Overall, the rules pair electronic communication and separate functions with an option for physical checks where required.

At a glance

  • Two SROs bring the income tax and sales tax chapters into force from October 15, 2026.
  • Income tax faceless handling covers only cases designated under Section 122E.
  • Taxpayers must reply electronically through their IRIS accounts.

Originally reported by Profit by Pakistan Today

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