FBR unveils FAU’s functions and assessments

The Federal Board of Revenue has assigned its Faceless Assessment Unit authority to issue best-judgment tax assessments and amend existing assessments, Business Recorder reported on October 27. The FBR set out the unit’s responsibilities in SRO.1905(I)/2026, issued on Tuesday under the Income Tax Ordinance, 2001.

The FAU can also make provisional assessments, give effect to appellate decisions, correct apparent record errors and pursue related proceedings, including notices, evidence gathering and penalties or default surcharges. Officers must review allocated files against the law and case facts, notify taxpayers and receive their replies and supporting material through IRIS; they can also seek specialist help, arrange physical verification or hold an e-hearing. A successor authority may continue a case from the point reached by its predecessor.