FTO orders FBR to provide taxpayers access to assessment records

The Federal Tax Ombudsman (FTO) has directed the Federal Board of Revenue (FBR) to provide taxpayers with access to assessment-related records, affirming their right to obtain documents linked to tax proceedings.

In a ruling issued by FTO Zafar-ul-Haq Hijazi, the office held that taxpayers are entitled to copies of documents related to their sales tax cases, including order sheets that record details of proceedings.

The order clarified that while internal notes reflecting consultations or exchanges of opinion within FBR field offices remain confidential, documents directly related to the taxpayer’s case must be provided.

“However, order sheet record of internal noting about the consultative process or exchange of opinions, comments within a Field Office of FBR are of course of confidential nature and cannot be provided to the complainant,” the ruling stated.

“Conclusively, the complainant has fundamental right duly supported by the Sales Tax Act, 1990 and constitutional provisions of Pakistan to obtain copies of sales tax documents inclusive of order sheets pertaining to details of proceedings of the case with which the complainant remained engaged with the department.”

The ruling explained that the legal definition of “document” includes assessment orders, hearing notices, replies submitted by the taxpayer and order sheet entries documenting hearings, adjournments, arguments presented and relevant case laws.

The case was brought before the FTO by a foreign-based company after tax authorities allegedly failed to provide copies of statutory notices, order sheets and related documents linked to an assessment order. According to the complaint, the taxpayer’s authorised representative had submitted a written request on October 27, 2025 but received no response from the relevant FBR field office.

FBR officials argued that the matter could not be examined by the FTO because the case was already pending before the Appellate Tribunal Inland Revenue (ATIR). The FTO rejected this objection, stating that the complaint related only to the non-provision of documents and did not involve the merits of the tax assessment.

The ruling also referred to a precedent set by the Islamabad High Court in the case of “Sprint Oil vs the FTO,” where the court directed that assessment-related documents be provided to the petitioner within seven days.

In its findings, the FTO concluded that the failure to provide the requested documents constituted maladministration under the Federal Tax Ombudsman Ordinance, 2000.

The FTO directed the FBR to instruct the concerned Commissioner Inland Revenue to provide the relevant tax documents to the complainant within 15 days.