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ISLAMABAD: Federal Tax Ombudsman (FTO) has converted the punishment of disciplinary proceedings against the tax officials under the Efficiency and Discipline Rules 2020 to strict warning to those responsible for failure to timely submit comments in a case before the FTO.

The punishment to the tax officials have been modified by the FTO office on the request of the FBR.

On the behalf of the taxpayer, the case was pleaded by tax lawyer Waheed Shahzad Butt.

The review petition was filed by the FBR before the FTO in terms of section 14(8) of the Federal Tax Ombudsman Ordinance, 2000 (FTO Ordinance), read with Section 13(1) of the Federal Tax Ombudsman Institutional Reforms Act, 2013, against the recommendations of the FTO.

FTO had recommended FBR to initiate disciplinary proceedings under the Efficiency and Discipline Rules 2020 against the Officers responsible for

failure to submit parawise comments despite issuance of various notices and direct the Directorate of l&l-Customs and Directorate of l&l-IR to conduct a detailed investigation on the issues involved in the Complaint after providing proper opportunity of hearing to the Complainant and forward their recommendations to the FTO and FBR.

The Tax Department prayed to withdraw the FTO’s recommendation regarding holding inquiry and initiation of E&D proceedings against the officials that failed to submit parawise comments and attend the hearing.

FTO order stated that arguments of both sides heard and record perused. It is observed that the investigation as required in the case has already been initiated by the FBR and hopefully would be completed.

The core issue agitated by the FBR in the Review Petition is regarding disciplinary proceedings under the Efficiency and Discipline Rules 2020 against the Officers responsible for failure to submit parawise comments, requesting to the FTO to withdraw 6(i) of Recommendations dated 15.08.2024.

However, this contention of the FBR cannot be accepted on the ground that appropriate time was given to the FBR for submission of parawise comments.

By taking a lenient view, the recommendations of para 6(i) are modified as under:

FBR to issue strict warning to the Officers responsible for failure to submit para-wise comments and ask him/her to be careful in future, FTO order added.

Copyright Business Recorder, 2025

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