No manual tax return forms: FBR faces criticism for its persistent failure
ISLAMABAD: The Federal Board of Revenue (FBR) has come under sharp criticism for its continued failure to provide manual income tax return forms for taxpayers earning less than one million rupees annually, a statutory entitlement under Rule 73(2DD) of the Income Tax Rules, 2002.
Tax lawyer Waheed Shahzad Butt, while speaking to this correspondent, strongly condemned the FBR’s inaction, stating that the non-availability of manual return forms represents a blatant violation of the law. Rule 73(2DD) clearly allows eligible taxpayers to file their income tax returns manually, yet the FBR has not facilitated this legal right in the ongoing tax year.
The FBR is obligated under the Income Tax Rules to provide manual return forms to qualifying taxpayers. Its failure to do so not only violates statutory provisions but also breaches the principles of natural justice,” said Butt.
By not ensuring accessibility to manual forms, the FBR is exposing low-income individuals to undue hardship, confusion, and potential penalties for non-compliance with tax obligations.
Butt also pointed out that this issue is not new and that previous orders of the Federal Tax Ombudsman (FTO) have already directed the FBR to ensure compliance with the rule. He emphasized that the FTO, under its powers granted by the FTO Ordinance, 2000, is fully authorized to intervene in such matters of maladministration.
In the context of continued non-compliance, the FTO has the authority to direct the FBR to comply with the law, extend filing deadlines, and order remedial actions such as capacity building within the FBR to ensure that statutory obligations are fulfilled,” Butt added.
This development raises serious questions about the FBR’s commitment to tax facilitation, especially for lower-income segments. Stakeholders are urging immediate intervention by the FTO to uphold taxpayers’ rights and ensure that lawful provisions are respected in both letter and spirit.
Copyright Business Recorder, 2025
Comments
Comments are closed for this article.