ISLAMABAD: Tax experts have raised a question before the Federal Board of Revenue (FBR) to explain in detail the parameters and methodology (algorithm) to be used for allocation of a case for faceless audit under the new audit policy of faceless regime from July 1, 2026.
According to a notification by the FBR on faceless audit, the “allocation algorithm” means an algorithm designed by the Board under sub-section (I)ol section 2098 or sub-section (3) of section 227D. for assigning a case. function or jurisdiction to an authority or unit of the Center.
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The new notification said that a case shall be assigned to the Center where the taxpayer, class of taxpayers, income, class of incomes, case or class of cases has been assigned to the Center by the Brard under sub-section (2) of section 122E. (2) The allocation algorithm shall, at the time of assignment or thereafter be used by the Board to allocate the audit function, the assessment function and the quality control function in the case to separate officers or units, and no officer shall perform more than one of those functions in respect of the same case for the same tax year.
The identity of the officer or unit to which a function has been allocated shall remain recorded in the electronic system of FBR but shall not be disclosed as provided under sub-section (5) of section 209B, the FBR added.
Copyright Business Recorder, 2026
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