ISLAMABAD: The cases selected for sales tax audit by the Federal Board of Revenue (FBR) will now be conducted through the new faceless system.
According to a notification issued by the FBR, the Faceless Audit unit shall perform the following functions and procedure. namely:
(a) audit under section 25 of the Sales Tax Act including audit of a person selected under section 72B thereof.
(b)proceedings and orders under section 11E of the Act; and any proceeding incidental or ancillary to a proceeding referred to in clauses including the issue of notices and requisitions under section 25 of the Act, for obtaining of information and evidence, and the imposition of penalty and default surcharge arising from the proceeding.
Where a case selected for audit has been allocated to an Audit Unit, the Unit Officer shall proceed to conduct the audit in accordance with the provisions of section 25 of the Act.
The Unit Officer of the Audit Wing may, in the course of audit,
(a) issue further notices or requisitions for information or explanation under section 25 of the Act:
(b) obtain information from any other person required for the conduct of audit:
(c) request the chief commissioner to seek physical verification inaccordance with the sub-section(4) of section 30AA of the Act.
(d) request technical assistance, including valuation, forensic or sectoral expertise. from a unit or panel constituted for that purpose:
And (e) require a statement to be recorded through E-hearing.
After considering the explanation and the record of any E-hearing, the Unit Officer shall issue the audit report in accordance with section 25 of the Act containing the audit observations and findings and the reasons for rejecting any explanation furnished by the registered person.
Where proceedings under section 11E of the Act are required, the Unit Officer shall issue the notice and obtain the response of the registered person in accordance with the provisions of the said section 11E and record the findings for onward transmission to the Assessment Unit.
Upon issuance of the audit report, the audit function in the case shall stand completed and the record shall be made available to the officer or unit performing the assessment function through automated allocation, the FBR added.
Copyright Business Recorder, 2026
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