ISLAMABAD: Federal Tax Ombudsman (FTO) Zafar Hijazi has granted relief to a woman taxpayer who remained unable to obtain lawful tax registration after her CNIC was fraudulently used to secure a National Tax Number (NTN).
The FTO directed the Federal Board of Revenue (FBR) to finalise her lawful tax registration within 30 days and remove the procedural and system-related obstacles preventing her from filing income tax returns and complying with tax laws.
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The case involved a woman whose CNIC had been misused, without her knowledge or consent, to obtain a fraudulent NTN. Although FBR subsequently cancelled the fraudulent registration and acknowledged that she was a victim of identity misuse, she remained trapped in the tax registration system and was unable to obtain a valid NTN in her own name.
The FTO observed that administrative justice is not achieved merely by disposing of a complaint on technical grounds. Where continuing maladministration deprives a citizen of a lawful right, the grievance must be fully and effectively resolved.
While maintaining that the challenge relating to the cancellation of the fraudulent NTN was barred by limitation, the FTO held that the woman’s continuing inability to secure lawful tax registration constituted an ongoing instance of maladministration requiring immediate intervention.
The review petition was therefore partly allowed, and the earlier order was modified to provide meaningful and practical relief to the complainant.
The FTO directed FBR to complete her lawful registration within the prescribed period and eliminate avoidable system constraints that were preventing her from fulfilling her tax obligations. In case any legal impediment remains, FBR must communicate it to the complainant through a reasoned speaking order.
FBR has also been directed to submit a compliance report to the Federal Tax Ombudsman within the prescribed period.
Taking notice of the growing number of cases involving the fraudulent use of CNICs for obtaining tax registrations, the Federal Tax Ombudsman recommended that FBR formulate a comprehensive Standard Operating Procedure for the prompt restoration or issuance of lawful tax registrations after proper verification.
The proposed SOP is intended to ensure that innocent taxpayers, including women whose identities are misused, are not subjected to prolonged hardship because of fraudulent registrations or deficiencies in FBR’s systems and procedures.
The order also explains the scope of review jurisdiction exercised by the FTO Secretariat. It clarifies that review cannot be used as a substitute for an appeal, but may be exercised where an earlier order, despite being legally sustainable, leaves a genuine grievance or continuing maladministration unresolved.
The FTO observed that the effectiveness of the institution should not be measured merely by the number of complaints disposed of, but by whether maladministration is actually eliminated and citizens receive meaningful and practical relief.
The decision reflects the FTO’s commitment to protecting women taxpayers and other citizens from identity fraud, administrative injustice and unnecessary procedural barriers within the tax system.
Copyright Business Recorder, 2026