ISLAMABAD: The Federal Board of Revenue (FBR) has empowered the Faceless Assessment Unit (FAU) to conduct the function of issuing “best judgment tax assessments” or “amendment of assessments” against the taxpayers under the relevant provisions of the Income Tax Ordinance, 2001.
The FBR has issued a detailed procedure of functions and assessments to be made by the FAU.
According to an SRO.1905(I)/2026 issued by the FBR on Tuesday, the FAU shall perform the functions and procedures of best judgment assessment under section 121, amendment or further amendment of assessment under section 122 on the basis of audit or definite information, provisional assessment under section 123, orders giving effect to appellate orders under sections 124 already 124A, rectification of mistakes apparent from therecord under section 221 in respect of any order passed by the Assessment Unit, any proceeding incidental or ancillary to a proceeding referred afore including the issue of notices under section 176, the obtaining of informationand evidence, and the imposition of penalty or default surcharge arising fromthe proceeding.
Where a case or record is made available to an assessment unit through automated allocation the unit officer shall examine the record, order under section11, and audit report, as the case may be, in accordance with the law and facts of the case.
The unit officer shall issue notice to the taxpayer under relevant provisions of the Ordinance to provide him opportunity of beingheard; andthe taxpayer shall submit all replies, documents, and evidencethrough the designated account on IRIS in accordance with rule239.
In the course of the proceedings, the Unit Officer may seek technical assistance, including valuation, forensic orsectoral expertise, from a unit or panel constituted for thatpurpose.
The Unit Officer may request physical verification in accordance with rule 241 andconduct an e-hearing under section 2278.
The taxpayer may be heard through an e-hearing under section
227E.Where, in respect of any proceedings under these rules, an income tax authority is succeeded by another, the succeeding authority may continue the proceedings from the stage it was left by that authority’ s predecessor, the FBR added.
Copyright Business Recorder, 2026