President Asif Ali Zardari has rejected the Federal Board of Revenue’s (FBR) challenge against an order directing tax authorities to provide assessment records to a taxpayer.
The decision upholds the taxpayer’s right to obtain documents related to their own tax proceedings and strengthens transparency in the tax administration system.
FTO Orders FBR to Release Tax Records
The case involved a non-resident taxpayer who complained against the Tax Office in Islamabad for withholding important documents related to Tax Year 2020.
The taxpayer had sought copies of notices, order sheets and other records connected with the assessment proceedings.
In an order issued on February 19, 2026, the Federal Tax Ombudsman (FTO) ruled that the taxpayer was legally entitled to obtain the requested documents.
The FTO also referred to Article 19-A of the Constitution, which guarantees the right to access information in matters of public importance.
The Ombudsman directed the relevant tax authorities to provide the records to the taxpayer within 15 days.
FBR Challenges Ombudsman’s Decision
The FBR challenged the FTO’s ruling by filing a representation before the President.
After reviewing the matter, President Zardari rejected the FBR’s representation.
The President found no defect in the FTO’s decision and upheld the original order requiring the tax authorities to provide the requested records.
The ruling means the FBR remains bound to furnish the taxpayer with copies of the relevant assessment documents.
Decision Raises Transparency Concerns
Waheed Shahzad Butt, who represented the taxpayer, welcomed the President’s decision.
He said the ruling reinforced the principles of transparency and accountability in tax proceedings.
According to Butt, taxpayers should have access to records concerning their own cases so they can properly understand the proceedings and defend their legal position.
He also urged FBR field formations to comply with similar FTO directions without unnecessary delays.
Butt said withholding basic tax records could undermine taxpayers’ confidence in the country’s tax administration.
With the FBR’s representation dismissed, the requested records must now be provided to the taxpayer in accordance with the FTO’s order.
