ISLAMABAD: The Federal Board of Revenue (FBR) has notified the jurisdiction, powers and functions of the Chief Commissioner Inland Revenue (CCIR) and Commissioners Inland Revenue of the newly redesignated Corporate Tax Office (CTO)-II Karachi, following the restructuring of its Inland Revenue field formations.
The notification, issued on July 16, 2026, follows the FBR’s decision to redesignate the Medium Tax Office (MTO) Karachi as Corporate Tax Office-II (CTO-II) Karachi as part of a broader administrative reorganisation.
Consequently, the office of the Chief Commissioner Inland Revenue, MTO Karachi, has also been redesignated as the Chief Commissioner Inland Revenue, Corporate Tax Office-II Karachi.
Jurisdiction notified under tax laws
The notification has been issued under the powers conferred by the Income Tax Ordinance, 2001, the Sales Tax Act, 1990, the Federal Excise Act, 2005, and other applicable fiscal laws.
It also partially amends earlier jurisdiction notifications issued between 2020 and 2026 to align them with the revised organisational structure.
Under the new framework, the Chief Commissioner Inland Revenue, CTO-II Karachi, will exercise powers and perform functions relating to income tax, sales tax, federal excise, workers’ welfare fund, capital value tax and other applicable tax laws.
The Chief Commissioner will also be responsible for administrative oversight and coordination with the FBR headquarters.
Six Commissioners assigned specific jurisdictions
The FBR has assigned jurisdiction to five Commissioners Inland Revenue (Zones I to V) and a dedicated Commissioner Inland Revenue (Refund), defining their respective powers and taxpayer jurisdictions.
The various zones will oversee taxpayers operating in a broad range of industries and sectors, including:
• Textile, garments and carpets;
• Iron and steel, casting, melting and steel pipe manufacturing;
• Sugar and edible oil manufacturers;
• Mutual funds, leasing companies and trusts;
• Commercial banks, investment banks and insurance companies;
• Pakistan Stock Exchange members and brokerage houses;
• Money changers and foreign exchange dealers;
• Hotels and restaurants;
• Hospitals, diagnostic centres and educational institutions; and
• Contractors, architects, engineers, cooperative housing societies and Real Estate Investment Trusts (REITs).
Dedicated refund commissioner appointed
The notification also establishes a dedicated Commissioner Inland Revenue (Refund) for CTO-II Karachi.
The Refund Commissioner has been authorised to exercise powers relating to income tax, sales tax and federal excise refunds, including conducting pre- and post-refund audits, assessments, recovery proceedings and other functions for taxpayers falling within the jurisdiction of CTO-II Karachi.
Immediate implementation ordered
The FBR said the notification has taken immediate effect and directed the Pakistan Revenue Automation Limited (PRAL) and relevant FBR departments to update the electronic portal, taxpayer databases and the official website to reflect the revised organisational structure.
The latest notification forms part of the FBR’s wider administrative reforms aimed at strengthening tax administration, improving taxpayer management and enhancing the operational efficiency of its Inland Revenue field formations.
