ISLAMABAD: The Federal Tax Ombudsman (FTO) has directed the Federal Board of Revenue (FBR) to provide taxpayers with copies of sales tax case documents, ruling that registered taxpayers have the legal right to access assessment records and documents related to hearings in their cases.
In a ruling issued against the FBR, Federal Tax Ombudsman Zafar ul Haq Hijazi stated that taxpayers are entitled under the Sales Tax Act, 1990 and constitutional provisions to obtain copies of relevant sales tax documents associated with their cases. These include order sheets that record details of hearings and proceedings conducted by tax authorities.
According to the decision, FBR field formations commonly provide copies of assessment orders, notices, and hearing records to registered persons. However, the order clarified that internal notes, opinions, or consultations exchanged among tax officials within an FBR office remain confidential and are not required to be shared with taxpayers.
The ombudsman further observed that refusing to provide such records to taxpayers constitutes maladministration under the FTO Ordinance, 2000. Denying access to relevant documents, the ruling noted, undermines transparency and prevents taxpayers from effectively defending their cases or pursuing legal remedies.
The complaint was filed by a taxpayer who requested copies of order sheets documenting hearing dates and records submitted during the proceedings. The FTO ruled that these documents fall within the category of permissible records that must be supplied to the concerned taxpayer upon request.
The order also rejected the tax department’s argument that the request was irrelevant because the assessment had already been remanded by the Commissioner Inland Revenue (Appeals).
The ombudsman held that earlier proceedings remain part of the official case record and may influence the final outcome in fresh proceedings, making access to such documents necessary for the taxpayer.
