FBR Directed to Share Sales Tax Case Documents with Taxpayers

The Federal Tax Ombudsman has ruled that taxpayers have the legal right to obtain copies of sales tax assessment records, including documents related to hearings and proceedings in their cases.

In an order issued against the Federal Board of Revenue, FTO Zafar ul Haq Hijazi stated that registered taxpayers are entitled under the Sales Tax Act 1990 and constitutional provisions to access copies of sales tax documents related to their cases, including order sheets that record the details of hearings.

The ruling noted that FBR field offices routinely provide copies of assessment orders, notices and hearing records to registered persons. However, internal notes or consultations among tax officials within an FBR office remain confidential and are not required to be shared.

The ombudsman said that failure by tax authorities to provide relevant records to taxpayers amounts to maladministration under the FTO Ordinance 2000. Denying access to such documents, the order said, undermines transparency and prevents taxpayers from properly defending their cases or pursuing legal remedies.

The case involved a complainant who requested copies of order sheets documenting hearing dates and submitted records. The FTO ruled that these documents fall within the category of permissible records that must be provided to the concerned taxpayer upon request.

The order also rejected the tax department’s argument that the request was irrelevant because the assessment had been remanded by the Commissioner Inland Revenue Appeals. The ombudsman said earlier proceedings remain part of the case record and may influence the final outcome in fresh proceedings, making access to the documents necessary.