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Federal Board of Revenue Rules, 2007, as published 2007

This is the Federal Board of Revenue Rules, 2007, as published by the Federal Board of Revenue in 2007. It runs to 3 pages and contains 3 sections.

Transcribed from page images. This document had no text layer, so its 3 pages were read and transcribed from the scanned images. Check figures, dates and tables against the official PDF before relying on them.

What this document is

The Federal Board of Revenue publishes this document in its Rules (general) collection. It is reproduced here as printed in the source file, without later amendments folded in.

The source file states no date, so the year above is when the Federal Board of Revenue published the file. Treat it as approximate.

The shape of this document

The operative text holds roughly 516 words across 3 sections.

The source file
File name The Federal Board of Revenue Rules, 2007.pdf
Pages 3
Size 0.78 MB
Text extraction Transcribed from page images
Extraction confidence medium
Position in this collection 1 of 12

SHA-256 of the source PDF:

43552a846169de8126ca78d0ab2fcb9dc68091a89227486a30af62fcbbbc3725

Checking that value against the file you download confirms it is the same document these figures came from.

A note on these figures

Counts here are produced by software reading the PDF, not compiled by hand. The same method is applied to every document, which makes comparisons between versions meaningful, but a section with unusual formatting can be missed. Treat them as close measurements and the official document as the authority.

This is information, not legal or tax advice. Qanoon Digest is independent and not affiliated with the Federal Board of Revenue or the Government of Pakistan.

The full text of this document

All 3 sections as they appear in this document, reproduced from the source PDF. Amendment footnotes follow at the end.

1. Short title and commencement

(1) These rules may be called the Federal Board of Revenue Rules, 2007.

(2) They shall come into force at once.

2. Definitions

In these rules, unless there is anything repugnant in the subject or context,-

(a) `Act’ means the Federal Board of Revenue Act, 2007;

[980(07)/Ex. Gaz.] Price : Rs. 03.00

(b) “member” includes-

(i) ‘line members’ such as member (direct taxes), member (sales tax and federal excise), or any other re-designated member with any other name or nomenclature, member (customs),

(ii) functional and support members, such as member (fiscal research and statistics), member (human resource management), member (audit); member (administration), member (legal), member (tax policy and reforms), member (information management systems), and member (facilitation and tax payers’ education); and as a result of reforms, adjustment in strength of members and with any other designation or nomenclature; and

(c) `Secretary’ means the Secretary of the Board appointed under sub-section (5) of section 3 of the Act.

  1. Powers, functions and business of the Board. (1) The Board may under section 8 of the Act, delegate its powers and functions to the Chairman or the line member, functional member and support member who shall transact such business, and exercise such powers and functions singly as Board, as may be allocated to him.

(2) The Chairman may, under sub-rule (1), distribute the powers and functions, and the business of the Board amongst its members as he may deem fit.

(3) Until the powers, functions and business of the Board are delegated or distributed under this rule, any power exercised, function performed and business transacted by the Chairman or a member shall be deemed to have been allocated to him thereunder.

(4) Any power, function or business of the Board so exercised or transacted by the Chairman or any member under sub-rule (3) shall be ratified by the Board provided that the powers so exercised, functions performed and business transacted fall under section 4 of the Act.

(5) Any power, function or business of the Board not so delegated or distributed under this rule may be transacted by the Board, till further delegation or distribution of such powers and functions.

  1. The orders and decisions of the Board and members exercising powers and performing functions shall be notified under the signature of the Secretary or member.

  2. Every order made or act done in accordance with such rules shall be the order or act, as the case may be, of the Federal Board of Revenue, under the approval of the Federal Government.

6. Rescission

The Central Board of Revenue Rules, 1967, are hereby rescinded.

[No. F. 112319-M(L) FBR/07].

M. ABDULLAH YUSUF, Secretary General

PRINTED BY THE MANAGER, PRINTING CORPORATION OF PAKISTAN PRESS, ISLAMABAD. PUBLISHED BY THE DEPUTY CONTROLLER, STATIONERY AND FORMS, UNIVERSITY ROAD, KARACHI

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