KARACHI: A Federal Board of Revenue (FBR) competency assessment found that only 15 of 150 sales tax officers could independently issue legally sound orders, and it also identified weaknesses in income tax decision-making.
At the FBR chairman’s direction, the exercise tested Inland Revenue officers in Grade 17 and above. Officers had to examine cases, prepare notices and assessment orders, and identify legal errors in colleagues’ work.
According to the assessment findings, only 14 officers could decide income tax cases independently.
Average scores reached 26.4% in sales tax and 33.3% in income tax. No sales tax participant scored 60% or above, while four income tax participants reached that level. At the lower end, 47 sales tax officers and 16 income tax officers scored below 20%.
However, the assessment distinguished between drafting an order and issuing one independently. About half of the participants could prepare drafts, but senior officials had to scrutinise their work.
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Officers also struggled to review decisions prepared by others. Findings identified 21 sales tax officers and 28 income tax officers as capable of conducting legal scrutiny.
Weaknesses extended to commissioners and additional commissioners, whose responsibilities include overseeing the legal accuracy of tax decisions.
Among 56 senior sales tax officers assessed, four demonstrated effective scrutiny skills. In income tax, six of 53 commissioners and additional commissioners met that standard.
Pakistan Point’s account of the exercise described difficulties extending beyond spotting mistakes. Some officers could identify a legal error but could not explain the correct reasoning. Its report said the assessment recommended immediate training to improve officers’ professional capabilities.
