The core function of Federal Tax Ombudsman revolves around:
"Disposal of complaints of tax maladministration promptly, justly, fairly, independently investigated, and to rectify any injustice done to a taxpayer by actions of the tax employees of Federal Board of Revenue (FBR)/Revenue Division, Government of Pakistan."

The office of Federal Tax Ombudsman is mandated to investigate, diagnose, redress and rectify maladministration of tax functionaries in the following manner:

  • On complaint by an aggrieved person
  • On reference from the President ,Senate National Assembly ,Supreme Court and High Court
  • Own-motion action
  • Inspections of offices ,where Persistent maladministration is reported
  • Special research studies
  • Recommendations to FBR on suggestions of Advisory Committees

Eliminating Tax maladministration and helping tax payers receive the highest level of service and respect.

Redressing tax payers’ grievances through internal accountability for better tax administration.

  • Accessibility
  • Efficiency
  • Integrity
  • Objectivity
  • Transparency

We resolve complaints of the existing and prospective taxpayers and provide relief to the public by carrying out independent investigations about maladministration by functionaries administering the tax laws. We strive to put things right, share lessons learnt and help improve public tax services and systems. Our independent complaints handling service is free and open to everyone.
We aim to redress taxpayers’ grievances as fairly and quickly after examining the facts. If we identify any maladministration of the Revenue Division, we recommend to put things right. This can include recommending the agency to provide you relief sought, and to treat you fairly and in accordance with law.

Definition of maladministration has been provided in section 2(3) of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000 according to which "maladministration" includes:

  1.  a decision, process recommendation, act of omission or commission which;
  1. is contrary to law, rules or regulations or is a departure from established practice or procedure, unless it is bona fide and for valid reasons; is perverse, arbitrary or unreasonable, unjust, biased, oppressive, or discriminatory;
  2. is based on irrelevant grounds; or
  3. involves the exercise of powers, or the failure or refusal to do so, for corrupt or improper motives, such as bribery, jobbery, favouritism, nepotism, and administrative excesses;
  1. neglect, inattention, delay, incompetence, inefficiency and ineptitude, in the administration or discharge of duties and responsibilities;
  2. repeated notices, unnecessary attendance or prolonged hearings while deciding cases involving-
  1. assessment of income or wealth;
  2. determination of liability of tax or duty;
  3. classification or valuation of goods;
  4. settlement of claims of refund, rebate or duty drawback; or
  5. determination of fiscal and tax concessions or exemptions;
  1. willful errors in the determination of refunds, rebates or duty drawbacks;
  2. deliberate withholding or non-payment of refunds, rebates or duty drawbacks already determined by the competent authority;
  3. coercive methods of tax recovery in cases where default in payment of tax or duty is not apparent from record; and
  4. avoidance of disciplinary action against an officer or official whose order of assessment or valuation is held by a competent appellate authority to be vindictive, capricious, biased or patently illegal.

Cognizance can be taken by the FTO:

  1. In a complaint filed by any aggrieved person;

References received from:

  1. President of Pakistan;
  2. Supreme Court of Pakistan;
  3. High Courts;
  4. Senate;
  5. National Assembly; and
  6. Own Motion.

For quick and free resolution of taxpayers' grievances, the agency receives complaints in person, by mail (Link), through website (Link) or smart phone app (Link). Each complaint is assigned to experienced Advisors through an automated Complaints Management Information System (CMIS). After hearing both, the complainant and the FBR, recommendations are issued to rectify the maladministration and redress the grievances. All complaints are decided within the mandatory period of 60 days. To ensure implementation of these recommendations, compliance of the recommendations is monitored and necessary legal action is taken by the office of Federal Tax Ombudsman in case of non-implementation within the stipulated time. During the whole process office of the relevant Advisor FTO, keeps the complainant informed about the progress of the case.


We cannot help you if your complaint is about:

  • On complaint by an aggrieved person
  • On reference from the President ,Senate National Assembly ,Supreme Court and High Court
  • Own-motion action
  • Inspections of offices ,where Persistent maladministration is reported
  • Special research studies
  • Recommendations to FBR on suggestions of Advisory Committees

The complaint filing procedure is very simple. Complaint can be filed personally, through courier service, email, online and fax. Form "A" containing requisite details for processing of the complaint is available free of cost at the Head office, Regional offices and website ( Form "A" also contains the solemn affirmation of the complainant for the following:

  • That previously no complaint on the subject was filed;
  • That a Representation to a senior officer of the Revenue Division or any of its Collectorates/RTOs in respect of the allegations contained in the complaint was filed, but either or no reply thereto was given within a reasonable time or the application was unjustly turned down; or
  • No representation was filed
  • That the matter is not subjudice before any court of competent jurisdiction, tribunal, board or authority
  • Solemn affirmation does not require to be notarized

2. The jurisdiction of the Head office and Regional offices is specified in the Schedule of FTO Investigation and Disposal of Complaints Regulations, 2001. The FTO may direct that a complaint falling within the territorial jurisdiction of one Regional office, be investigated at any other Regional office, or the Head office.

3. The complainant is assisted in filing the complaint by the FTO staff, if such assistance is requested.

4. The place of jurisdiction for investigation is the place of residence of the complainant, in Pakistan

5. Complainant living abroad can also join the investigation through Skype/Zoom.