An important development on taxpayers’ procedural rights has emerged after the President reportedly dismissed the FBR’s representation against an order of the Federal Tax Ombudsman (FTO) requiring the tax authorities to provide an aggrieved taxpayer with complete copies of the relevant tax record.
The dispute arose when a non-resident taxpayer sought copies of notices, order sheets and assessment-related documents for Tax Year 2020. The FTO held that access to such material was a fundamental right under the applicable law read with Article 19-A of the Constitution, and directed the department to provide the documents within fifteen days. The FBR challenged that direction, but the Presidential order maintained the FTO’s decision.
The significance goes beyond one individual case. Effective representation in tax proceedings requires a taxpayer to know what notices were issued, what proceedings took place and what material forms part of the departmental record. The development therefore strengthens the principle that tax assessment proceedings must be transparent and taxpayers must have meaningful access to the record being used in their cases.