FTO Affirms Taxpayers’ Right To Access Assessment Records

The Federal Tax Ombudsman (FTO) has directed the Federal Board of Revenue (FBR) to ensure that taxpayers are granted access to records relating to their tax assessments, reaffirming the right of taxpayers to obtain documents connected with proceedings conducted by the tax authorities.

In a decision issued by Zafar-ul-Haq Hijazi, the FTO held that taxpayers are legally entitled to obtain copies of documents relating to their sales tax matters, including order sheets that document procedural developments in a case.

The ruling clarified that internal notes reflecting consultations, deliberations or exchange of opinions among officials within FBR field offices remain confidential and are not required to be disclosed. However, documents that directly relate to the taxpayer’s proceedings must be made available.

The order stated that internal record notes concerning consultative discussions or commentary exchanged within a field formation of the FBR are considered confidential and therefore cannot be shared with the complainant.

At the same time, the ruling concluded that the complainant possesses a fundamental right—supported by provisions of the Sales Tax Act, 1990 and constitutional guarantees—to obtain copies of sales tax documents, including order sheets detailing proceedings in cases involving the taxpayer.

The decision further explained that the legal scope of the term “document” includes assessment orders, statutory notices for hearings, replies submitted by taxpayers and entries recorded in order sheets reflecting hearings, adjournments, arguments advanced and references to relevant case law.

The matter was brought before the FTO by a foreign-based company that alleged tax authorities had failed to provide copies of statutory notices, order sheets and related documents connected with a sales tax assessment order. According to the complaint, the taxpayer’s authorised representative submitted a written request for these records on October 27, 2025, but no response was received from the relevant FBR field office.

FBR representatives argued that the complaint should not be entertained by the FTO because the underlying assessment matter was already pending before the Appellate Tribunal Inland Revenue (ATIR). The FTO rejected this position, stating that the complaint concerned only the non-provision of documents and did not involve examination of the merits of the tax assessment.

The ruling also referenced a precedent established by the Islamabad High Court in the case of Sprint Oil vs the FTO, in which the court directed the tax authorities to provide assessment-related documents to the petitioner within seven days.

In its final findings, the FTO concluded that the failure of the relevant tax office to provide the requested documents constituted maladministration under the Federal Tax Ombudsman Ordinance, 2000.

Accordingly, the FTO instructed the FBR to direct the concerned Commissioner Inland Revenue to supply the requested tax documents to the complainant within a period of 15 days.