FINDINGS

DR. ASIF MAHMOOD JAH, FEDERAL TAX OMBUDSMAN.----The above mentioned complaint was filed in terms of section 10(1) of the Federal Tax Ombudsman Ordinance, 2000 (FTO Ordinance) against a systemic failure of the department (Deptt). The Complainant has alleged that FBR's operational softwares have been allowed to supersede the dictates of law.2. As contents of the instant complaint are identical with C.NO. 668/ISB/2022, reflecting the same allegations, which were already referred to the Secretary, Revenue Division for comments, in terms of Section 10(4) of the FTO Ordinance read with Section 9(1) of the Federal Ombudsmen Institutional Reforms Act, 2013. Federal Board Revenue was confronted on the following specific allegations contained in the instant complaint:i.        "In terms of Section 9 of the Act read with Rules 19 to 22 of the Sales Tax Rules, 2006 [the Rules], sale tax invoice issued by the registered person can be modified because of cancellati...