1. History

2. Institution of Ombudsman in Pakistan

3. Mandate/Empowerment of FTO

4. Legal Framework

5. Scope of FTO

6. Role of FTO

7. Jurisdiction of FTO

8. Who can lodge a complaint

9. Complaints which cannot be lodged

10. Merits of FTO's relief providing mechanism

11. Timeliness

12. How to file a complaint

13. Special Investigations

14. Regional FTO Offices

15. References

The Federal Tax Ombudsman (FTO) Pakistan ( وفاقی ٹیکس محتسب پاکستان ) is a Tax Ombudsman dealing complaints against Federal Tax Agencies . Provision of inexpensive and expeditious justice is a constitutional requirement under Article 37 of the constitution of Islamic Republic of Pakistan. The FTO Ordinance, 2000 ^[1] and Federal Ombudsman Institutional Reforms (FOIR) Act, 2013 ^[2] confer the FTO with vast powers including administrative and financial autonomy as envisaged in the concept of separation of judiciary from the executive (Constitution of Pakistan). {{Infobox government agency

History

The office of the Federal Tax Ombudsman (FTO) was established in the year 2000 ^[5] with the mandate to diagnose, investigate, redress and rectify any injustice done to existing and prospective taxpayers as result of maladministration by functionaries administering federal tax laws^[6].

Institution of Ombudsman in Pakistan

In Pakistan, the establishment of Ombudsman institution had been advocated in Article 276 of the Interim Constitution of 1972 which provided for the appointment of a Federal Ombudsman and Provincial Ombudsmen. The Constitution of 1973 provided for establishment of Federal Ombudsman, and the institution was eventually created through the Establishment of the Office of Wafaqi Mohtasib (Ombudsman) Order, 1983 (President’s Order No. 1 of 1983). It started functioning on 8th August 1983. Other Ombudsman institutions in Pakistan include Provincial Ombudsman offices in Khyber Pakhtunkhwa, Punjab, Baluchistan, Sindh and Azad Jammu and Kashmir, Federal Banking Ombudsman, Federal Insurance Ombudsman, Federal Tax Ombudsman, Federal Ombudsman for Protection of Women against Harassment at Workplace and Provincial Ombudsman for Protection of Women against Harassment at Workplace in Punjab and Sindh. All these ombudsmen institutions informally collaborate their activities with each other through Forum of Pakistan Ombudsmen (FPO). They also have affiliation with Asian Ombudsman Association ^[7] (AOA), International Ombudsman Institute ^[8] (IOI) and OIC Ombudsman Association.

Mandate/Empowerment of FTO

Mandate of FTO as given in the Federal Tax Ombudsman Ordinance, 2000 is:

Diagnose, investigate, redress, rectify any injustice done to a taxpayer through maladministration by functionaries administering tax laws, temporary Injunction; The FTO may stay operation of an impugned order or decision for a period up to sixty days. (Section-11 of the Federal Ombudsmen Institutional Reforms Act, 2013), findings/recommendations, contempt proceedings (equal to Supreme Court),

Powers of a Civil Court under Code of Civil Procedure, 1908 for the following: Summoning any person and examining him on oath, Enforcing attendance of any person, Compelling production of documents, Receiving evidence on affidavits, and Issuing commission for examination of witnesses.

Legal Framework

• The Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
• The Federal Ombudsmen Institutional Reforms Act,2013
• The Federal Tax Ombudsman Investigation and Disposal of Complaints Regulations, 2001^[9]

Scope of FTO

• Complaint by an aggrieved existing/prospective taxpayer
• Reference by Hon’ble President of Pakistan
• Reference by Supreme Court of Pakistan or High Courts
• Own Motion Notice

Role of FTO

• Accountability Mechanism for maladministration
• Support Mechanism for FBR/Revenue Division
• Promotion of good governance

Jurisdiction of FTO

FTO entertains complaints against the functionaries of FBR administering laws relating to:

• Income tax
• Sales tax
• Customs duties
• Federal excise duties

Who can lodge a complaint

Any person can file a complaint with the FTO if he feels aggrieved by any action or inaction of any functionary of the Revenue Division/ FBR or its field formations which involve injustice and maladministration as defined in Section 2(3) of the FTO Ordinance, 2000.

Complaints which cannot be lodged

• Are subjudice before a court or tribunal or authority on the date of receipt of complaint
• Relate to assessment of income, determination of liability of tax or duty, classification or valuation of goods, interpretation of law in respect of which legal remedies of appeal are available (unless clearly intermingled with maladministration)
• Complaint by tax employee concerning service matters
• Anonymous or pseudonymous complaints
• Time barred complaints being older than six months. However, time bar can be condoned by Hon’ble FTO, if he deems proper in the interest of justice.

Merits of FTO's relief providing mechanism

• Free of Cost.
• Fast (On the average complaints are decided in less than 2 months).
• Citizens friendly.
• Congenial and reformatory rather than adversarial.
• Simple, easily understandable and devoid of legal jargon.
• Aggrieved parties are not required to hire counsels for pleading their cases before the Tax Ombudsman.
• There is a stipulated timeframe for disposal of cases filed with FTO Offices. Hence, complainants are not subjected to suffer indefinitely as is the case of formal judicial system.
• The FBR or its lower offices against whom the order is passed by the FTO has only one appeal to the President of Pakistan, as against the opportunity of filing multiple appeals in the higher courts in formal judicial system.
• The Complainants do not fall prey to adjournments of hearings as the cases are decided promptly in a few hearings.

Timeliness

Complaint is to be made not later than six months from the day on which the person aggrieved first had the notice of the matter (Section 10(3) of the Ordinance).

Agency to submit written comments within fifteen days, extendable for further period of seven days, on a sufficient cause (Section 9(1) of FOIRA, 2013).

FTO to decide within a period of sixty days of the receipt of complaint (Section 11(1) of the Ordinance & Section 9(5) of FOIRA, 2013).

Revenue Division to inform about the action taken within specified time.

FTO has power to review within thirty days of the findings/orders on a review petition made by an aggrieved party.

FTO shall decide the review petition within forty five days (Section 13(2) of FOIRA, 2013).

Representation may be filed to President within thirty days of the decision of the FTO (Section 14(1) of FOIRA, 2013).

The operation of the impugned order shall remain suspended for sixty days in case of filing of representation before the President of Pakistan.(Section 14(2) of FOIRA, 2013).

The Representation shall be decided within ninety days (Section 14(5) of FOIRA, 2013)

How to file a complaint

Complaint may be filed online, by email, by post, courier service or in-person

Complaint may be preferably filed on FTO-Form ‘A’ along with affidavit available free of cost at FTO offices.

Form available at the website. An Affidavit is required with complaint for which further details are available on the website.

Special Investigations

Smuggled Vehicles Amnesty Scheme^[10]

One Man Inquiry Commission Third Interim Report ^[12]

Regional FTO Offices

Lahore, Karachi, Quetta, Peshawar, Faisalabad, Multan, Gujranwala.

References

• George Passmore (lacrosse)
• George Pastor
• George Paton
• George Patrick Forsyth Sommer
• George Patrick Hughes
• George Patrick John Carew, 4th Baron Carew
• George Patrick Lee
• George Patrick Welch
• George patten
• George Patterson
• George Patterson (cricketer)
• George Patterson (football)
• George Patterson (hockey player)
• George Patterson (ice hockey)
• George Patterson Nigh
• George Pattinson
• George Pattison
• George Paul Harrison Jr.
• George Pavlopoulos
• George Paxton
• George Payne Elementary School
• George Payne (Freemason)
• George Payne McLean
• George P. Baker
• George P. Begue