MAMOON ASLAM vs SECRETARY, REVENUE DIVISION, ISLAMABAD S — 2026 PTD 531 FEDERAL-TAX-OMBUDSMAN-PAKISTAN

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MAMOON ASLAM VS SECRETARY, REVENUE DIVISION, ISLAMABAD S. 2(3)(i)---Fake NTNs , issuance of---Involvement of tax officials---Maladministration---Scope---Alleged irregularities in registration process of Federal Board of Revenue (FBR) entailed the implications that the new manually issued NTNs might be misused to avail tax relief at reduced rate especially in case of property registration , and that the number of non-filers kept swelling because such newly registered persons might not be bona fide filers---It was found that out of 65 manually registered new cases in RTO, Multan 38 taxpayers did have one or more SIMs in their name as verified from online available website---Further, in said 65 newly issued NTNs, 51 registered persons belonged to jurisdiction of RTO, Multan and had been registered by using user ID of officer / official working in RTO, Multan and the remaining 14 had been registered by using ID of officers of other RTOs---Most of said newly registered persons were filers and there was every likelihood that they were registered to avail the benefit of reduced regime of withholding taxes especially for registration of immovable property---Findings of Federal Tax Ombudsman were that, in view of likely leakage of state revenue, the issue required further probe by the Field Formations because such registrations had been made in violation of Standard Operation Procedure (SOP) laid down by the FBR for registration of taxpayers linking it with mandatory incorporation of SIM numbers; maladministration in terms of section 2(3)(i) of the Federal Tax Ombudsman Ordinance, 2000 was clearly visible---Federal Tax Ombudsman recommended FBR to (i) direct the DG (DT & IT), FBR and PRAL authorities at Islamabad to carry out a thorough investigation of the data of recent manually registered persons by the Field Formations in order to forestall any Revenue leakages; (ii) Departmental officers involved in by passing FBR's SOP needed to be identified and taken to the task---Complaint was allowed accordingly.

MAMOON ASLAM vs SECRETARY, REVENUE DIVISION, ISLAMABAD S — 2026 PTD 531 FEDERAL-TAX-OMBUDSMAN-PAKISTAN

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