MAMOON ASLAM Versus SECRETARY, REVENUE DIVISION, ISLAMABAD

FINDINGS / RECOMMENDATIONS

M. ZAFAR-UL-HAQ HIJAZI, FEDERAL TAX OMBUDSMAN.--- The complaint has been filed under Section 10(1) of the Federal Tax Ombudsman Ordinance, 2000 (FTO Ordinance) by a tax practitioner against irregularities in registration process of Federal Board of Revenue (FBR). The content of the complaint is reproduced as under.

2.The complaint was 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. In response thereto, the Chief Commissioner-IR, RTO, Bahawalpur forwarded Para-wise comments of the Incharge NTN Cell dated 23.10.2025 vide letter dated 28.10.2025, contending that no NTN has been issued manually from RTO Bahawalpur. The form of registration (under section 181) of Khalid Rehman vide number 2160477503295 attached with complaint does not pertain to RIO Bahawalpur. Online verification of registration number shows that jurisdiction of the said registration number pertains to RTO, Peshawar. In this regard the Chief Commissioner-IR, RTO, Peshawar forwarded comments of Assistant commissioner (IR) dated 04.11.2025 vide letter dated 04.11.2025 contending that the concerned unit incharge has requested Manager PRAL, RIO Peshawar vide letter dated 03.11.2025 for provision of login information of the officer whose login was used for the said manual registration. Later on CIR, D.I. Khan Zone, RTO Peshawar has recommended to refer the matter to Member I.T. (FBR) to identify delinquent officer.

3.The Database Administrator, RTO, Multan was called in to join the proceedings. He was asked to provide list of new manually registered taxpayers in order to find out whether the SOP for issuance of new NTNs is being observed or not. He provided a list of 65 manually registered cases during the month of Nov, 2025 within the jurisdiction of RTO Multan as a sample. It was found that these cases have been registered manually from the login of Departmental Officers without following the latest SOP for the registration of new NTN.

4.During the course of investigation proceedings, the Complainant requested to withdraw his complaint vide email dated 17.12.2025. However, since the alleged issuance of fake NTNs entails the following implications, the investigation proceedings were continued.

5.The CCIR, RTO Multan was required to look into the matter and 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 these 65 newly issued NTNs, 51 registered persons belong to jurisdiction of RTO, Multan and have been registered by using user ID of officer / official working in RTO, Multan and the remaining 14 have been registered by using ID of officers of other RTOs. Most of these newly registered persons are filers and there is every likelihood that they were registered to avail the benefit of reduced regime of withholding taxes especially for registration of immovable property.

FINDINGS:

6.In view of likely leakage of state revenue, the issue requires further probe by the Field Formations because such registrations have 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) i.e. "a decision, process recommendation, act of omission or commission which- (a) is contrary to law, rules or regulations or is a departure from established practice or procedure, unless it is bona fide and for valid reasons;" is clearly visible.

RECOMMENDATIONS:

7.FBR to -

MQ/2/FTO Complaint allowed.