Written by Akhter Syed in Taxation, Top stories The FBR has introduced a National Faceless Centre to handle audits, assessments and cases involving undisclosed income and assets under a digital framework. ISLAMABAD, September 30, 2026: The Federal Board of Revenue (FBR) has introduced a faceless audit and assessment framework covering cases involving undisclosed income and assets, bringing proceedings under Section 111 of the Income Tax Ordinance, 2001, within the new system. The FBR issued SRO 1665(I)/2026, inserting a new Chapter XX into the Income Tax Rules, 2002, to establish procedures for conducting audits, assessments and related proceedings through the National Faceless Centre. The framework provides for the faceless handling of cases involving unexplained income and assets, as well as audits under Sections 177 and 214C, assessments and amendments to assessments under the Income Tax Ordinance. National Faceless Centre established Under the new rules, the National Faceless Centre will comprise four wings: Audit, Assessment, Quality Control and Field Operations. Each wing may contain multiple units, with responsibilities allocated through an algorithm designed by the FBR. The allocation system will separate audit, assessment and quality control functions among different officers or units. No officer will perform more than one of these functions in the same case for the same tax year. The identities of officers assigned to individual functions will remain recorded in the FBR’s electronic system but will not be disclosed in accordance with the relevant provisions of the Income Tax Ordinance. Digital communication made mandatory All notices, orders, audit reports and other communications issued by the Centre must be generated through the FBR’s computerised system and carry a Digital Identification Number (DIN). Taxpayers and their authorised representatives will be required to submit replies, documents, evidence and other communications through their designated accounts on the IRIS system. Documents must be provided electronically in the formats prescribed by the…