Written by Akhter Syed in Taxation New jurisdiction framework gives dedicated commissioners authority over faceless audits, assessments, recovery, penalties and quality control ISLAMABAD, October 6, 2026: The Federal Board of Revenue (FBR) has notified detailed jurisdiction and powers for Chief Commissioners and Commissioners of Inland Revenue working under the National Faceless Centre (NFC), establishing a dedicated framework for faceless tax audits, assessments, quality control and field operations. The notification, issued by the FBR’s Inland Revenue Operations Wing on September 29, 2026, will come into force with effect from October 1, 2026. The new framework allows the Chief Commissioner, National Faceless Centre, to exercise powers and perform functions under the Income Tax Ordinance, 2001, Sales Tax Act, 1990, Federal Excise Act, 2005, Islamabad Capital Territory (Tax on Services) Ordinance, 2001, relevant provisions of the Finance Act, 1989 and Workers’ Welfare Fund Ordinance, 1971. The Chief Commissioner may exercise exclusive or concurrent jurisdiction over persons, classes of persons, cases or classes of cases assigned to the National Faceless Centre, in addition to jurisdiction already assigned to the relevant tax office. Algorithm-based assignment of taxpayers A key feature of the notification is the use of an automated, algorithm-based assignment system. The Chief Commissioner may assign exclusive or concurrent jurisdiction, powers and functions to Commissioners Inland Revenue working in the National Faceless Audit Wing, Assessment Wing, Quality Control Wing and Field Operations Wing. The FBR may also assign jurisdiction directly to the Chief Commissioner or Commissioners through an automated assignment system where it considers this appropriate. National Faceless Audit Wing Commissioners assigned to the National Faceless Audit Wing will exercise powers under the relevant income tax, sales tax, federal excise and other applicable laws. Their responsibilities include conducting audits under Section 122E of the Income Tax Ordinance, 2001, as well as proceedings under Section 111 relating to unexplained income and assets. The Audit Wing will also…