Written by Hamza Shahnawaz in Taxation SRO 2085(I)/2026 introduces Rule 44P, outlining the powers of Faceless Assessment Units, electronic hearings and procedures for registered taxpayers. ISLAMABAD: The Federal Board of Revenue (FBR) has notified the functions, powers and procedures of Faceless Assessment Units under the Sales Tax Rules, 2006. The FBR issued SRO 2085(I)/2026, introducing Rule 44P to establish the operational framework for conducting faceless sales tax assessments. Under the new rule, Faceless Assessment Units will conduct proceedings and issue assessment orders under relevant provisions of the Sales Tax Act, 1990 and applicable rules. The units will also have the authority to rectify mistakes apparent from the record in their assessment orders and undertake related proceedings, including issuing notices, obtaining information and evidence, and imposing penalties or default surcharges. According to Rule 44P, cases and records will be allocated to the Faceless Assessment Unit through an automated allocation system. After receiving a case, the designated unit officer will examine the available record and…