- Approval from the Commissioner is required before initiating an inquiry.
- The Commissioner needs approval from the Member of Inland Revenue Operations to start an investigation.
- The Commissioner must consult with two business community representatives before seeking approval.
- The Board will notify a list of business representatives on the FBR web portal.
- Trade organizations will nominate two compliant and significant taxpayers for consultation.
- The Member Inland Revenue Operations will nominate two persons per region based on tax payments, exports, and compliance history.
- Only one person from each trade organization can be selected per region.
Source: download1.fbr.gov.pk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.