FBR Notifies New Structure and Functions of the Directorate-General of Law
The Federal Board of Revenue (FBR) has issued an important notification outlining the updated structure, responsibilities, and jurisdiction of the Directorate-General of Law along with its regional Directorates. Released on 11 November 2025, this notification aims to streamline the handling of legal matters, strengthen oversight, and improve coordination within the tax administration’s legal framework.
The new framework has been introduced under the legal mandate provided by the Income Tax Ordinance, 2001, the Sales Tax Act, 1990, and the Federal Excise Act, 2005.
A More Organized Legal Wing for FBR
According to the notification, the Directorate-General of Law will now be headquartered in Islamabad and led by a Director General (DG). The DG will directly report to the Member (Legal-IR) of FBR, ensuring clear communication and command.
To support the DG, several regional Directorates will operate across Pakistan. These Directorates will be headed by Directors and backed by a team of officers such as Additional Directors, Deputy Directors, Assistant Directors, Inspectors, and other Inland Revenue staff. This structure is intended to enhance FBR’s ability to manage and respond to legal cases nationwide.
What the Directorate-General of Law Will Do
The notification highlights several key responsibilities of the Directorate-General. These include:
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Overseeing legal proceedings involving FBR in the Appellate Tribunal Inland Revenue (ATIR), High Courts, and the Supreme Court of Pakistan.
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Supervising the performance and functioning of all regional Directorates of Law.
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Assisting the Federal Board of Revenue in policy-making, particularly regarding the creation and interpretation of tax laws.
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Ensuring consistent implementation of legal procedures and maintaining oversight of important legal developments.
In essence, the Directorate-General will serve as the central supervisory body for all major legal matters involving FBR.
Clear Jurisdictions for Regional Directorates
To improve efficiency, the notification assigns each regional Directorate a clearly defined territorial jurisdiction:
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Karachi Directorate: All legal matters before ATIR, High Court, and Supreme Court within Sindh.
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Lahore Directorate: Jurisdiction over Punjab, excluding Rawalpindi Division.
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Quetta Directorate: Coverage of all relevant legal cases in Balochistan.
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KPK Directorate: Responsibility over the province of Khyber Pakhtunkhwa.
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Islamabad Directorate: Jurisdiction over Islamabad Capital Territory and Rawalpindi Division.
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Headquarters Directorate (Islamabad): Dedicated support to the Director General and overall administrative management.
What Each Directorate Will Handle
Across all regions, the notification assigns a uniform set of core responsibilities to each Director of Law:
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Managing, monitoring, and actively pursuing FBR’s cases in ATIR, High Courts, and the Supreme Court.
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Recommending Panel Advocates for appointment.
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Keeping proper records and ensuring updated data entry in the Litigation Management System (LMS).
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Supervising the performance and behavior of Panel Advocates and Legal Advisors engaged by FBR.
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Allocating cases to Departmental Representatives (DRs) and assessing their performance.
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Recommending awards or appreciation for exceptional performance.
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Distributing workloads and tasks among subordinate legal officers.
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Carrying out any additional tasks assigned by the Director General or the FBR headquarters.
This uniformity ensures consistent standards across all Directorates, regardless of region.
A Step Toward Stronger Legal Governance
This notification marks a significant administrative improvement for FBR’s legal framework. By redefining responsibilities, streamlining communication, and ensuring organized supervision, FBR aims to enhance the quality and efficiency of its litigation management.
The strengthened structure is likely to improve coordination between legal teams, ensure better preparation in court cases, and ultimately contribute to stronger tax administration across the country.