Strategic Audit System Reform Recommendations for the Federal Board of Revenue (FBR)
This comprehensive policy brief presents actionable recommendations designed to modernise and strengthen the audit framework of Pakistan’s Federal Board of Revenue. It advocates for a shift to a risk-based audit selection methodology, full digital integration of data systems (including banks, property registries and third-party data), clear statutory timelines for audits, enhanced capacity building of audit personnel, reduced discretionary powers, and a robust taxpayer facilitation & grievance mechanism
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