The National Board of Revenue (NBR) has directed all field-level tax zones to strengthen their Intelligence and Investigation Cells (IICs) to expedite the recovery of evaded taxes and enhance overall revenue collection.
The directive, issued from the office of NBR Member Mohammad Mostafa, responsible for Tax Audit, Intelligence & Investigation, also calls for the formation of dedicated Intelligence & Investigation teams within each tax zone. It outlines operational procedures, criteria for formulating team recommendations, and the approval process for initiating recovery activities based on detected tax evasion.
According to the directive, investigations and data analyses will be carried out in cases involving intelligence reports, allegations of tax evasion, information published in print and electronic media, irregularities in income tax files and registers, unusually high tax-exempt income, and discrepancies between declared taxable income, paid taxes, and net assets shown in wealth statements.
If evidence of tax evasion is discovered, the concerned team will submit a report to the Intelligence & Investigation Committee, which will approve the initiation of recovery proceedings. Upon receiving conclusive evidence, the Committee will authorise the necessary legal actions to reclaim evaded revenue.
Each tax zone has also been instructed to compile monthly reports in a prescribed format, detailing additional tax claims and realised collections resulting from Intelligence and Investigation activities, and submit these reports to the NBR by the 10th of the following month.
The NBR stated that by strengthening the activities of the Intelligence & Investigation Cells, it aims to recover evaded revenues, curb tax evasion, and foster a fair and transparent tax culture across the country.
