The Federal Tax Ombudsman Secretariat has circulated the draft Federal Tax Ombudsman (Investigation and Disposal of Complaints) Regulations, 2026 for consultation with relevant stakeholders.
FTO office circulates upgraded regulation draft

ISLAMABAD, Aug 20 (APP): The Federal Tax Ombudsman Secretariat has circulated the draft Federal Tax Ombudsman (Investigation and Disposal of Complaints) Regulations, 2026 for consultation with relevant stakeholders.
The existing Federal Tax Ombudsman (Investigation and Disposal of Complaints) Regulations, 2001 were promulgated approximately twenty-five years ago. Since then, the legal and institutional framework governing the Ombudsman system has undergone significant development, particularly with the enactment of the Federal Ombudsmen Institutional Reforms Act, 2013.
During the intervening years, the environment in which tax administration operates has changed substantially. The number of taxpayers has increased, tax laws and administrative arrangements have become more complex, and the number and nature of complaints received by the Federal Tax Ombudsman have also increased and evolved.
Rapid developments in technology and digitisation, and continuing changes in the manner in which public services are delivered, have further created the need for an updated procedural framework.
Zafar Hijazi, Federal Tax Ombudsman, stated that these developments warranted a comprehensive review of the existing Regulations and the preparation of a new procedural framework so that the Forum may continue to discharge its statutory responsibilities effectively and efficiently and provide fair, transparent and expeditious redress against maladministration.
The draft Regulations are intended to provide a modern and comprehensive framework for the investigation and disposal of complaints, implementation of recommendations, review proceedings and other matters falling within the jurisdiction of the Federal Tax Ombudsman. They seek to strengthen fairness, transparency, efficiency, institutional consistency and the effective redress of grievances.
Important features of the proposed framework include improved case management for the expeditious disposal of complaints, greater use of digital systems and electronic records, strengthened procedures for monitoring implementation of the FTO’s recommendations, improved arrangements for review petitions, inspection and special proceedings, informal resolution of suitable disputes, and systematic preservation of institutional knowledge and jurisprudence.
The draft Regulations also seek to promote continuous institutional improvement through periodic review of procedural practices and systematic analysis of recurring issues affecting tax administration.
The Federal Tax Ombudsman has invited relevant stakeholders to examine the draft and submit their views and suggestions. The consultation process will enable the proposed Regulations to benefit from the experience and perspectives of taxpayers, tax professionals, relevant public authorities and other stakeholders before they are finalized and brought into force in accordance with law. The Draft Regulations have been uploaded on the official website of the Federal Tax Ombudsman for review by all concerned stakeholders. Stakeholders are invited to submit their valuable feedback and suggestions by September 15, 2026


