About Federal Board of Revenue (FBR)
The Federal Board of Revenue (FBR) is Pakistan's apex revenue collection agency, responsible for collecting taxes, regulating customs and enforcing tax laws. FBR operates under the Ministry of Finance and manages Inland Revenue (income tax, sales tax) and Customs operations across Pakistan.
FBR employs thousands of tax officers, customs officers, and support staff working in three main groups: Inland Revenue Service (IRS), Pakistan Customs Service (PCS), and Pakistan Revenue Service (Preventive). Officers follow a structured career path from BPS-11 to BPS-21 with attractive salaries and benefits.
FBR Service Groups
Inland Revenue Service (IRS)
Handles income tax, sales tax, federal excise duty collection and taxpayer services. Officers work as Tax Officers, Additional Commissioners, and Commissioners across Pakistan.
Pakistan Customs Service (PCS)
Manages customs duties, import/export regulations, and border clearance. Officers posted at ports, airports, dry ports, and border crossings.
Pakistan Revenue Service (Preventive)
Anti-smuggling and enforcement wing preventing revenue leakage, conducting raids, and combating tax evasion and smuggling activities.
Inland Revenue Service (IRS) Hierarchy
IRS Officers & Positions
| Designation | Grade (BPS) | Basic Salary Range | Responsibilities |
|---|---|---|---|
| Chairman FBR | BPS-21 | PKR 112,830 - 337,805 | Head of FBR, policy making & overall supervision |
| Member (Inland Revenue) | BPS-21 | PKR 112,830 - 337,805 | Board member handling IR operations & policy |
| Chief Commissioner IR | BPS-20 | PKR 100,180 - 299,895 | Regional head supervising multiple zones |
| Commissioner IR | BPS-19 | PKR 89,590 - 268,180 | Zonal head managing large taxpayers |
| Additional Commissioner IR | BPS-18 | PKR 81,070 - 243,015 | Assists Commissioner, handles appeals |
| Deputy Commissioner IR | BPS-17 | PKR 67,290 - 212,475 | Tax assessment, audits, compliance |
| Assistant Commissioner IR | BPS-16 | PKR 42,800 - 90,231 | Entry level tax officer, audits & assessments |
| Inspector Inland Revenue | BPS-11/14 | PKR 23,790 - 68,590 | Field inspections, documentation, enforcement |
Pakistan Customs Service (PCS) Hierarchy
Customs Officers & Positions
| Designation | Grade (BPS) | Basic Salary Range | Responsibilities |
|---|---|---|---|
| Member (Customs) | BPS-21 | PKR 112,830 - 337,805 | Board member for customs operations |
| Chief Collector Customs | BPS-20 | PKR 100,180 - 299,895 | Regional customs head (Karachi, Lahore, etc.) |
| Collector Customs | BPS-19 | PKR 89,590 - 268,180 | Port/Airport/Border customs head |
| Additional Collector Customs | BPS-18 | PKR 81,070 - 243,015 | Assists Collector, handles adjudication |
| Deputy Collector Customs | BPS-17 | PKR 67,290 - 212,475 | Clearance facilitation, assessment, valuation |
| Assistant Collector Customs | BPS-16 | PKR 42,800 - 90,231 | Entry level customs officer, examinations |
| Inspector Customs | BPS-11/14 | PKR 23,790 - 68,590 | Physical examination of goods, documentation |
FBR Support & Technical Staff
| Designation | Grade (BPS) | Basic Salary Range |
|---|---|---|
| Data Entry Operator | BPS-11 | PKR 23,790 - 50,490 |
| Stenographer | BPS-12/14 | PKR 26,290 - 68,590 |
| Assistant (Clerical) | BPS-11/15 | PKR 23,790 - 78,505 |
| UDC (Upper Division Clerk) | BPS-14 | PKR 32,300 - 68,590 |
| LDC (Lower Division Clerk) | BPS-11 | PKR 23,790 - 50,490 |
| IT Officer / Programmer | BPS-16/17 | PKR 42,800 - 212,475 |
| Accountant | BPS-14/16 | PKR 32,300 - 90,231 |
Career Progression in FBR
Inspector (Entry Level - Non-Gazetted)
Join as Inspector IR/Customs (BPS-11/14) through FPSC recruitment. Handle field inspections and documentation.
Assistant Commissioner (Gazetted Entry)
Through CSS exam or direct FPSC recruitment as Assistant Commissioner (BPS-16). Start as tax/customs officer.
Deputy Commissioner
Promotion to Deputy Commissioner (BPS-17) after 3-5 years. Handle assessments, audits, and taxpayer services.
Additional Commissioner
Promoted to Additional Commissioner (BPS-18) after 8-10 years. Supervisory role with appeal handling.
Commissioner
Reach Commissioner level (BPS-19) after 12-15 years. Head of zone or major tax office.
Chief Commissioner / Member FBR
Senior positions (BPS-20/21) through merit and performance. Policy making and strategic roles.
Benefits & Allowances
Financial Benefits
- Basic Salary: As per BPS scale (BPS-11 to BPS-21)
- Special Pay: 25-40% of basic pay for tax/customs officers
- Professional Allowance: Additional 15-25% for technical expertise
- House Rent Allowance (HRA): 30-45% based on city classification
- Conveyance Allowance: For official travel and field duties
- Risk Allowance: For customs officers at borders and preventive staff
- Uniform Allowance: For customs officers (annual allowance)
- Medical Allowance: Fixed monthly amount for health expenses
- Performance Incentives: Bonus for meeting revenue targets
Non-Financial Benefits
- Government residential accommodation or subsidized housing
- Medical coverage for self and family at government hospitals
- Official vehicles for senior officers (Commissioner and above)
- Pension and gratuity after 25 years of service
- General Provident Fund (GP Fund) with interest
- Children education allowance and scholarships
- Training opportunities locally and abroad (World Customs Organization, etc.)
- Job security with regular promotions
- Prestige and authority in revenue administration
How to Join FBR
Through CSS Examination (For Officer Positions)
- Qualification: Bachelor's degree (2nd Division minimum)
- Age: 21-30 years
- Process: CSS written exam + interview by FPSC
- Groups: Selected for IRS, PCS, or Preventive Service based on merit
- Training: 1 year at Pakistan Revenue Academy after selection
- Starting Grade: BPS-16 (Assistant Commissioner)
Direct Recruitment (Assistant/Deputy Commissioner)
- Qualification: Bachelor's degree (some positions require Master's)
- Preferred: Degrees in Business, Economics, Accounting, Law, or relevant fields
- Age: 21-30 years (relaxation for experienced candidates)
- Process: FPSC written test + interview
- Subjects: General Knowledge, Pakistan Affairs, Tax Laws, Economics, English
For Inspector Level (Non-Gazetted)
- Qualification: Bachelor's degree
- Age: 18-28 years
- Recruitment: Through FPSC competitive examination
- Written Test: General knowledge, mathematics, English, Urdu
- Physical Test: Basic fitness test for customs inspectors
- Starting Grade: BPS-11
For Support Staff Positions
- LDC/UDC: Intermediate to Bachelor's degree, typing test
- Data Entry Operator: Intermediate with computer skills + typing speed test
- Stenographer: Intermediate + stenography certification + speed test
- IT Officer: BS/MS in Computer Science or IT
- Recruitment: Through FPSC or FBR direct recruitment
FBR Regional Structure
Regional Tax Offices (RTOs)
Large cities: Karachi, Lahore, Islamabad, Rawalpindi, Faisalabad, Multan, Peshawar, Quetta
Staff: Commissioners, Additional Commissioners, Deputy Commissioners, Officers
Large Taxpayer Units (LTUs)
Karachi LTU, Lahore LTU, Islamabad LTU
Purpose: Handle large corporate taxpayers and major revenue contributors
Customs Collectorates
Ports: Karachi Port, Port Qasim
Airports: Islamabad, Karachi, Lahore
Borders: Chaman, Torkham, Wagah
Staff: Collectors, Deputy Collectors, Inspectors
Directorate General Intelligence & Investigation
Headquarters: Islamabad
Role: Tax fraud investigation, anti-smuggling operations, intelligence gathering
FBR Training & Development
Pakistan Revenue Academy (Formerly Customs House)
Location: Lahore, Pakistan
- Pre-service training for newly inducted officers (1 year comprehensive program)
- In-service training for promotions and skill enhancement
- Specialized courses on tax laws, customs procedures, investigation techniques
- International collaboration with WCO, IMF, and other revenue authorities
Training Programs
- Induction Training: 1 year for CSS selected officers covering all aspects of revenue administration
- Mid-Career Training: Advanced courses for officers being promoted
- Specialized Training: Investigation, audit, valuation, risk management
- Foreign Training: Officers sent abroad for specialized courses at WCO, Singapore Customs, etc.
Revenue Collection Wings
Income Tax
Collection of income tax from individuals, companies, and businesses. Managed by Inland Revenue Service officers.
Sales Tax
Collection of sales tax on goods and services. Enforced through invoice-based system and audits.
Federal Excise Duty
Excise duty on specific goods like cigarettes, beverages, and luxury items. Collected at manufacturing stage.
Customs Duty
Import/export duties on goods entering or leaving Pakistan. Collected at ports, airports, and land borders.