FBR S.R.O. 2085: Faceless Unit Can Now Pass Sales Tax Assessment Orders, Replies Only Through IRIS
FBR's S.R.O. 2085 of 5 November 2026 adds rule 44PA: the Faceless Assessment Unit passes sales tax orders and penalties, and replies go through IRIS only.
FBR has given its sales tax Faceless Assessment Unit the power to pass assessment orders, fix mistakes in them and impose penalties. S.R.O. 2085(I)/2026, dated 5 November 2026, also says a registered person must send every reply, document and piece of evidence through their IRIS account, and can be heard by E-hearing. If a sales tax notice reaches you from the faceless unit, you answer it online, not at a tax office.
We read the signed notification on FBR's website on 6 November 2026. It amends Chapter VIAC of the Sales Tax Rules, 2006, the chapter that sets up faceless audit and assessment for sales tax and federal excise. FBR, the Federal Board of Revenue, issued it under section 50 read with section 11H of the Sales Tax Act, 1990, and section 40 read with section 74 of the Federal Excise Act, 2005.
Chapter VIAC has been in force for all persons and cases since 15 October 2026. Our report on faceless audit and assessment coming into force covers that step. The 5 November notification fills in what the assessment side does.
A new rule 44PA sets out what the Faceless Assessment Unit does
The main change is a new rule, 44PA, titled "Functions and procedure for faceless assessment". It lists three jobs for the Faceless Assessment Unit.
| Job under rule 44PA(1) | What it covers |
|---|---|
| (a) Proceedings and assessment orders | Running cases and passing orders under the Act |
| (b) Rectification | Fixing mistakes apparent from the record in its own orders |
| (c) Incidental proceedings | Notices, collecting information and evidence, penalty and default surcharge |
Default surcharge is the extra charge for tax paid late. So the unit that assesses you can also add the penalty and the surcharge that come out of the same case.
Cases arrive by automated allocation, and you reply on IRIS
Rule 44PA(2) explains what happens once a case is allocated to the unit "through an automated allocation". In plain words, a computer assigns the case, not an officer you know.
- The Unit Officer examines the record and any audit report, under the law and the facts of the case.
- The Unit Officer issues you a notice under the relevant provision of the Act, giving you a chance to be heard.
- You submit replies, documents and evidence through your designated account on IRIS, under rule 44O.
- The officer may ask a specialist unit or panel for valuation, forensic or sector expertise.
- The officer may ask for physical verification under rule 44Q, or hold an E-hearing.
Your designated account is your account on IRIS, FBR's online tax portal. If you cannot log in, fix that before a notice arrives. Our guide to resetting an IRIS password covers the usual problems.
Rule 44S now applies the notice and reply rules to every communication
The notification also rewrites a line in rule 44S. Before, it pointed only to "the provisions of rule 44N relating to notice, reply and E-hearing". Now it says the provisions of rules 44N and 44O "shall apply to any notice, reply or any other communication", and that the registered person "may be heard through an E-hearing in accordance with law".
That wording widens the online route. Any message in a faceless case, not only the first notice and reply, goes through the same channel. Keep copies of everything you upload and note the date of each submission.
Smaller changes to rules 44I, 44L, 44M and 44P
The rest of S.R.O. 2085 tidies up the chapter.
- Rule 44I(1) now extends the chapter to "every other function or power assigned to the Centre by the Board under section 30AA or section 32C".
- Rule 44L(1)(c) changes a cross reference from "to (c)" to "and (b)".
- Rule 44M(3) replaces "FBR" with "the Board".
- Rule 44P(1) drops clause (b) and adjusts clause (c), and sub-rule (5) of rule 44P is omitted.
The Centre here is FBR's National Faceless Centre. Our explainer on the National Faceless Centre describes how it was set up.
What to do if a faceless sales tax notice reaches you
Treat it like any other tax notice, with the deadline as the first thing you note. A few practical points follow from the new rules.
- Check the notice on IRIS itself, not only in an email or SMS.
- Reply, and attach documents, through IRIS within the time the notice gives.
- Keep invoices, ledgers and bank records ready, as you would for an audit.
- Ask for an E-hearing if you want to explain your case in person online.
- Expect any penalty or default surcharge to come from the same unit.
Our guide to replying to an FBR audit notice covers what records to collect, and it applies to sales tax cases in the same spirit.
Another sales tax notification of the same day
FBR issued S.R.O. 2086(I)/2026 on 5 November too. It amends S.R.O. 2402(I)/2025 of 10 December 2025, as amended by S.R.O. 1829(I)/2026 of 15 October 2026, and changes a figure in column (3) against serial number 5 of its table from 55 to 60. S.R.O. 1829 dealt with a minimum value for re-meltable scrap supplied to steel melters. We could not read the full table, so we do not say which item serial 5 is or what unit the figure uses.
Separately, S.R.O. 2063(I)/2026 of the same date rewrote rule 160 on advance payments, and a draft customs notification on licence renewals, covered in our report on draft S.R.O. 2088, was issued on 3 November.
Common questions
What is S.R.O. 2085(I)/2026?
It is an FBR notification dated 5 November 2026 that amends Chapter VIAC of the Sales Tax Rules, 2006 and adds rule 44PA on the functions of the Faceless Assessment Unit.
What can the Faceless Assessment Unit do in a sales tax case?
Pass assessment orders, rectify mistakes in its own orders, issue notices, collect information and evidence, and impose penalty or default surcharge.
How do I reply to a faceless sales tax notice?
Through your designated account on IRIS, under rule 44O. The new rule 44PA(2)(c) says replies, documents and evidence go through that account.
Can I meet the officer in person?
The rules provide an E-hearing, held online. They do not provide a meeting at the tax office.
Who decides which officer handles my case?
The case is allocated through an automated allocation, under rule 44PA(2).
What we checked and sources
We read the signed text of S.R.O. 2085(I)/2026 and S.R.O. 2086(I)/2026, both dated 5 November 2026 and linked from fbr.gov.pk, on 6 November 2026. We did not read the full text of rules 44N, 44O and 44Q for this report, or the table in S.R.O. 2402(I)/2025.
About the author
Tax, Bills and Technology Writer
Ali Akhtar is a young and curious voice here at Pakistan Era. He is currently pursuing his A-Levels and has a growing interest in Pakistan’s changing industrial landscape and educational trends. Ali likes to write in a way that helps him explain and explore the world around him. His writing reflects the perspective of the new generation navigating the evolving trends of Pakistan where technology, youth innovation, and shifting opportunities are reshaping the country’s future.
