KARACHI / ISLAMABAD — The Federal Board of Revenue’s (FBR) surprise competency tests for officers have sparked serious questions over their legality, transparency and credibility. The FBR is scheduled to conduct assessments of Inland Revenue officers in Lahore next Tuesday (November 17), following the completion of assessments in Islamabad and Karachi.
The tests assess the sales tax and income tax capabilities of Inland Revenue officials in Grade 17 and above. According to a report circulated on social media, only 15 out of 150 officers assessed in Sales Tax and 14 out of 143 officers assessed in Income Tax were considered capable of independently adjudicating cases. Meanwhile, the recently circulated Karachi Inland Revenue Officers’ Capability Assessment Report has triggered serious concerns regarding the legality, transparency, methodology and underlying objectives of surprise competency examinations conducted among serving officers of the FBR.
A critical examination of the report has raised questions about whether a single assessment based on artificially prepared case studies can legitimately determine the professional competence of officers recruited through the competitive Central Superior Services (CSS) examination and entrusted with statutory responsibilities. Questions have also been raised regarding the legal authority under the Civil Servants Act, 1973, and relevant service rules for conducting such examinations and subsequently recommending restrictions on officers’ statutory functions, postings and professional responsibilities. While identifying training needs is a legitimate administrative objective, using an inadequately validated examination to impose adverse service consequences raises concerns about procedural fairness and established service protections.