SRO 2085(I)/2026

FBR has moved sales tax and federal excise assessments to a faceless system. Through SRO 2085(I)/2026, a new Rule 44PA is inserted in the Sales Tax Rules, 2006, giving the Faceless Assessment Unit full powers to run a case from start to finish — passing assessment orders, correcting its own mistakes, issuing notices, collecting records and evidence, and imposing penalties and default surcharge. The biggest change is that the taxpayer no longer deals with a named officer at a tax office. Cases are handed out automatically by the system, so no one hand-picks which officer gets your case. You receive notices in your IRIS inbox and reply there — uploading your documents and evidence online under Rule 44O. If a hearing is needed, it is held as an online e-hearing instead of a physical visit. Earlier these rules applied mainly to the first notice and reply. Rule 44S now extends them to every notice, reply and communication in the case, so the whole proceeding stays inside the faceless, online channel. The aim is to cut face-to-face contact, reduce discretion, and make assessments more transparent and uniform. If you are a registered person facing audit or assessment, expect all correspondence through IRIS and keep your documents ready to upload.