Primary reference: S.R.O. 1885(I)/2026 and S.R.O. 1886(I)/2026, FBR jurisdiction-table amendments · Detailed research review: 25 October 2026. Consult the original instrument and any later amendments; draft measures are not operative until approved and commenced.
S.R.O. 1885(I)/2026 (income tax) and S.R.O. 1886(I)/2026 (sales tax) modify jurisdiction tables in earlier delegation notifications: Islamabad Corporate Tax Office references are removed, Karachi assignments are split between Corporate Tax Office-I/II and Lahore between RTO-I/II.
Income tax S.R.O. 1885(I)/2026: exact table changes
This notification amends paragraph 2, table column (5), of S.R.O. 272(I)/2021, relying on section 230(2) read with sections 207, 208 and 209(1)–(2) of the Income Tax Ordinance, 2001.
At serial numbers 3 and 12, the existing references to Corporate Tax Office, Islamabad or cases assigned to it are deleted. Serial numbers 4, 16 and 18 revise the Karachi assignments: the previous Medium Taxpayers' Office/Corporate Tax Office labels are replaced with Corporate Tax Office-I and/or Corporate Tax Office-II, Karachi, as specified in each row.
At serial numbers 5 and 23, the former singular ‘Regional Tax Office, Lahore’ reference is replaced by ‘Regional Tax Office-I, Lahore’ and ‘Regional Tax Office-II, Lahore’. These are specified changes to the officer-jurisdiction schedule, not a revision of substantive income-tax liabilities.
Sales tax S.R.O. 1886(I)/2026: matching reallocation
S.R.O. 1886(I)/2026 is the sales-tax counterpart, made under section 30A(2) and section 30E of the Sales Tax Act, 1990, amending the table in S.R.O. 1301(I)/2018.
It removes Corporate Tax Office, Islamabad at serial numbers 3 and 12, replaces Karachi office references at serial numbers 4, 16 and 18 with Corporate Tax Office-I or Corporate Tax Office-II as specified, and names both Regional Tax Office-I and Regional Tax Office-II, Lahore at serial numbers 5 and 23.
The two SROs must be read separately because they amend different parent notifications under different statutes. The SROs describe jurisdictional reallocations; they do not by themselves demonstrate a general expansion of inquiry/search/seizure powers.
Why the office reassignments matter in practice
A taxpayer receiving a tax-intelligence or investigation notice should check the issuing office, assigned jurisdiction and relevant delegation against the revised table and the original parent notification. An office name from the pre-amendment arrangement may no longer reflect the updated assignment.
For Karachi, determine whether the case now sits with CTO-I or CTO-II; for Lahore, identify the appropriate RTO-I or RTO-II. For Islamabad, confirm the replacement jurisdiction from the full consolidated parent notification rather than assuming every former CTO case was reallocated in the same manner.
The official PDFs were published on FBR's server with 23 October 2026 file timestamps; the sales-tax notification is headed 22 October 2026, while FBR's register lists both entries under 21 October 2026. The publication and instrument dates should not be conflated.
What do the exact changes mean for affected organisations?
Tax and litigation teams should verify the current officer and territory in the amended income- and sales-tax delegation tables before accepting or contesting an investigative notice.
Specific compliance and response checklist
- For income tax, read S.R.O. 1885(I)/2026 alongside S.R.O. 272(I)/2021.
- For sales tax, read S.R.O. 1886(I)/2026 alongside S.R.O. 1301(I)/2018.
- Verify Islamabad exclusions and CTO-I/CTO-II Karachi and RTO-I/RTO-II Lahore allocations at serial numbers 3, 4, 5, 12, 16, 18 and 23.
- Retain the amended delegation table alongside case notices and correspondence.
Timing and legal status
FBR's register lists both SROs on 21 October 2026; the sales-tax SRO is headed 22 October 2026; official PDF files were posted on 23 October. Verify both instrument texts.
S.R.O. 1885(I)/2026 and S.R.O. 1886(I)/2026 amend different schedules. Read the complete parent notifications to identify officers' full powers and assigned cases; these amendments should not be portrayed as creating a new general investigation power.
FBR official PDFs — S.R.O. 1885(I)/2026 (income tax) and S.R.O. 1886(I)/2026 (sales tax)
Related primary instrument: Read FBR Sales Tax S.R.O. 1886(I)/2026 ↗