FBR's faceless sales tax audit: what changes from 15 October 2026

What changed

On 29 September 2026 FBR added a new chapter to the Sales Tax Rules, called "Faceless Audit and Assessment" (SRO 1663(I)/2026). On 15 October 2026 it switched it on for all persons and cases (SRO 1825(I)/2026).

The chapter covers the cases FBR assigns to its new National Faceless Centre. For those cases, the Centre now handles:

• Sales tax audits, including audits of businesses picked for audit.
• Assessments of tax that was not paid or was paid short.
• The notices and penalties that come with them, including default surcharge.

The same rules apply to federal excise audits for the cases FBR names.

How a faceless audit runs

1. The case is assigned. A computer system, not a person, hands the audit, the assessment and the quality check to three separate officers or units. No officer does two of those jobs on the same case.
2. You get notices in IRIS. Each one is made on FBR's system and carries a DIN.
3. You reply in IRIS. Every reply, document and application goes through your IRIS account, in the format FBR sets there.
4. Hearings are online. If the officer needs a statement from you, it is recorded through an e-hearing.
5. Visits only on request. If the officer needs someone to check your premises or stock, they must record why and ask the Chief Commissioner. A separate field team does the visit and uploads its report.
6. Audit report, then assessment. The audit officer issues the report, and the case passes automatically to a different officer for assessment. A quality control unit reviews reports and orders.

The officers' names stay on FBR's system but are not shown to you. A case can go back to your local tax office if it needs many visits or a large paper record.

Notices, DINs and replies

Two rules matter most day to day:

• Every notice from the Centre has a DIN. A notice, order or audit report from the Centre is made on FBR's computer system and carries a Digital Identification Number.
• You answer only through IRIS. Not by email, not by post, not in person. Your tax adviser can reply for you, but through your IRIS account.

So check IRIS often, keep your registered email and mobile up to date, and reply before each notice's date. If you need help logging in, see FBR IRIS login and registration.

Why your invoice data matters more now

In a faceless audit, nobody sits across the table from you. The officer sees your records: your e-invoices, your returns and Annex-C, and what your buyers and suppliers reported. Your data has to explain itself.

That makes clean e-invoices the best defence. When every sale reaches FBR as you make it, your sales in FBR's system, in your return and in your books are the same numbers. See the sales tax return and Annex-C and FBR's advance intimations in IRIS.

eInvoicePro sends every sales tax invoice to FBR as you make it and saves FBR's invoice number with it, so your records match FBR's. See the FBR digital invoicing software.

Get ready: a short checklist

• IRIS access: make sure someone can log in, and that the registered email and mobile are current.
• Check IRIS every week for notices, and note each reply date.
• Keep documents ready to upload: invoices, ledgers, bank statements and stock records.
• Match your numbers: e-invoices, Annex-C and your return should agree every month.
• Brief your tax adviser so they can reply through your IRIS account on time.

FAQs

What is FBR's faceless audit? A way of running sales tax audits and assessments through FBR's National Faceless Centre, set out in Chapter VIAC of the Sales Tax Rules (SRO 1663(I)/2026). Notices come with a DIN, you reply through IRIS, hearings are online, and you never deal with a named officer.

When did faceless audit start? On 15 October 2026. FBR brought Chapter VIAC into force for all persons and cases from that date by SRO 1825(I)/2026.

Will I meet the auditor? No. Separate officers do the audit, the assessment and the quality check, and their names are not shown to you. Statements are recorded through e-hearings.

How do I reply to a faceless audit notice? Only through your IRIS account. Every reply, document and application must go through IRIS, in the format FBR sets there. Your tax adviser can reply for you through your account.

What is a DIN on an FBR notice? A Digital Identification Number. Every notice, order and audit report from the National Faceless Centre is made on FBR's computer system and carries one.

Can FBR still visit my business? Yes, but only when the audit or assessment officer records why a visit is needed and the Chief Commissioner approves it. A separate field team does the visit and uploads its report.

Does faceless audit cover federal excise? Yes. The same rules apply to federal excise audits and assessments for the cases FBR names.

Related reading: FBR's advance intimations in IRIS, the sales tax return and Annex-C and the 2026 penalties.