The federal government has made significant progress toward fulfilling another key IMF condition regarding the public disclosure and sharing of government employees’ assets.

In this regard, the Federal Board of Revenue (FBR) has issued a draft of proposed amendments to the Civil Servants’ Asset Declaration (Sharing) Rules, 2023, introducing a new definition of a “public servant.”

According to documents, the FBR has invited feedback from the general public and relevant stakeholders on the proposed amendments. It has stated that any objections or suggestions can be submitted to the FBR within seven days of publication in the official gazette. All received comments will be reviewed and considered before a final decision is made.

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The amendments have been drafted under the powers granted to the FBR by sub-section (1) of Section 237 of the Income Tax Ordinance, 2001, and have been officially published for public information.

As per the notification, several terminological changes have been proposed — notably, replacing the word “civil” with “public” throughout the rules.

Moreover, Rule 2 introduces a new definition of “public servant,” which will include officers of Grade 17 or above working in the federal or provincial governments, autonomous bodies, corporations, or government-owned companies. Employees governed under the Civil Servants Act, 1973 will also fall under this definition, except those exempted under clause (iv) of sub-section (n) of Section 5 of the NAB Ordinance, 1999.

According to the FBR, these amendments aim to make the rules more comprehensive, clear, and aligned with the existing administrative structure, ensuring transparency and efficiency in the system for exchanging government employees’ asset declarations.

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