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The seniority list is typically revised and updated periodically by the FBR's Human Resource Management Wing to reflect new inductions, promotions, and any changes resulting from court decisions or policy amendments. When a new version is prepared, it is often released as a "provisional" list and circulated among officers for any objections or representations. After a stipulated period, a "final" seniority list is issued.

Passing the Final Passing Out Examination (FPOE) within the stipulated attempts dictates when an officer's probationary period ends, securing their permanent placement on the roster. Career Hierarchy within the FBR IRS Cadre

The seniority list for IRS officers is the official record used to determine the hierarchy and order of promotion within the FBR. It is the foundation of career management for civil servants in Pakistan's tax collection authority.

: Senior leadership, including Commissioners, Chief Commissioners, and Members of the Board. Current Administrative Trends

| | Example | |-----------|------------| | Stagnation | Officers of same batch but different date of joining due to training delays. | | Inter-service seniority | IRS vs. Customs – resolved by Establishment Division through inter-se seniority. | | Promotion supersession | A junior officer promoted over a senior due to better ACR/PER. | | Reinstatement effect | Officer reinstated from suspension – where to place in seniority? |

: A final list regarding the inter-se-seniority of promotee officers was released in February 2025. Inland Revenue Officers (BS-16)

The Federal Board of Revenue (FBR) updates and publishes this list to maintain total transparency in civil service management. Key Principles Governing Seniority Calculations

Recent years have seen high-profile administrative changes within the FBR, often tied to the seniority list. In April 2024, following criticism by the Prime Minister regarding the implementation of the 'Track and Trace' system, several top IRS and Customs officials were placed as Officers on Special Duty (OSD) and sent to the FBR's administrative pool.

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