Modern states are governed through institutions which have well-defined legal framework and are equipped with administrative and financial autonomy together with automated and user-friendly processes and personnels recruited, trained and placed on merits having core competencies and mindset for public service to achieve organizational objectives. Accordingly, Mission and vision statements are carefully framed to define the organizational objectives as guidance for the men behind the gun to empower them for enhancing productivity and efficiency of the organization. At the federal level, many reforms were initiated to reform and restructure the apex revenue agency, Federal Board of Revenue, in terms of enhancing their capacity to gain organizational objectives of collecting due taxes and broadening the tax base. Around the year 2005, a project named Tax Administration and Reforms Programme was undertaken to overhaul structure of FBR with the aim to modernize the revenue organization. In fact, the objectives of the TARP were well defined which included increase in revenue collection, expanding tax net, strengthening audit and enforcement procedures and promoting voluntary compliance. Even the approaches to the objectives were well meticulously laid down and defined which included improving revenue operations, strengthening revenue services and developing responsive IT systems and undertaking infrastructure development. HR and training were also an integral part of the reform agenda. At the time when reforms projects are being undertaken again in FBR, it is appropriate to reiterate and reinforce the old concept that man behind the gun is the most important person in deliverance of results notwithstanding legal and material resources. The interesting thing is that the vision and mission statements of FBR also contain due commitment to the need for “Enhancing capability of the tax system to collect due taxes through application of modern techniques, providing tax assistance and by creating a motivated, satisfied, dedicated and professional workforce.” The current reforms program is being undertaken under the banner of Pakistan Raises Revenue Programme (PRRP) which covers wide areas for reforms including simplification of tax laws, automation of processes, encouraging voluntary tax compliance and risk-based audit management. However, the due focus on HRM has again appeared to have been lost sight of in the current phase of reforms. Originally when earlier reforms were launched, it was recognized that the human resource is the most critical factor for increasing efficiency and productivity of this important organization. It was conceived that an allowance equal to one basic pay would be given to the employees which would be gradually enhanced equal to three basic salaries. However, later on, focus was lost in the succeeding years so much so that at present the prevailing compensations hardly constitutes 25% of the current basic pay of an employee. Besides, the pay package being received by the employees of FBR is far lower than they were promised during the TARP initiative and even the same is much lower than the salary package enjoyed by their peers in other public sector organizations. A cursory look at the prevailing pay packages in public sectors at federal level reveals that some departments are receiving pay packages which are two to three times higher than the package received by the personnel of apex revenue body. Even provincial revenue authorities which deal with collection of minor part of tax revenue— which covers only sales tax on services— are being offered pay package three times higher besides other perks. Despite restrictive domain, they have improved their pay and compensation packages for the employees of the respective revenue authorities realizing the critical importance of satisfied and motivated human resource in achieving the organizational goals. Insight into working of FBR employees reveals that they are assigned tasks of administering the tax statutes, rules and regulations and case laws developed by the constitutional courts. As all proceedings done before a tax authority are judicial proceedings whereby principles of natural justice including right of hearing, due diligence and fair application of law has to be followed in all proceedings. Therefore, all amendments and assessments made, rectification orders passed, recovery orders issued constitute judicial proceedings and as such all such orders are appealable before the competent appeal authorities. In addition, appeals, revisions and oversight proceedings are again judicial process which is done by the departmental officers. Similarly, all appeals to the Tribunal or High court are the responsibility of tax officers who are also required to defend the same before competent forums. Besides, the officers are actively involved in framing tax policy, budget exercise and in anti-money laundering anti-smuggling operations beside management and facilitation of cross border trade. Despite multiple roles they are neither paid judicial allowance nor the executive allowance nor an appropriate pay package at par with the employees working in other public sector organizations. Therefore, compensation must meet industry standards and be comparable to what other employees in similar roles are being paid. As per general rule and the best HR practices, the compensation should be in consonance with the nature of roles performed by the employees. The more complex and multifaceted a role, the higher the scale of compensation. The second aspect relates to raising of technical tier which has domain specific knowledge and relevant qualifications and expertise to support the assessment authorities in proper analysis of income statements and allied documents. The technical tier should be well conversant with skills to generate in-depth contravention reports and investigations in highly technical tax fields such as telecommunication, exploration and production and in international taxation. So, there is a dire need of raising a robust tier of inspectors, auditors, appraisers, and intelligence officers, software and IT experts as support resource to the adjudicating authorities. In addition, no informatics metrics and algorithms could be developed nor were industry benchmarks and business ratios developed and nor were various related data bases integrated which were required to perform judicial and assessment related functions. When a new wave of reforms is under process, it is high time that the agenda of appropriate compensation package along with raising of the technical tier be placed on top of the current reforms list so that the man behind the gun could be converted into a motivated and satisfied workforce to achieve the objectives the FBR through PRRP. The writer works as Advisor with FTO Secretariat.