ISLAMABAD: The Federal Board of Revenue (FBR) has expanded the category of officials required to publicly declare their assets, marking a major regulatory shift aimed at enhancing transparency and aligning with reported conditions set by the International Monetary Fund (IMF). The revised framework broadens the scope of public servants whose financial disclosures will now be accessible to citizens.
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The decision was announced on Thursday through income tax notification SRO2263, which amends the ‘Sharing of Declaration of Assets of Civil Servants Rules, 2023’. Under the new rules, the public will be able to review a complete financial trail of an officer from the moment they join government service, allowing greater public oversight of wealth accumulation patterns within the bureaucracy.
Pakistan Govt has fulfilled another key IMF condition as all public servants except judges & armed forces officers are now required to declare their annual #assets to the FBR. “Public servant” covers grade 17+ officers of federal, provincial, autonomous bodies & corporations. pic.twitter.com/vWUQf1RVW3
— Shakeel Ahmed (@shakeel_ahmed9) November 27, 2025
A key change introduced in the notification is the significant extension of the definition of a “public servant”. The term now covers officers in BPS-17 and above in federal and provincial governments, along with employees of autonomous bodies, state-owned enterprises, corporations and firms functioning under government control. This creates a unified disclosure regime covering a much wider pool of public sector personnel.
Pakistan has fulfilled another major condition of the International Monetary Fund (IMF), paving the way for strict accountability of Grade-17 and above officers, beginning with a new notification issued by the Federal Board of Revenue (FBR).https://t.co/RPMzYVaJDm#FBR pic.twitter.com/XYF38rNUnX
— Dialogue Pakistan (@DialoguePak) November 27, 2025
The only officials exempted from the updated requirement are those protected under the National Accountability Ordinance (NAO) of 1999. Previously, the asset declaration rules applied narrowly to individuals serving specifically under the Civil Servants Act of 1973, leaving thousands of employees outside the mandatory reporting system.
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By bringing officers across various departments, enterprises and government levels into one comprehensive disclosure structure, the authorities aim to establish a more consistent standard of accountability. The move is expected to enhance transparency in public service, reduce loopholes for asset concealment and strengthen the government’s efforts to meet international commitments on governance reforms.