ISLAMABAD: The Office of the Federal Tax Ombudsman (FTO) is expected to revisit overseas appointments of advisers across multiple foreign tax jurisdictions. Judicial Activism Panel (JAP) Chairman and International Constitutional Lawyer Muhammad Azhar Siddique has levelled allegations against such foreign appointments. The request under Article 19-A of the Constitution and the Right of Access to Information Act, 2017 has accused the FTO of running a parallel, opaque appointment regime, appointing advisors in Canada, USA, UK, Sweden, Hong Kong, Finland, Spain and other European countries, with no evidence of advertisement, merit-based selection, or lawful authority. Judicial Activism Panel (JAP) Chairman and International Constitutional Lawyer Muhammad Azhar Siddique accused that these overseas advisers appear to have been inducted without any publicly notified rules, competitive process, interview record, or documented selection criteria, a direct affront to Articles 4, 9, 10-A, 19-A and 25 of the Constitution, he alleged. The JAP further added that the case reflects a textbook example of arbitrary executive discretion, prohibited under Section 24-A of the General Clauses Act, 1897, where power must be exercised fairly, reasonably, and transparently. The controversy deepens as the letter points out that under Section 27 of the FTO, 2000, FTO advisers are legally classified as public servants. This places them squarely within the scope of Pakistan Penal Code (Section 21). The RTI application demands disclosure of information that, if withheld, could itself become evidence of maladministration, including certified appointment letters of overseas advisers, legal provisions authorizing foreign-based appointments, proof of Pakistani nationality/citizenship, tax compliance status in Pakistan and abroad, whether advisers are active taxpayers or non-filers, details of salaries, allowances, perks and privileges, number of complaints handled and decided by overseas advisers against FBR, the applicant alleged. Critically, the JAP has questioned how individuals with unclear tax status or foreign residency can adjudicate or influence complaints involving Pakistan’s tax machinery. The copies of the representation have been sent to the President of Pakistan, Prime Minister, Chairman NAB, and DG FIA. The institution created to protect citizens from maladministration is now accused of institutionalized opacity, favoritism. The JAP has warned that if these allegations are substantiated, they could undermine the credibility of the entire ombudsman system, both domestically and internationally, he accused. Copyright Business Recorder, 2026