The Federal Board of Revenue (FBR) has withdrawn all previously issued No Objection Certificates (NOCs) for officers of the Inland Revenue Service (IRS), following the introduction of the Civil Servants (Conduct) Rules, 2026.
The decision requires affected officers to submit fresh applications for permissions under the new rules, replacing the previous framework under the Government Servants (Conduct) Rules, 1964.
Why Has the FBR Withdrawn Existing NOCs?
The FBR’s decision follows an Establishment Division directive issued on August 10, 2026. All NOCs previously granted to IRS officers under the relevant provisions of the 1964 conduct rules have been withdrawn with immediate effect.
Officers who require official permission for activities covered by the conduct rules must now apply afresh under the applicable provisions of the Civil Servants (Conduct) Rules, 2026.
What Should Tax Officials Know?
The new rules establish an updated conduct framework for civil servants, including those serving on duty, on leave, abroad or on deputation, subject to the rules’ scope and applicable provisions.
Affected IRS officers should review the new requirements, identify whether their existing activities require permission and submit fresh applications where necessary. Previous NOCs should not be treated as continuing authorization after their withdrawal.
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