The Federal Tax Ombudsman (FTO, Urdu: وفاقی ٹیکس محتسب پاکستان) evaluates complaints against federal tax agencies. Article 37 of the Constitution of Pakistan calls for inexpensive and expeditious justice. The Federal Tax Ombudsman Ordinance of 2000 and the Federal Ombudsman Institutional Reforms (FOIR) Act of 2013 confer powers, including administrative and financial autonomy. This aligns with the separation of Pakistan's judiciary and executive branches in accordance with the Constitution.
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