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Headquarter Support Allowance and House Rent Subsidy IRS Common Pool Fund Rules 2023

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The Government of Pakistan, Revenue Division Federal Board of Revenue issued a Notification on 16-01-2023 in connection with House Rent Subsidy and Headquarter Support Allowance and others IRS Common Pool Fund Rules 2023. The details are as under:

Notification IRS Common Pool Fund Rules 2023 House Rent Subsidy and Headquarter Support Allowance

Federal Board of Revenue prescribes the manner in which fee and service charges are to be expended as per Income Tax Ordinance. The Federal Board of Revenue shall exercise the following rules of the Income Tax  Ordinance 2005.

  • The subsection of Section 76 of the Sales Tax Act 1990,
  • Subsection (2) of 49 of the Federal Excise Act 2005,
  • Subsection (2) of 222 A

These rules may be called IRS Common Pool Fund Rules 2023. They shall come into force on the first day of March 2023.

Scope of Rules and Application

The rules shall apply to all Cadre and Non-Cadre Officers and Officials of the Inland Revenue Department.

Constitution and function of IRS Common Pool Fund

The Constitution of the IRS Common Pool Fund shall be constituted in the following steps:

Constitution of IRS Common Pool Fund Board

In order to regulate the collection and disbursement of the IRS Common Pool Fund, an IRS Common Pool Fund Board (IRS-CPFB) shall be constituted.

Function of IRS-CPFB

The IRS-CPFB will act as the overall governing body of the IRS Common Pool Fund and shall perform its targeted function.

Utilization of IRS common Pool Fund

The collection under the CPF shall not be expanded more than 90% under the heads of expenditure provided in Rule 7 of these Rules. The remaining 10% of the annual receipt will be invested to ensure the sustainability of the IRS common Pool Fund.

CPF Account to be maintained at ABL Main Branch Blue Area, Islamabad

Collection in and disbursements in respect of the IPS Common Pool Find shall be made in and from the existing bank account title “IRS Common Pool Find” maintained at the Allied Bank Limited, Allied Bank Plaza, Blue Area Branch, Jinnah Avenue, Islamabad (Branch code 0702) (IBANPK76A0010002165970013) or any other bank account as may be prescribed by the IPS-CPF Board.

The Officers of the Inland Revenue Service Posted and Serving in the Federal Board of Revenue (HQs) shall be entitled to an incentive called Headquarter Support Allowance (HSA) at the following rates:

Basic Pay ScaleMonthly Rates of HSA (Rs.)
17&1820,000/-
19&2030,000/-
21&2240,000/-
House Rent Subsidy

Maximum rent subsidy shall be as under:

Basic Pay ScaleMaximum Rent Subsidy Payable (Rs.)
17&1825000
19&2030000
21&2235000

IRS Officers Mess (BS-16 & Above)

These are the maximum Ceiling Expenses

Expenditure HeadMaximum Ceiling of Expense (Rs)
Essential Items /equipment (One-Time)Upto Rs.3,000,000/-
Monthly RentUpto Rs.300,000/-

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