
Embarking on my five-month internship at the Federal Tax Ombudsman (FTO) Secretariat marked the beginning of an insightful voyage where I had a first-hand experience of the intersection of tax law and the Tax Ombudsman’s crucial role in dispensing speedy, effective, and cost-free justice. The office of the FTO, far removed from traditional courtrooms, epitomizes as a beacon of hope for aggrieved taxpayers seeking redress against maladministration by tax authorities.
My journey as an intern was not merely an academic and professional pursuit; it was an immersive exploration of how law functions outside the conventional judicial system, offering a unique perspective on legal redress and public administration. In the heart of my internship lay a pivotal project of a compendium of reported/findings recommendations of Customs and Federal Excise cases, envisioned by His Excellency Dr. Asif Mahmood Jah, the Federal Tax Ombudsman, which aimed to be a landmark publication of the FTO Secretariat.
This compendium was designed to elucidate the complexities of Customs and Federal Excise Law for a diverse audience, including tax practitioners, members of tax bar associations, and crucially, the aggrieved taxpayers themselves. The project’s aim was to strip away the dense veil of legal jargon while preserving the original essence of the findings and recommendations. After a series of meetings with Dr. Jah and Dr. Arslan Subuctageen (Advisor Customs at FTO Secretariat), a format was devised to realize this vision effectively.
One of the highlight features of this findings/recommendations’ compendium was the analysis part offered at the end of each finding. Our collective approach was to delve beyond the surface, exploring the implications and underpinnings of each decision, thereby enriching the publication’s value as a practical guide. Currently, I am working on a similar project for Income Tax and Sales Tax Law under the guidance of Sir Nazim Saleem (Advisor Sales Tax) and Sir Naseer Butt (Advisor Income Tax), which is anticipated to be unveiled by mid-2024.
One of my notable observations as an intern was that from the high-level officials to the supporting staff, every individual contributed to creating an atmosphere that was not only conducive to professional growth but also nurturing and empowering for female employees. This inclusive and respectful environment was a cornerstone of my positive experience at the FTO Secretariat, making it a hallmark for female empowerment and equality by keeping sexism and gender bias at the bay.
Another pivotal part of my internship was the opportunity to work for two weeks in the Registry Department under the guidance of Mr. Majid Qureshi, the Registrar at FTO Secretariat who in addition to giving me a detailed run through of complaint lodging and handling, gave me an opportunity to firsthand witness the diligent and meticulous way in which the FTO Advisors and the Honorable FTO himself conducted hearings and went beyond their way to provide relief to the aggrieved taxpayers.
In a different yet equally enriching capacity, I had the honor of working alongside Mr. Almas Ali Jovindah, a distinguished lawyer, an authority on cybercrime law, and Advisor Legal at the FTO Secretariat. Assisting him with activities for the Forum of Pakistan Ombudsman (FPO) and the OIC Ombudsman Association (OICOA), this exposure was instrumental in broadening my perspective on the role of legal professionals and Ombudsmen/Ombudspersons in shaping policy and advocating for justice at both national and international levels. The generous opportunities given to me by Mr. Jovindah lent a new dimension to my legal understanding. It was an enlightening experience, showcasing how legal expertise could be harnessed for national and international advocacy, the advancement of human rights, and the propagation of principles of good governance through the institution of Ombudsman office.
The end of my internship at the Federal Tax Ombudsman Secretariat was marked by an offer to assume the position as Assistant Advisor of the OIC Ombudsman Association. This appointment was not merely a recognition of my efforts but a testament to the ethos of the FTO Secretariat, which prides itself on identifying, fostering, and rewarding genuine talent and hard work. This job offer served as a substantial affirmation of my humble contributions and the potential seen in me by my mentors and peers who have served as senior bureaucrats and legal experts.
One of my notable observations as an intern was that from the high-level officials to the supporting staff, every individual contributed to creating an atmosphere that was not only conducive to professional growth but also nurturing and empowering for female employees. This inclusive and respectful environment was a cornerstone of my positive experience at the FTO Secretariat, making it a hallmark for female empowerment and equality by keeping sexism and gender bias at the bay.
I would also like to mention the achievements and contributions of my fellow interns, Ms. Tayyaba Munir and Ms. Munimah Riaz. Their impactful contributions were prominently seen in their work with the registry department with Sir Majid Qureshi, where they played a pivotal role in the development of an outreach program targeting universities and trade associations of Islamabad and Rawalpindi. Ms. Munir’s efforts were commendable and she was offered a position as FTO’s Youth Ambassador. Having had the privilege to work closely with these exceptional interns, reaffirmed my belief that the future of Pakistan is indeed in capable and dedicated hands.
In retrospect, my internship at the FTO Secretariat was more than just a professional engagement; it was a journey of personal and intellectual growth. The invaluable support and guidance from mentors like His Excellency, Dr. Asif Mahmood Jah and Mr. Almas Ali Jovindah were the bedrock of this experience. This chapter of my life not only shaped my legal acumen but also instilled in me a deep-seated appreciation for the offices of Ombudsmen and how they can effectively serve as a reliable recourse to traditional courtrooms in providing effective, free of cost, and speedy justice to the aggrieved citizens. Stretching beyond the professional perspective, my experience as an intern has also influenced my perspective on the importance of inclusivity, mentorship, and ethical leadership in the workplace.
As I embark on my next chapter as Assistant Advisor of the OIC Ombudsman Association, I carry with me not only the knowledge and experience gained but also a sense of responsibility to uphold the values and principles that the FTO Secretariat so admirably exemplifies. This journey has been an affirmation of my passion for law and justice, and a catalyst for my continued growth as a legal professional committed to making a meaningful impact in the legal and public administration fraternity of Pakistan.
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The author, Neelam Shujahuddin is an Advocate High Court and incumbent Assistant Advisor OIC Ombudsman Association