Commissioner Vs. Collector

Q: What is the difference between Commissioner and Collector?
Ans: Both are Grade-20 officers of  the Federal Board of Revenue, but each belonging to a different department of the FBR.  The Commissioner is an officer of Inland Revenue Service (IRS) and is responsible for enforcement of the Income Tax Ordinance, 2001, and Sales Tax Act 1990. The Collector is an officer of Customs Department and is and authority only under Customs Act, 1969. Previously, the Collector was responsible for enforecement of Sale Tax as well, but the said function/task is now performed by the Commossioner. Hence, any reference to 'Collector' in the Sales Tax Act 1990 and Sales Tax Rules 2006 should be read as 'Commissionr'.