The Tax Law (First Amendment) Ordinance 2024, which would eliminate the position of Commissioner Inland Revenue (Appeals), has been finalised by the Federal Board of Revenue (FBR) in this respect.
In order to accelerate ongoing cases at the level of Commissioner Inland Revenue Appeals, the aforementioned 120-day period has been decided.
“The elimination of the Commissioner’s position will not enhance ATIR’s operations,” tax advisors write to FBR.
The relevant sections of the Federal Excise Act of 2005, the Sales Tax Act of 1990, and the Income Tax Ordinance of 2001 would be amended by the Tax Law (First Amendment) Ordinance 2024, according to sources.
The Federal Excise Act of 2005, the Sales Tax Act of 1990, and the Income Tax Ordinance of 2001 all propose to eliminate the Commissioner IR (Appeals), the forum for initial appeals.
Following the Ordinance’s publication, the Appellate Tribunal (Inland Revenue) will be the first stage of appeal. The Appellate Tribunal (Inland Revenue) would be the first party the harmed taxpayers would need to contact in order to file an appeal.
The current 60-day window for submitting an appeal to the tribunal will be shortened to 30 days.
The Appellate Tribunal’s (Inland Revenue) decision-making process for appeals has been shortened from 180 days to 120 days.
