What is Tax Appeal:
Most of the tax appeals in Pakistan arise between taxpayers and tax collectors (Inland Revenue Department) over the verification of the amount of taxable income and the imposition of default surcharges and penalties on it.
Right of Appeal:
To resolve such disputes, the law provides the procedure, which gives taxpayers the right to appeal to the Commissioner (Appeals) and, if still not satisfied, then there is more right to appeal to the high courts.
Also Read: Property Tax In Pakistan 2019-20
Who can appeal/Eligibility:
- Any individual disappointed with any order passed by a Commissioner/Officer Inland Revenue has the privilege to appeal.
- On account of an individual, the individual himself.
- On account of the Association of Persons (AOP), any partner or individual from the Association.
- On account of any company any the Principle officer
- On account of the deceased person, any legal representative of the deceased.
- On account of a person with a legal disability or unrelated or non-resident person, his / her representative.
Requirements for Making Tax Appeals in Pakistan:
In order to appeal, the person has to pay tax on the declared income along with the return of income.
Documents required to file an appeal with the Commissioner (Appeals) are:
1. Appropriately checked from of Appeal in copy
2. Grounds of Appeal in copy
3. Two duplicates of the Order against which an appeal is filed.
4. Two duplicates of Notice of Demand issused u/s 137(2)
5. Certificate of communication of memorandum/form of appeal and grounds of appeal to the Officer who issued the order.
6. Certificate of service of order
7. Proof of deposited appeal fee
8. Powerof Attorney
Time limit for appeal:
The limitation of appeal filling is before the Commissioner (Appeals) is thirty (30) days from the date of receipt of the notice of demand identifying with an assessment, penalty, or some other enforcement action.
Source: Income Tax Appeals – FBR