- The Federal Board of Revenue has introduced an updated Sales Tax Act, 1990.
- Taxpayers now have the right to appeal against decisions or orders made by Inland Revenue officers.
- Appeals must be filed within thirty days of receiving the decision or order.
- The appeal process requires the prescribed form, verification, stating grounds for appeal, and payment of specified fees.
- The Commissioner (Appeals) can stay the recovery of tax for up to thirty days if it would cause undue hardship to the taxpayer.
- The Commissioner (Appeals) must pass an order within one hundred and twenty days of the appeal’s filing date.
- The Commissioner (Appeals) has the power to conduct further inquiries but cannot remand the case for de novo consideration.
- The Commissioner (Appeals) can reject any documentary material or evidence not presented before the Inland Revenue officer, unless there is sufficient cause for its omission.
- The amendment aims to streamline the appeals process and ensure transparency and fairness in tax-related disputes.
Source: pkrevenue.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
