Appeals in Pakistan

Income Tax Appeals

(Taxpayers Facilitation Guide)

Brochure – IR-IT-07 September 2011

Revenue Division Federal Board of Revenue Government of Pakistan

helpline@cbr.gov.pk 0800-00-227, 051-111-227-227 www.fbr.gov.pk

Brochure – IR-IT-07

Income Tax Appeals

Our Vision

To be a modern, progressive, effective, autonomous and credible organization for optimizing revenue by providing quality service and promoting compliance with related tax laws

Our Mission

Enhance the capability of the tax system to collect due taxes through application of modern techniques, providing taxpayer assistance and by creating a motivated, satisfied, dedicated and professional workforce

Our Values

Integrity Professionalism Teamwork Courtesy Fairness Transparency

Responsiveness

For further details and information on tax matters Please contact our helpline center through Toll Free Telephone 0800-00-227 Telephone 051-111-227-227 or 051-111-227-228 Fax 051-9205593 E-mail helpline@fbr.gov.pk Or Visit our tax facilitation center (located in all major cities) or any tax office Or Visit our website at www.fbr.gov.pk

Revenue Division Federal Board of Revenue Government of Pakistan Brochure – IR-IT-07 September 2011

Contents Introduction: What is an appeal? Circumstances giving rise to appeal Who can appeal? Are there any prerequisites for making an appeal? How to lodge an appeal? Prescribed form of memorandum and grounds of appeal Grounds of appeal Claim / pray Prescribed fee Time limit Documentation with appeal Do some one else is to be informed? Can the time for filing an appeal be extended? How is an appeal settled Notice of hearing Can the day of hearing be changed or adjourned? Do the appellants have to attend and represent personally? Can the grounds of appeal be changed? How to make the submissions (verbally or in writing)? Can any further documents, material or evidence be submitted in support of the appeal? What will happen at the hearing Can the Commissioner...