tax appeals in pakistan 2016
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IN THE NAME OF ALLAH , THE MOST BENEFICIENT,
THE MOST MERCIFUL
Presented To: Prof.Mirza Ijaz AhmadPresented by: Names Registration No
Mian Muhammad Shoaib S1F15MCOM0006 Cell No 0307-4921498
Definitions Complaints to superior court for injustice
done by inferior court
Apply to higher court for revision of lower courts decision
APPEALS
Appealable Orders/Decisions Assessment of a person who has not furnished return.
An amendment in assessment by the commissioner.
Assessment of non-resident currying on shipping
business.
Appealable Orders/Decisions Assessment of non-resident carrying transport
business
Order to pay Penalty, Additional tax/ Default
surcharge
Determination of amount refund or adjustment of
excess tax.
To produce books of Accounts
To produce Wealth Statement
To obtain Information or Evidence etc.
Exceptions(Not Appealable Orders)
Appeal to Supreme Court
Appeal to High Court
Appeal to Appellate Tribunal
Appeal to Commissioner
Appeal To Commissioner Against the order of Officer of Inland Revenue.
Only taxpayer can file appeal against appealable orderRight of Appeal
Only taxpayer has right to AppealTime for filling an Appeal
within 30 daysDelay in filling the Appeal
May appeal admit after 30 days if there is solid reason of delay
Appeal To Commissioner Documents to be Submitted
Prescribed form of Appeal
Reason of Appeal
An order of copy
Power of attorney in favour of authorized representatives
Challan for Appeal fee
Appeal To Commissioner Application Fee
a) In case of appeal against an assessment Rs. 1000
b) In any other case
i. Rs.1000 for Company
ii. Rs.200 for Other person Payment of Tax
Taxpayer paid the amount of tax than can file the appeal
against order of assessment
Appeal To Commissioner Hearing of Appeal
Appellant (Taxpayer) The Commissioner
Decision of Appeal1) In case of order of assessment, he may
Conform the assessment
Reduction the assessment
Increase the assessment
Cancel the assessment
Appeal To Commissioner 2) In case of Penalty, he may
Conform the penalty
Cancel the penalty
Increase the penalty
Decrease the penalty3) In case of Refund of Tax, he may
Increase the refund amount of taxDecrease the refund amount of tax
4) In any Other case makes such orders as he thinks fit.
Appeal To Commissioner Time For Decision Of Appeal
Within 120 days from filing Appeal
Extended by 60 days for reason to be recorded in Writing Communication of Order
The commissioner , as soon as practicable, after deciding
an appeal Shall communicate to order to:
a. The appellant(taxpayer)
b. The Commissioner
Appeal to Appellate TribunalAgainst the decision of commissioner
Appeal is made against the decision of the Commissioner
Second Court of Appeal
Consider as highest judicial authority in matters of TaxRight to Appeal
Taxpayer Tax Department
Time for filling an AppealWithin 60 days
Appeal to Appellate TribunalDelay in filling an Appeal
After 60 days if there is solid/ genuine reason of delayDocuments to be Submitted
Prescribed form of Appeal
Reason of Appeal
An order of copy
Power of attorney in favour of authorized representatives
Challan for Appeal fee
Appeal to Appellate TribunalApplication Fee
The prescribed fee shall be Rs.2000 in all caseNo fee for Department
No fee shall be payable if appeal is filed by income Tax
departmentPayment of tax
A taxpayer is entitle to file an appeal to appellate tribunal if
he has paid the tax according to decision of commissioner
(appeal)
Appeal to Appellate TribunalHearing the Appeal
TaxpayerTax department
Number of members
If amount of tax Rs. 5000,000 than appeal may be
heard by single member and in other case by
more members.
Appeal to Appellate TribunalDecision of Appeal1) In case of assessment order, it may
Confirm Change Cancel
2) It may return back the case to commissioner for making such enquiry or taking such action as the Appellate
tribunal direct3) The appellate Tribunal not increase the amount of any assessment
or penalty or decrease amount of any refund unless taxpayer has been given solid reason.
Appeal to Appellate Tribunal
4)Where the appeal relate to decision other than in
respect of assessment, appellate tribunal may make an
order to confirm, change, cancel decision.
Time for Decision of AppealWithin 6 month of its filing
Appeal to Appellate TribunalReference to High Court
The order/decision of appellate tribunal on point of fact is final
The order/decision of appellate tribunal on point of Law is no final
It can refer the case to high court
Communication of Order Communicate its order to taxpayer and commissioner as
soon as possible.
Reference to High Court Against the Order of Appellate Tribunal
The order of appellate tribunal on point of law may be refer to high court
Right to AppealTaxpayerTax department(commissioner)
Time for giving Appeal
within 90 days of communication of decision of appellate
tribunal
Reference to High Court Documents to be Submitted
Application in prescribed form
Statement of the case stating any question of Law
Challan for application fee
Application Fee
The application fee by a person other than commission
shall be Rs.100
Reference to High Court Hearing of Application
Heard by a bench not less than two judges of high court ,if the bench is satisfied it may proceed to heard appeal
Payment of Tax
if application given by a taxpayer, he required to pay amount
of tax
However the high court may give stay of tax demand for the period
of 6 month
Appeal to Supreme Court Income tax ordinance 2001 does not provide any provision
regarding an appeal to supreme court against order of high court.
However, an appeal to the supreme court can be filed only Article
185(3) of Constitution if supreme court grants to leave to appeal.
Appeal to Supreme Court
The decision of supreme court shall be final
The decision of supreme court shall be communicated to
Appellate Tribunal for its implementation The cost of appeal shall be borne the parties as
decided by supreme court.