The Federal Board of Revenue (FBR) has prescribed a time limit of 120 days for the Alternative Dispute Resolution Committees (ADRCs) to resolve the sales tax and federal excise disputes between the taxpayers and FBR. The FBR has amended Federal Excise Rules 2005 and Sales Tax Rules, 2006 through two notifications issued here on Friday.
According to SRO 488(I)/2019 issued here on Friday, the committee will decide the dispute within 120 days from the date of receipt of order from the Board. The decision of majority members of the committee will be construed decision of the committee which will be communicated by the committee to the Board, the commissioner having jurisdiction and the applicant. The decision of the committee will be binding on the commissioner and the aggrieved person.
The FBR said that any person interested for resolution of any dispute will make a written application for alternative dispute resolution to the Board.
The Board, after examination of contents of the application made and facts stated therein and on satisfaction that the application may be referred to a committee for the resolution of the hardship or dispute, will appoint and notify a committee within a period of 60 days from receipt of the application consisting of persons as specified.
A retired judge, not below the rank of district & sessions judge appointed in a manner as aforesaid, will be chairperson of the committee. After notification of the committee, the applicant or the commissioner or both, as the case may be, will withdraw appeal pending before any court of law or an appellate authority relating to the hardship or dispute stated in the application, the FBR added. On receipt of the committee's decision, the applicant will make payment of federal excise duty and other taxes as specified by the committee in its decision and the commissioner will modify order as per decision of the committee.
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