ISLAMABAD: Tax advisers have apprehended that the abolition of the post of Commissioner Inland Revenue (Appeals) will not improve the performance of Appellate Tribunal Inland Revenue for early disposal of pending appeals.
In this connection, Javed Iqbal Qazi Advocate Supreme Court of Pakistan and tax adviser has written a letter to Member Inland Revenue Policy FBR on Wednesday.
According to Javed Iqbal Qazi, this is in reference to the proposed Tax Laws (first amendment) Ordinance, 2024 circulated by Federal Board of Revenue, Policy, Revenue Division Govt. of Pakistan during April, 2024.
As per proposed amendments Appeal forums up to Appellate Tribunal Inland Revenue are being reduced to one instead of two available in the statute and time for filing of appeal is being reduced to 30 days instead of 60 days and time for deciding the appeal is being curtailed to 120 days instead of 180 days.
The proposed amendment has been considered in our meeting held at Lahore and we are of the following view.
(i); By abolishing one forum out of two forums the federal government is not dispensing justice to the taxpayers of the country as the issues left unattended/decided by the Commissioner Inland Revenue, Appeals are being addressed by the ATIR (second forum) and hardship, if any caused by the Commissioner Inland Revenue Appeal Order is addressed by the Second forum (ATIR) both on point of fact and law.
Presently, the Appellate Tribunal Inland Revenue is not deciding all the Appeals filed by the taxpayers within 180 days from the filing of second the appeal, thus reducing the period for deciding the appeal from 180 days to 120 days will not be extending any justice to the Taxpayer.
It is strongly recommended that taking away the right of first appeal will not improve the performance of Appellate Tribunal Inland Revenue. The non-passing of order by the Appellate Tribunal is proposed as dismissal of appeal by Tribunal, which will create issues for Taxpayers and will also lead to more corruption.
It is suggested that instead of bringing amendment in the existing law the level of honesty fairness and achieving the time lane be improved by opportunity battery of
Commissioner Inland Revenue – Appeals and Members of Appellate Tribunal Inland Revenue both Judicial as well as of Accountant Members to work for dispensation of Justice.
The government should provide justice to the taxpayers by introducing audit system within the Department whereby the internal corruption be reduced for better tax system providing means of faith to the taxpayer, Javed Iqbal Qazi added.
Copyright Business Recorder, 2024