Effective Jan 1, 2021: Aggrieved taxpayers can challenge FBR orders via Iris

ISLAMABAD: The aggrieved taxpayers would electronically file appeal with the Commissioner Inland Revenue (Appeals) against the orders of the Federal Board of Revenue (FBR) through Iris web portal from January 1, 2021.

The FBR has issued SRO 1612(I)/2020 here on Thursday to notify the draft amendments to the Income Tax Ordinance, 2001. Under the new procedure for appeal filing by the taxpayers, the appellant shall electronically attach documents along with appeal including the order appealed against; notice of demand and proof of payment of appeal fee, and any other supporting document.

The appellant shall annex an electronic index showing the documents filed under this rule.

The appeal shall also be electronically transmitted to the respondent through Iris, the FBR rules said.

Where an appeal is not filed electronically in the manner specified, an electronic notice shall be issued within three days requiring the appellant or his authorised representative to bring the appeal in conformity with the rules, within the time limitation, the FBR said.

On receipt of stay application electronically the official authorised in this behalf shall fix the application for hearing in the laid down manner, the FBR maintained.

The Commissioner (Appeals) shall issue notices electronically to both the parties to the appeal informing them about the date and place of hearing of appeal or the stay application as the case may be.

The Commissioner Inland Revenue (Appeals) shall issue notices electronically to both parties for providing them a reasonable opportunity to present their stance in case of increase in the amount of any assessment order or decrease in the amount of any refund.

The Commissioner Inland Revenue (Appeals) shall make it sure that orders/decisions received from the tribunal or higher courts and all other documents, which have been received manually from quarters other than the appellant, are immediately uploaded in Iris in soft form with the relevant case on web portal.

The order passed electronically on Iris web portal shall not require any seal or signature of the Commissioner (Appeals).

The date of order shall be the date as mentioned on the order generated by the system.

No case pertaining to the Tax Year 2014 onwards, shall be filed manually from January 1, 2021, and the cases already filed manually before the said date shall be proceeded as per the SRO 279(1)/2018.

All such cases shall be finalised as per law but not later than June 30, 2021.

If any case is left out or remanded back by the tribunal or higher judiciary, from the cases processed earlier manually, the Commissioner (Appeals) shall process it electronically with the effect from July 1, 2021.

The cases pertaining to periods prior to the tax year, 2014 would be processed as per SRO 279(1)/2018 dated 05-03-2018, the FBR added.

Copyright Business Recorder, 2020