ISLAMABAD: The Federal Board of Revenue (FBR) has given legal cover to electronically-served notices in cases where the person has provided an electronic address.
The FBR Friday issued an SRO547(I)/2022 to amend Income Tax Rules, 2002.
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According to the FBR’s new amendment, where a person has provided an electronic address, the document required to be served on the person shall be considered sufficiently served if sent to that address. A tax expert said that the FBR has obtained legal backing to the notices served through the IRS electronic system. The proper service of order by the tax department is equally important like other provisions of Income Tax Ordinance, 2001. The process of serving order directly affects taxpayer’s right, ie, Right to Appeal against reference order before Appellate Authority.
Copyright Business Recorder, 2022
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