ISLAMABAD: The Federal Board of Revenue (FBR) has prescribed a one-time remuneration of Rs300,000 for the chairperson and Rs150,000 for each member of an Alternative Dispute Resolution Committee (ADRC) for resolving tax disputes involving disputed tax liability of up to Rs50 million.
Under the revised rules issued on Friday, the chairperson will receive Rs500,000 and each member Rs250,000 where the amount of disputed tax liability exceeds Rs50 million. However, an Inland Revenue officer not below BS-21 serving on the committee will be excluded from the prescribed remuneration.
According to SRO 1927(I)/2026, the revised Rule 231C will apply to all cases of disputes brought or specified for resolution under section 134A of the Income Tax Ordinance, 2001. It defines an “aggrieved person” as a person who has brought a dispute for resolution under the relevant section, while a “committee” means one constituted under sub-section (3) of section 134A.
READ MORE: Members of ADR bodies: FBR proposes revised remuneration structure
The FBR has also provided for travel and daily allowances for committee members. The chairperson may be allowed TA/DA equivalent to the entitlements admissible to a BPS-22 officer of the federal government, while a committee member may receive allowances equivalent to those admissible to a BPS-21 federal government officer.
Under the amended rules, an aggrieved person seeking resolution of a dispute under section 134A is required to submit a written application to the FBR in the prescribed form set out in Part I of the Schedule to Rule 231C.
In addition to the documents required under sub-section (2) of section 134A, the applicant must nominate a person under clause (c) of sub-section (3) of section 134A. The nomination must be accompanied by a copy of the nominee’s Computerised National Identity Card (CNIC), telephone number, permanent address and email address.
Copyright Business Recorder, 2026