Tax Overview and Recommendations
Appeals
Tax governance
KPMG
Appellate
Forum
Commissioner
(Appeals)
Appellate
Tribunal
High Court
Appeal by
Any person dissatisfied
with any order passed by
the Commissioner or a
taxation officer, except an
assessment order under
section 122C of the Income
Tax Ordinance, 2001.
The tax payer or the
Commissioner objecting to
an order passed by the
Commissioner (Appeals).
The aggrieved person or
the Commissioner may
refer questions of law
which arises out of orders
of the Tribunal.
Time of Appeal
Within 30 days of the
service of notice of
demand or order.
Within 60 days of the
date of service of
order of the
Commissioner
(Appeals).
Within 90 days of the
communication of
the order of the
Appellate Tribunal.
Decision in Appeals
The Commissioner (Appeals)
may make an order to confirm,
modify or annul the assessment
order.
The Tribunal may affirm,
modify or annul the assessment
order or remand the case to the
Commissioner or
Commissioner (Appeals) or
may issue consequential
directions. It may also proceed
ex parte to decide the appeal
where the taxpayer or his
representative does not appear
for hearing.
Decide the question of law.
Disposal of appeal
Not later than 120 days
from the date of filing
of appeal or within an
extended period of 60
days for reasons to be
recorded in writing by
the Commissioner
(Appeals).
Within six months from
filing of appeal before
the Tribunal.
Supreme
Court
The aggrieved person or
the Commissioner.
Decide the question of law.
Federal Tax Ombudsman office for redressing grievances of taxpayers regarding maladministration.
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