IVAS - DLV - BP - User Guide For Objections and Litigation Process

FPT INFORMATION SYSTEM
PROCUREMENT OF
Tax System and IT Infrastructure i.e., Integrated VAT

Administration System Commercial-Off-The-Shelf (COTS)
Software Package (IVAS) and Network services, desktop
hardware and software, data centre hardware and software, IT
managed services
USER GUIDE
OBJECTION & LITIGATION PROCESS
Project code: IVAS
Document code: IVAS_DLV_BP User Guide for Objection & Litigation

Process.docx
Contents
1.1 Introduction ................................................................................... 3

1.2 Prerequisites................................................................................... 3
1.3 User Guide ..................................................................................... 4
1.3.1 Dashboard Screen ....................................................................... 4
1.3.2 Accessing the Notification Screen .................................................. 5
1.4 Objection & Litigation Process ........................................................... 6
1.4.1 Taxpayer’s Notification against Mushak-12.2 .................................. 6
1.4.2 Taxpayer’s Response against Mushak-12.3 ................................. 11
1.4.3 Taxpayer’s Notification against Mushak-12.4 ................................ 13
1.4.4 Taxpayer’s Notification against Mushak-12.5 ............................. 16
1.4.5 Taxpayer’s Notification against Mushak-12.6 .............................. 19
1.4.6 Taxpayer’s Response against Mushak-12.12 ................................ 22
1.4.7 Taxpayer’s Response against Mushak-12.13 ................................ 36
1.4.8 ADR (Alternative Dispute Resolution) Process from DIV/COM: ........ 41
1.4.9 Escalate to Appeal Commissionerate Process: ............................... 58
1.4.10 Escalate to Appeal Tribunal Process: .......................................... 67
1.4.11 Escalate to High Court Process: ............................................... 68
1.5 Objection & Litigation Case Processing .......................................... 70
1.5.1 Case Approval Process ............................................................... 70
1.5.2 Case Rejection Process .............................................................. 75
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IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

1.1 Introduction
This document allows taxpayers to fully understand the Objection & Litigation
process and its related tasks need to be done from Taxpayer Online Services
(IVAS-TPOS). Here are the primary steps:
- Accessing the TPOS.
- Open “Notifications” Box.
1.2 Prerequisites
You need to have the access to IVAS-TPOS (Taxpayer Online Service) with
authorised user ID and password
You need to have the linked up with Taxpayer Profile
BIN is registered for VAT
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1.3 User Guide
1.3.1 Dashboard Screen
Access your Taxpayer Online Services Dashboard Screen (by logging on, the
system will redirect you automatically to Dashboard screen).
Dashboard screen will be shown after successful login.
➢ Filing Obligation: Here you can find return filing obligation.

➢ Forms: Here you can find forms that you saved as draft, submitted forms,
and submit new forms.
➢ Notifications: Here you can find all the notifications related to the case
and form processing activities. From here you can also response against
those notifications which have “Respond” option.
➢ Account Balance: An overview of your account balance.
➢ My Documents: Any documents that were generated by system will be
stored here.
➢ My Profile: Quick glance for your selected profile.
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1.3.2 Accessing the Notification Screen
Select taxpayer from the drop-down list [1] and click on “Notification” box
[2].
Taxpayers can see the notifications here.
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After clicking on specific notification, taxpayers can see the email here.
1.4 Objection & Litigation Process
Objection and Litigation Case starts from Commissioner at Commissionerate or

Audit Intelligence and also from Divisional VAT Officer.
1.4.1 Taxpayer’s Notification against Mushak-12.2
After logging in click on the “Notification” box.
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Here you can see the list of notifications. After submission of Mushak-12.2 by
VAT Officer system will send email with PDF attachment file and notification to
taxpayer. Click on the notification of “Mushak-12.2 Search Notice at
Residence”.
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After clicking on notification taxpayer can see the email here.
1.4.1.1 Attachment Download
To see and download the attachment of “Mushak-12.2” in PDF format click on

“My Documents”.
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To download the PDF, click on Mushak-12.2 from the list of attachments.
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After downloading and saving the PDF, system will display the attachment as
below.
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1.4.2 Taxpayer’s Response against Mushak-12.3
After submission of Mushak-12.3 by VAT Officer, system will send email with
PDF attachment file and notification to taxpayer which allows taxpayer to
respond. Taxpayer will get 2 working days to respond against Mushak-12.3.
After clicking on the “Notifications” box, taxpayer can see the list of
notifications here. Click on the notification of “Mushak-12.3 Seizure List”.
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Then system will display the email as notification. Here, taxpayer can response
by clicking on the “Respond” button.
After clicking on “Respond” button, taxpayer will get two options: “Yes” [1]
or “No” [2]. By default, “Yes” radio button will be selected. If you choose “No”
then you have to provide “Reasons” [3].
Once taxpayer submits the responds, system will not allow to edit again.
In case VAT Officer amends Mushak-12.3 (If taxpayer responds with “No”
option within 2 days), then system will send a new notification to taxpayer with
respond request.
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To download the attachment of “Mushak-12.3” in pdf see the Section 1.4.1.1
in this document. After downloading the form system will display the pdf as
below:
Based on taxpayer’s response against Mushak-12.3 (If taxpayer responds with

“Yes” option or taxpayer does not respond within 2 days) VAT Officer will
submit Mushak-12.4.
PDF attachment file and notification to taxpayer.
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notifications here. Click on the notification of “Mushak-12.4 Primary Report
of Seizure”.
Then system will display the email as notification.
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below:
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notifications here. Click on the notification of “Mushak-12.5 Final Report of
Seizure”.
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If VAT Officer amends Mushak-12.5 (If necessary), system will also send email
with PDF attachment file and notification to taxpayer.

below:
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After submission of Mushak-12.6 by VAT Officer, system will create Objection

& Litigation Case. System will also send email with PDF attachment file and
notification to taxpayer.
notifications here. Click on the notification of “Mushak-12.6 Irregularities/
Evasion Case”.
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below:
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respond. Taxpayer will get 30 days to respond.
System will check whether taxpayer responded or not. If taxpayer does not
respond, then system will check and apply the following actions:
➢ If taxpayer does not response within 30 days, then system will generate
a reminder notice on 31st day and allow taxpayer 7 more days (till 37th
day) for response.
➢ If taxpayer does not response within extended 7 days, then system will
generate a reminder notice again on the 38th day and allow taxpayer
again 7 (till 44th day) more days for response.
➢ After 44 days taxpayer can response against Mushak-12.12 until VAT
Officer issues Mushak-12.13.
➢ If taxpayer still does not reply, then Officer will submit Mushak-12.13.
notifications here. Click on the notification of “Mushak-12.12 Show Cause
Notice”.
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Taxpayer will get 4 options for response against Mushak-12.12:
➢ Request for Reply for Summary Adjudication

➢ Request for Reply for Show Cause Notice
➢ Request for Time Extension
➢ Request for ADR (Alternative Dispute Resolution)
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1.4.6.1 Request for Summary Adjudication Process:
If taxpayer selects “Request for Summary Adjudication” option, then

taxpayer has to put tick (√) mark in the check box as per mentioned in the
following image.
If taxpayer responds by selecting “Request for Summary Adjudication”

option, system will mark that taxpayer has already accepted “Mushak-12.13”
with “Accept” option on the Notification of “Mushak-12.13”. In this case,
taxpayer will not get “Respond” button to response except “View Response”
for the Notification of “Mushak-12.13”.
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1.4.6.2 Request for Time Extension Process:
If taxpayer selects “Request for Time Extension” [1] option, then taxpayer
has to provide or select date from date picker in “Provide Time Extension
Date” [2] field as per mentioned in the following image.
If taxpayer responds by selecting “Request for Time Extension” option,

system will send the request to VAT Officer. In this case, taxpayer can request
for time extension maximum for 3 times (Taxpayer can request for extension
date up to 3 months = 90 days).
After having the time extension request from taxpayer, VAT Officer will issue
a new date (based on the requested date by taxpayer). In this case, system
will send email and notification to taxpayer which allows taxpayer to respond.
notifications here. Click on the notification of “Information about Time
Extension”.
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Taxpayer can give response against “Time Extension” with two options-
“Accept Extended Time” and “Request for another Time Extension”.
If taxpayer chooses the option “Accept Extended Time” then system will
send notification to taxpayer.
If taxpayer selects “Request for another Time Extension” [1] for the first
time, taxpayer has to provide or select Date from date picker for “Provide
Time Extension Date” field [2]. In this case, “Reasons” field will be disabled.
Taxpayer can provide the expected extension date up to 3 months (90 days).
3 months will be calculated from the date when Taxpayer selected “Time
Extension” option as response. Taxpayer can request for “Time Extension”
maximum for 3 times.
After issuing the Time Extension Date (based on the requested extension date
by taxpayer) approved by VAT Officer, taxpayer will get another notification to
give response same as following given image.
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If taxpayer selects “Request for another Time Extension” [1] then he/she
has to provide or select Date from date picker for “Provide Time Extension
Date” field [2] and also provide data for “Reasons” field [3] for date
extension for the second and third time.
Taxpayer is not allowed to request for date extension after 3 times. If taxpayer
selects “Request for another Time Extension” option, system will show
error message.
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After 3 times requesting for time extension, taxpayer must select “Accept
Extended Time” [1] option and click on “Submit” [2] button to response.
After accepting the extended time by taxpayer, Objection and Litigation case
will become active for regular process allowing VAT Officer to submit Mushak-
12.12 again.
Taxpayer will get four options for response against Mushak-12.12 after one
day of extended date. In this case, taxpayer cannot select “Request for Time
Extension” option otherwise system will show error message as he/she has
already selected Time Extension option previously.
➢ Request for Summary Adjudication
➢ Request for Alternative Dispute Resolution (ADR)
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1.4.6.3 Request for Reply for Show Cause Notice (Hearing) Process:
If taxpayer selects “Reply for Show Cause Notice (Hearing)” option, then
taxpayer has to provide data in “Reply for Show-Cause Notice” field as per
mentioned in the following image.
If taxpayer responds by selecting “Reply for Show Cause Notice (Hearing)”

option, system will send the request to VAT Officer. In this case, taxpayer can
request for maximum 4 times via “Notifications” screen.
After having the Show-Cause Notice (Hearing) request from taxpayer, VAT
Officer will issue a hearing date based on the request from taxpayer. In this
case, system will send email and notification to taxpayer which allows taxpayer
to respond.
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notifications here. Click on the notification of “Information about Hearing”.
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Taxpayer can give response against “Reply for Show Cause Notice
(Hearing)” with two options- “Accept Schedule” and “Request for another
Schedule”.
If taxpayer chooses the option “Accept Schedule” then Manual Hearing

Process will conduct outside the system.
If taxpayer selects “Request for another Schedule” [1], taxpayer has to

provide data in “Reasons” field [2] for each response.
VAT Officer will issue a new Hearing Date based on request from taxpayer.
Once Officer updates the new hearing date, taxpayer will get another
notification to give response to the new notification.
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Taxpayer is not allowed to request for new hearing date after 4 times. If
taxpayer selects “Request for another Schedule” option, system will show
error message.
After 4 times requesting for hearing date, taxpayer must select “Accept
Schedule” [1] option and click on “Submit” [2] button to response.
After accepting the Hearing Date by taxpayer, Manual Hearing Process will
conduct outside the system.
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1.4.6.4 Request for ADR (Alternative Dispute Resolution) Process:
If taxpayer selects “Request for Alternative Dispute Resolution (ADR)

option and wants to proceed with ADR process, taxpayer has to submit
“Mushak-17.1” first.
If taxpayer wants to select “Request for Alternative Dispute Resolution

(ADR)” option before submitting “Mushak-17.1”, system will display error
message.
For ADR process see Section 1.4.8 in this document.
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below:
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VAT Officer will submit Mushak-12.13 based on following conditions:
➢ After accepting Hearing Date by taxpayer and conducting Manual Hearing

Process outside the system.
➢ If taxpayer does not response against the notification of Show-Cause

Notice (Hearing) then VAT Officer will submit Mushak-12.13 after one day
of issued (by VAT Officer) hearing date.
➢ If taxpayer does not response for Time Extension, then VAT Officer will
submit Mushak-12.13 after 91 days since the system generated Time
Extension notification.
respond.
By clicking on the “Notifications” box, taxpayer can see the list of notifications
here. Click on the notification of “Information about Adjudication Order”.
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Taxpayer can give response against “Mushak-12.13 Information about

Adjudication Order” with two options- “Accept” and “Escalate to Higher
Level”.
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If taxpayer chooses the option “Accept” then he/she has to pay the
demanded amount as per manual process and the case will proceed by VAT
Officer.
For case process see Section 1.5 in this document.
If taxpayer chooses “Escalate to Higher level” option, then he/she has to

fulfill the following conditions below:
➢ If taxpayer appeals within 90 days after submitting Mushak-12.13 then

he/she can escalate to higher level.
➢ If taxpayer has no debt case against that specific BIN, then he/she can
escalate to higher level otherwise cannot.
➢ If taxpayer deposits 20% of demanded amount as per mentioned in

his/her Mushak-12.13 PDF File. The demanded amount is the sum of
“Section (i) জরিমানা এবং ভ্যাট, সম্পূিক শুল্ক ও আবগািী
শুল্ক এি রবস্তারিত পরিমাণ” and “Section (ii) জরিমানা এবং
সািচাজজ এি রবস্তারিত পরিমাণ” of Note “(ঠ) আদেদে ক োদ ো
জরিমো ো আদিোপ িো হইয়ো থোর দে” in Mushak-12.13 PDF file.
If taxpayer selects “Escalate to Higher Level” option [1], taxpayer has to

provide data in “Payment Information” [2].
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If taxpayer does not provide “Payment Information” system will show error
message.
For Escalation process see Section 1.4.9 in this document.
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below:
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1.4.8 ADR (Alternative Dispute Resolution) Process from
DIV/COM:
If taxpayer selects “Request for Alternative Dispute Resolution (ADR)”

option and wants to proceed with ADR process, taxpayer has to submit
“Mushak-17.1” first.
After submitting Mushak-17.1, “Request for Alternative Dispute Resolution

(ADR)” option will be selected automatically on taxpayer’s response screen.
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1.4.8.1 Submission of Mushak-17.1
Access your Taxpayer Online Services Overview screen (by login, the system
will redirect you automatically to Dashboard screen). Select the Company
name from dropdown menu list.
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After logging in click on the “Forms” box.
Click on the “Add Form” button.
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Select “Mushak-17.1 Application for Resolution of Dispute under the
Alternative Dispute Resolution Process” from the drop-down list.
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After that click on “OK” button.
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The form will be loaded and ready for being filled. There are some buttons on
the top of page, which are:
Check is for ensuring all data in the form are valid.
Save Draft is for saving the form for further work.
Submit is for submitting the form.
Providing Requested Information:
Section I: Taxpayer Information
SL Item Name Example Remarks

1 Taxpayer’s Name Proving Ground It will be automatically loaded to the
form according to form Mushak-2.1 or
Mushak-2.2. This field is only readable
and not editable.
If you want to change/edit the
information, you will be required to
edit the BIN registration form first
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(Mushak-2.1 or Mushak-2.2).
2 Address Agrabad, Agrabad It will be automatically loaded to the
PS: Chittagong form according to form Mushak-2.1 or
4000 Mushak-2.2.
This field is only readable and not
editable.
3 Business Identification 000155831-0503 It will be automatically loaded to the
Number form according to BIN Certificate
Mushak-2.3.
editable.
4 Phone No. 01900000012 The Mobile Number will load
automatically.
This field is mandatory and editable.
Section II: Application for Alternative Dispute Resolution

1 Case No 2000000188 Provide the Objection & Litigation Case
ID here.
2 The Nature and Provide data for "The Nature and
Present Status of the Present Status of the Dispute
Dispute Described in Described in the Application".
the Application Mandatory and editable field.
3 Name of the Chittagong, This field will be automatically loaded
Commissionerate Agrabad Division, based on Mushak-2.1 after clicking on
Concerned with Agrabad Circle “Check” button.
Disputed Matters
4(a) Disputed Value or 10000 BDT The value will load automatically from
Penalty or Refund sub-form "Details Amount of Evasion
Amount- Details Surcharge". No entries are admissible
Amount of Evasion in main form. All information will be
VAT, SD and Excise brought based on “Total Amount”
Duty inputted in the sub-form to main form
automatically. This field is only
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readable and not editable. If you want
to change/edit the information, you
will be required to edit in the sub-
form.
4(b) Disputed Value or 20000 BDT The value will load automatically from
Penalty or Refund sub-form "Details Amount of Evasion
Amount- Details Surcharge". No entries are admissible
Amount of Evasion in main form. All information will be
Surcharge brought based on “Total Amount”
inputted in the sub-form to main form
automatically. This field is only
readable and not editable.
If you want to change/edit the

information, you will be required to
edit in the sub-form.
5 Overview of Disputed For Tax Evasion Provide data for the Overview of
Issues Disputed Issues here.
Mandatory and editable field.
6 Names and Return Provide data for Names and
Descriptions and Documents, Bank Descriptions and Attachments of
Attachments of Statements Relevant Documents here.
Relevant Documents Mandatory and editable field.
in Support of
Settlement of
Disputes
7(a) Facilitator- Name Kamrul Hasan Select Facilitator’s Name from
selection list.
7(b) Facilitator- Address 1/20 New Paltan Address will be autoloaded based on
the information of selected facilitator.
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Section III: Declaration

1 Name Kamrun Nahar This will be identical to the authorised
person sign-up by the system and user
can change it if needed. The Name will
load automatically.
This field is Mandatory and editable.
2 Designation Owner This will be identical to the authorised
person sign-up by the system and user
can change it if needed. The
Designation will load automatically.
3 “* I declare that the Click on the Tick Taxpayer clicks to confirm the
particulars provided in Mark box. correctness of information before
this application are submitting form.
complete, correct and Mandatory and editable field.
true in every respect.”
To provide the information in sub-forms, click on the “Details” button in the

right side of row.
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The form will be loaded and ready for being filled after clicking on “Details”
button. There are some buttons on the page, which are:
➢ Main Form- You can go back to the main form by clicking on “Main Form”
button. [1]
➢ Add – You can add row for inputting the information. You can add more
than one for providing required information. [2]
➢ Edit- You can edit any information in any row. [3]
➢ Duplicate- You can duplicate any row having same information. [4]
➢ Delete- You can delete any row from the added row(s). [5]
Providing Requested Information in the Sub-form:
▪ Sub-form of “Details Amount of Evasion VAT, SD and Excise Duty”

1 Date 30/09/2022 Input date or select from Date Picker.
For manual input you must follow the
date format: DD/MM/YYYY.
2 Items VAT Select items from drop-down list.
3 Account Code 1/1133/0045/0313 Account Code will be autoloaded based
on the information of selected items.
editable.
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4 Amount 16,000 Provide value for “Amount” here.
This field is Mandatory and Editable.
5 Notes Machinery for Provide any other information if
Finishing Paper or necessary up to 255 characters.
Paperboard This field is optional and editable.
purchase.
▪ Sub-form of “Details Amount of Evasion Surcharge”

1 Date 30/09/2022 Input date or select from Date Picker.
For manual input you must follow the
date format: DD/MM/YYYY.
2 Items VAT Select items from drop-down list.
3 Account Code 1/1133/0045/0313 Account Code will be autoloaded based
on the information of selected items.
editable.
4 Amount 20,000 Provide value for “Amount” here.
5 Notes Machinery for Provide any other information if

Finishing Paper or necessary up to 255 characters.
Paperboard This field is optional and editable.
purchase.
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After the submission of Mushak-17.1 by taxpayer, system will send email with
notifications here. Click on the notification of “Mushak-17.1 App. for
Settlement in ADR”.
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below:
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1.4.8.2 Taxpayer’s Response against Mushak-17.3
After the submission of Mushak-17.1 by taxpayer, Manual ADR Process will

VAT Officer will submit Mushak-17.3 and system will send email with PDF
attachment file and notification to taxpayer.
notifications here. Click on the notification of “Mushak-17.3 Terms of
Agreement”.
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below:
The “Nature of the Decision” on Mushak-17.3 will be “Resolved” if taxpayer

and VAT Officer agree on the settlement of Manual ADR, then taxpayer has to
pay the demanded amount as per Manual ADR Process and the case will
proceed by VAT Officer. For case process see Section 1.5 in this document.
The “Nature of the Decision” on Mushak-17.3 will be “Unresolved” if

taxpayer or VAT Officer any of the parties does not agree on the settlement of
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Manual ADR and the specific case will become active for regular process
allowing VAT Officer to submit Mushak-12.12 again.
Taxpayer will get four options for response against Mushak-12.12. In this case,
taxpayer cannot select “Request for Alternative Dispute Resolution (ADR)”
option otherwise system will show error message as he/she has already
selected ADR option previously.

➢ Request for Summary Adjudication
➢ Request for Alternative Dispute Resolution (ADR)
1.4.9 Escalate to Appeal Commissionerate Process:
If taxpayer selects “Escalate to Higher Level” option as response of Mushak-

12.13 Notification, then he/she has to fulfil 3 conditions first. To see the
conditions of “Escalate to Higher Level” option go to Section 1.4.7 in this
document.
If the case starts from Division/ Commissionerate then it will escalate to

Appeal Commissionerate first.
If taxpayer is not satisfied and selects “Escalate to Higher Level” option, then
case will move from Appeal Commissionerate to Appellate Tribunal.
If taxpayer again applies for “Escalate to Higher Level” option, then case will
move from Appellate Tribunal to High Court.
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When taxpayer wants to escalate to higher level VAT Officer needs to submit
the form “Notice to Provide Opinion on Appeal”. After submission of
“Notice to Provide Opinion on Appeal” by VAT Officer, system will send email
and notification to taxpayer which allows taxpayer to respond.
notifications here. Click on the notification of “Notification from Appeal
Commissionerate”.
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After clicking on “Respond” button, taxpayer will get two options: “Request
for Hearing” and “Request for Alternative Dispute Resolution (ADR)”.
By default, “Request for Hearing” radio button will be selected.
Taxpayer needs to provide response otherwise VAT Officer will issue

“Judgement” from Appeal Commissionerate
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1.4.9.1 Taxpayer’s Response against Request for Hearing (Appeal
Commissionerate):
If taxpayer selects “Request for Hearing” [1] option, then taxpayer has to
provide data in “Reason” [2] field as per mentioned in the following image.
If taxpayer responds by selecting “Request for Hearing” option, system will

send the request to VAT Officer. In this case, taxpayer can request for
maximum 4 times via “Notifications” screen.
For Hearing process see Section 1.4.6.3 in this document.
After accepting the Hearing Date by taxpayer, Manual Hearing Process will
After Manual Hearing Process VAT Officer will issue “Judgement” from
Appeal Commissionerate and system will send email and notification to
taxpayer which allows taxpayer to respond.
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notifications here. Click on the notification of “Judgement of Appeal
Commissionerate”.
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Taxpayer can give response against “Judgement of Appeal

Commissionerate” with two options- “Accept” and “Escalate to Higher
Level”.
If taxpayer chooses the option “Accept” then system will allow VAT Officer to
close the case. For Case process see Section 1.5 in this document.
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If taxpayer selects “Escalate to Higher Level” [1], taxpayer has to provide
data in “Reasons” field [2].
If taxpayer selects “Escalate to Higher Level” option, then case will move
from Appeal Commissionerate to Appellate Tribunal level.
1.4.9.2 Taxpayer’s Response against Request for Alternative

Dispute Resolution (Appeal Commissionerate):
If taxpayer responds by selecting “Request for Alternative Dispute

Resolution (ADR)” option, system will send the request to VAT Officer.
Taxpayer is not allowed to select “Request for Alternative Dispute Resolution

(ADR)” directly on notification response screen. To continue with ADR process
taxpayer has to submit Mushak-17.1 first, otherwise system will show error
message.
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After submitting Mushak-17.1, “Request for Alternative Dispute Resolution
(ADR)” option will be selected automatically on taxpayer’s response screen and
taxpayer cannot select any other options.
For ADR process see Section 1.4.8 and for submission of Mushak-17.1 see
Section 1.4.8.1 in this document.
VAT Officer will submit Mushak-17.3 and then system will send email with PDF
attachment file and notification to taxpayer which allows taxpayer to respond.
notifications here. Click on the notification of “Mushak-17.3 Terms of
Agreement”.
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After clicking on “Respond” button, taxpayer will get two options: “Accept” or
“Escalate to Higher Level”. By default, “Accept” radio button will be
selected.
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If the “Nature of the Decision” in Mushak-17.3 is “Resolved” then
taxpayer chooses “Accept” option from response screen and then he/she has
to pay the demanded amount as per manual process. After that VAT Officer
will proceed the case.
For case process see Section 1.5 in this document.
If the “Nature of the Decision” in Mushak-17.3 is “Unresolved” then

taxpayer must choose “Escalate to High Level” option from response screen
and system will allow to move the case from Appeal Commissionerate to
Appellate Tribunal level.
1.4.10 Escalate to Appeal Tribunal Process:
Objection and Litigations case can escalate to Appellate Tribunal level in 2

ways:
➢ If taxpayer selects “Escalate to Higher level” option against “Mushak-

12.13” response notification (if the case escalates from the worklist of
Commissioner at Commissionerate or Officer at Appeal
Commissionerate).
➢ If taxpayer selects “Escalate to Higher level” option against

“Judgement of Appeal Commissionerate” response notification
(belongs to Hearing Process in Appeal Commissionerate level) or
“Mushak-17.3” response notification (belongs to ADR process in Appeal
Commissionerate level).
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1.4.10.1 Appeal Tribunal Process:
When case moves to Appellate Tribunal from Appeal Commissionerate level

then manual process will conduct outside the system. After manual process,
VAT Officer needs to issue “Summary of Decision” from Appellate Tribunal.
If taxpayer agrees with the decision taken after manual process, then VAT
Officer will not escalate the case to High Court, and it will move to case
processing by VAT Officer. For Case process see Section 1.5 in this document.
If taxpayer does not agree with the decision taken after manual process, then
VAT Officer will escalate the case to High Court.
1.4.11 Escalate to High Court Process:
Objection and Litigations case will escalate to High Court by VAT Officer of
Appellate Tribunal Level if taxpayer does not agree with the decision taken
after manual process.
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1.4.11.1 High Court Process:
If taxpayer does not agree with the decision taken after manual process, then
VAT Officer will escalate the case to High Court.
After taking decision by High Court, Officer will provide the Decision from
system. Then system will send email and notification to taxpayer.
notifications here. Click on the notification of “Case Decision from High
Court”.
Page 69 of 76

Then system will display the email as notification here.
1.5 Objection & Litigation Case Processing
VAT Officer can approve or reject the case after reviewing.
1.5.1 Case Approval Process
If VAT Officer approves the case, system will send email and notification to
taxpayer regarding Objection & Litigation case status with Posting Balance to
taxpayer’s account.
notifications here. Click on the notification of “Objection & Litigation Case
is Approved”.
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After clicking on “Respond” button, taxpayer will get two options: “Yes” or
“No”. By default, “Yes” radio button will be selected.
Page 72 of 76

If taxpayer selects “Yes” option [1], taxpayer has to provide data in
“Payment Information” [2] and “Reason” field [3] otherwise system will
show error message.
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If you choose “No” [1] option, you have to provide data in “Reasons” field
[2] otherwise system will show error message [3].
Page 74 of 76

1.5.2 Case Rejection Process
If VAT Officer rejects the case, system will send email and notification to
taxpayer regarding Objection & Litigation case status.
notifications here. Click on the notification of “Objection & Litigation Case
Cannot be Processed”.
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Page 76 of 76

IVAS - DLV - BP - User Guide For Objections and Litigation Process

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FPT INFORMATION SYSTEM

Tax System and IT Infrastructure i.e., Integrated VAT

Project code: IVAS

Document code: IVAS_DLV_BP User Guide for Objection & Litigation

1.1 Introduction ................................................................................... 3

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

- Accessing the TPOS.

- Open “Notifications” Box.

You need to have the linked up with Taxpayer Profile

BIN is registered for VAT

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

1.3.1 Dashboard Screen

Dashboard screen will be shown after successful login.

➢ Filing Obligation: Here you can find return filing obligation.

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

Taxpayers can see the notifications here.

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

1.4 Objection & Litigation Process

Objection and Litigation Case starts from Commissioner at Commissionerate or

1.4.1 Taxpayer’s Notification against Mushak-12.2

After logging in click on the “Notification” box.

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

1.4.1.1 Attachment Download

To see and download the attachment of “Mushak-12.2” in PDF format click on

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

1.4.3 Taxpayer’s Notification against Mushak-12.4

Based on taxpayer’s response against Mushak-12.3 (If taxpayer responds with

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

Then system will display the email as notification.

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

To download the attachment of “Mushak-12.5” in pdf see the Section 1.4.1.1

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

After submission of Mushak-12.6 by VAT Officer, system will create Objection

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

Taxpayer will get 4 options for response against Mushak-12.12:

➢ Request for Reply for Summary Adjudication

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

If taxpayer selects “Request for Summary Adjudication” option, then

If taxpayer responds by selecting “Request for Summary Adjudication”

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

If taxpayer responds by selecting “Request for Time Extension” option,

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

If taxpayer responds by selecting “Reply for Show Cause Notice (Hearing)”

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

IVAS_DLV_BP_User Guide for Objections and litigation Process.docx

If taxpayer chooses the option “Accept Schedule” then Manual Hearing

If taxpayer selects “Request for another Schedule” [1], taxpayer has to