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    The document discusses key taxation authorities and terms in Pakistan. It defines assessment as determining a taxpayer's taxable income and liability. It describes the Commissioner as the head of inland revenue appointed by the Federal Board of Revenue, with subordinate authorities including additional commissioners, deputy commissioners, and auditors. Chief commissioners oversee regions and are appointed by the FBR. Commissioners of appeals are also appointed by the FBR to hear appeals. The Appellate Tribunal is the highest appellate authority established by the federal government consisting of a chairperson and judicial/accounting members. Appeals refer to disagreements brought before appellate authorities.

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    appeal authorithy and body of framework in taxation.

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    Lectures 7-8 tax body

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    The document discusses key taxation authorities and terms in Pakistan. It defines assessment as determining a taxpayer's taxable income and liability. It describes the Commissioner as the head of inland revenue appointed by the Federal Board of Revenue, with subordinate authorities including additional commissioners, deputy commissioners, and auditors. Chief commissioners oversee regions and are appointed by the FBR. Commissioners of appeals are also appointed by the FBR to hear appeals. The Appellate Tribunal is the highest appellate authority established by the federal government consisting of a chairperson and judicial/accounting members. Appeals refer to disagreements brought before appellate authorities.

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    © All Rights Reserved
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    1 views2 pages

    Lectures 7-8 Tax Body

    Uploaded by

    muhmmad arif
    The document discusses key taxation authorities and terms in Pakistan. It defines assessment as determining a taxpayer's taxable income and liability. It describes the Commissioner as the head of inland revenue appointed by the Federal Board of Revenue, with subordinate authorities including additional commissioners, deputy commissioners, and auditors. Chief commissioners oversee regions and are appointed by the FBR. Commissioners of appeals are also appointed by the FBR to hear appeals. The Appellate Tribunal is the highest appellate authority established by the federal government consisting of a chairperson and judicial/accounting members. Appeals refer to disagreements brought before appellate authorities.

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    © All Rights Reserved
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    CONTEMPORARAY TAXATION; ACC: 300

    Lecture # 7-8
    Assessment

    Assessment means the determination of taxable income and the tax liability of a
    taxpayer or the refund to him.

    Commissioner

    Commissioner means a person appointed to be a Commissioner Inland Revenue (CIR)


    under Income Tax Ordinance, 2001. It also includes any other authority vested with all
    or any of the powers and functions of the Commissioner.

    It is appointed by FBR and is subordinate to Chief Commissioner under whose


    jurisdiction he works.

    The following authorities are subordinate to the CIR:

    1. Additional Commissioners
    2. Deputy Commissioners
    3. Assistant Commissioners
    4. Inland Revenue Officers
    5. Inland Revenue Audit Officers
    6. Superintendents; and
    7. Auditors

    Chief Commissioner

    Chief Commissioner means a person appointed as a Chief Commissioner Inland


    Revenue (CIR) under Income Tax Ordinance, 2001. It also includes Regional
    Commissioner of Income Tax and Director General of Income Tax and Sales Tax.

    FBR is empowered to appoint as many Commissioners (Appeals) as is deemed


    necessary.

    Commissioner (Appeals)

    Commissioner (Appeals) means a person appointed to be a commissioner Inland


    Revenue (Appeals) under Income Tax Ordinance 2001.

    FBR is empowered to appoint as many Commissioners (Appeals) as is deemed


    necessary.

    Appellate Tribunal

    Written by: Ms Hafiza Noshaba Nisar


    CONTEMPORARAY TAXATION; ACC: 300
    Appellate Tribunal means the Appellate Tribunal Inland Revenue established under
    Income Tax Ordinance 2001.

    Federal Government is empowered to establish this Tribunal.

    It is the highest appellate authority within the framework of the Income Tax Ordinance
    2001 and consists upon a chairperson and such number of judicial and accountant
    members as are considered necessary.

    Appeal

    Whenever a difference of opinion raise in a decision and the same is brought before the
    Appellate Authorities, it is known as “appeal”.

    Written by: Ms Hafiza Noshaba Nisar

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