Government of Pakistan

Revenue Division
Federal Board of Revenue
(Inland Revenue Policy)
***

The Tax Laws (First Amendment) Ordinance, 2024

Salient Features

1. The forum of first appeal, Commissioner (Appeals) is proposed to be

abolished by omitting the relevant sections in the Sales Tax Act, 1990,
Federal Excise Act, 2005 and Income Tax Ordinance, 2001.

2. The aggrieved taxpayers will approach the Appellate Tribunal as first forum
of appeal which will reduce the overall time in fact finding forums before a
reference could be filed before the High Court.

3. The time for filing an appeal before the Appellate Tribunal has been reduced
to 30 days from existing 60 days.

4. All new appeals filed by the taxpayers shall be filed before the Appellate
Tribunal after the promulgation of the Ordinance. However, the appeals
pending before the Commissioners (Appeals) shall be decided by the date
notified by the FBR.

5. The time period available for the decision of an appeal by the Appellate
Tribunal has been reduced to 120 days (including adjournments siught by
the appellant) from the existing 180 days.

Page 1 of 2
/conversion/tmp/activity_task_scratch/748428090.docx
6. A new proviso is added to the effect that the appeal before the Appellate
Tribunal will be deemed to be dismissed, if not decided within the given 120
days. It is introduced in order to expedite the process of deciding the appeals
at the forum of the Appellate Tribunal.

7. A High Court can transfer a reference to the Alternative Dispute Resolution

Committee through Board where a controversy of facts is found to be
involved.

8. The Alternative Dispute Resolution Committee shall furnish its findings to

the High Court for the decision of such Reference as per the procedure given
under the law.

9. A new subsection (6A) added in the section 134A of the Income Tax
Ordinance, 2001 and corresponding statutes under the Sales Tax Act, 1990
and F.E.D. Act, 2005, in order to provide protection to the members of the
Alternative Dispute Resolution Committee.

10. The provision for establishment of the Directorate-General of Law is

already present in the Income Tax Ordinance, but corresponding provisions
were missing under the Sales Tax Act, 1990 and Federal Excise Act, 2005.
Similar provisions has been added to the Sales Tax Act, 1990 and Federal
Excise Act, 2005.

Page 2 of 2
/conversion/tmp/activity_task_scratch/748428090.docx