FBR Appeal Form (Pakistan)

A FBR Appeal Form in Pakistan records the grievance and the facts relied on, initiating the process before the relevant tribunal or office.

The Federal Board of Revenue (FBR) is the apex tax authority in Pakistan, established under the Federal Board of Revenue Act 2007, responsible for administering and collecting federal taxes including income tax, sales tax on goods, federal excise duty, and customs duty. FBR's Inland Revenue Service (IRS) administers income tax under the Income Tax Ordinance 2001 and sales tax under the Sales Tax Act 1990. The Customs Wing administers the Customs Act 1969 and import/export duties. Disputes arising from FBR's tax administration are resolved through the appellate hierarchy prescribed in the respective statutes.

Under the Income Tax Ordinance 2001, the appellate hierarchy for income tax disputes is: (1) First appeal to the Commissioner Inland Revenue (Appeals) under Section 127 of the Income Tax Ordinance 2001, filed within 30 days of service of the order being appealed; (2) Second appeal to the Appellate Tribunal Inland Revenue (ATIR) under Section 131 of the Income Tax Ordinance 2001, filed within 60 days of the order of the Commissioner (Appeals); (3) Reference to the High Court under Section 133 of the Income Tax Ordinance 2001 on a question of law, filed within 90 days of the ATIR order; and (4) Further appeal to the Supreme Court of Pakistan on constitutional or other grounds.

Under the Sales Tax Act 1990, the appellate hierarchy follows a parallel structure: first appeal to the Commissioner (Appeals) under Section 45B, second appeal to ATIR under Section 46, and reference to the High Court on a question of law under Section 47. Under the Federal Excise Act 2005, appeals follow a similar structure under Sections 33 and 34. Under the Customs Act 1969, the appellate hierarchy is: Collector of Customs (Appeals) under Section 193, then ATIR (Customs Bench) under Section 194, then High Court reference under Section 196.

The FBR Appeal Form Pakistan must be prepared in strict compliance with the prescribed format. Rule 1 of the Income Tax (Appellate Tribunal Inland Revenue) Rules 2010 and the Inland Revenue Appellate Tribunal Regulations 2010 prescribe the format and content requirements for appeals before ATIR. Appeals before the Commissioner (Appeals) are governed by Chapter XV of the Income Tax Ordinance 2001 and the FBR's Appellate Manual. The FBR's Alternative Dispute Resolution (ADR) mechanism under Section 134A of the Income Tax Ordinance 2001 also allows taxpayers to settle disputes with FBR through a committee of FBR officers and independent experts, as an alternative to formal appellate proceedings.

An FBR Appeal Form in Pakistan is required whenever a taxpayer disagrees with an adverse order passed by a Taxation Officer of FBR's Inland Revenue Service and wishes to exercise their statutory right of challenge before the designated appellate authority.

An FBR Appeal Form is needed when the Commissioner Inland Revenue has passed an assessment order under Section 122 of the Income Tax Ordinance 2001 amending the taxpayer's filed income tax return and raising an additional demand on grounds including disallowance of business expenses, addition of deemed income, non-recognition of tax credits, or incorrect application of tax rates. The taxpayer has 30 days from service of the amended assessment order to file a first appeal before the Commissioner (Appeals) under Section 127 of the Income Tax Ordinance 2001.

An FBR Appeal Form is required when FBR has imposed a penalty under Sections 182 or 184 of the Income Tax Ordinance 2001 for non-filing of income tax returns, late filing, concealment of income, or failure to comply with a notice. Penalty orders may be appealed through the same appellate hierarchy as assessment orders.

An FBR Appeal Form is needed when a withholding agent has been held liable under Section 161 of the Income Tax Ordinance 2001 for failure to deduct or collect withholding tax from employees, contractors, suppliers, or service providers at the prescribed rates under Sections 149 to 156 of the Ordinance. The withholding agent may challenge the order if the tax was not legally deductible or if the rate applied was incorrect.

An FBR Appeal Form is required when FBR has issued a show cause notice and passed an order under the Sales Tax Act 1990 alleging short payment of output tax, disallowance of input tax credits, or fraudulent refund claims. Registered persons under the Sales Tax Act 1990 who disagree with the order must file an appeal within 30 days before the Commissioner (Appeals) under Section 45B.

An FBR Appeal Form is needed when FBR has rejected a refund application or reduced the refund amount claimed under Section 170 of the Income Tax Ordinance 2001 or Section 67 of the Sales Tax Act 1990. Taxpayers may appeal the refund rejection or partial refund order to the Commissioner (Appeals) within the prescribed time limit.

An FBR Appeal Form is required when FBR has passed an order under Section 111 of the Income Tax Ordinance 2001 treating unexplained income or assets as taxable income and adding them to the taxpayer's assessed income. Section 111 assessments are frequently challenged on the grounds that the source of the income or asset has been adequately explained.

A valid FBR Appeal Form in Pakistan under Sections 127–131 of the Income Tax Ordinance 2001 and the applicable appellate rules must contain the following essential elements to be entertained by the Commissioner (Appeals) or the Appellate Tribunal Inland Revenue (ATIR).

Appellant Identification: Full legal name of the appellant (individual taxpayer's name as per CNIC, or company name as registered with SECP), the National Tax Number (NTN) issued by FBR, the Computerised National Identity Card (CNIC) number for individual taxpayers, the registered office or residential address, and the contact details of the appellant or their authorized representative (Tax Consultant or Advocate enrolled before ATIR under the ATIR Rules 2010).

Details of the Impugned Order: The date, nature, and reference number of the order being appealed against — e.g. 'Assessment Order under Section 122(5A) dated [date], Tax Year [year], passed by Commissioner Inland Revenue (Audit), Unit [unit number], [city]'. The relevant statute and the specific section under which the order was passed must be cited.

Ground of Appeal: A numbered list of specific legal and factual grounds on which the appellant challenges the impugned order. Each ground must be stated with sufficient particularity — the Commissioner (Appeals) and ATIR do not consider vague or omnibus grounds. Typical grounds include: (i) the addition/disallowance is contrary to Section [X] of the Income Tax Ordinance 2001; (ii) the Taxation Officer failed to consider the documentary evidence submitted; (iii) the computation of tax is arithmetically incorrect; (iv) the penalty is disproportionate and not warranted by the facts; (v) the order is barred by limitation under Section 122(2) of the Income Tax Ordinance 2001.

Amount of Tax in Dispute: The total amount of additional tax, penalty, and default surcharge demanded in the impugned order, and the portion that the appellant concedes (if any) versus the portion being appealed. The statement of disputed amount is important because: (a) court fees before ATIR are calculated as a percentage of the disputed tax; and (b) pre-payment requirements under proviso to Section 127(2) of the Income Tax Ordinance 2001 require the appellant to pay the tax due on the income not in dispute before the first appeal is admitted.

Documentary Evidence: Copies of all documents relied upon in support of the grounds of appeal, indexed and paginated. These typically include the impugned order, the notice issued by the Taxation Officer, the taxpayer's response to the notice, the assessed tax return, and any financial statements, accounts, invoices, or agreements relevant to the disputed additions.

Prayer for Relief: A clear statement of the specific relief sought — e.g. cancellation of the assessment order, deletion of specific additions, reduction of penalty, or direction for refund. The prayer must be specific; a general prayer to 'allow the appeal' without specifying which additions or penalties are challenged is insufficient.

Verification and Signature: The appeal must be signed by the appellant (individual taxpayer or authorized officer of the company) or by an authorized representative holding a duly stamped and notarized power of attorney. Tax Consultants and Advocates appearing before ATIR must be enrolled on ATIR's approved representatives list under Rule 22 of the ATIR Rules 2010.

Filing Fee and Pre-Payment: The prescribed filing fee for an appeal before the Commissioner (Appeals) or ATIR must be paid by bank draft or pay order. Additionally, under the proviso to Section 127(2) of the Income Tax Ordinance 2001, the appellant must pay the tax due on returned income (the income accepted by the taxpayer in the return, not in dispute) before the first appeal is entertained. Failure to comply with pre-payment requirements may result in the appeal being rejected as non-maintainable. Forms-legal.com provides this FBR Appeal Form template as a practical guide. Taxpayers are strongly advised to engage a qualified Income Tax Practitioner, Chartered Accountant, or Advocate experienced in FBR tax litigation before Pakistan's Inland Revenue appellate forums.