ISSUING AUTHORITY:                                 FEDERAL BOARD OF REVENUE

POWERS EXERCISED U/S:                         40 & 45A OF FEA, 2005 AND 40C & 50 OF STA, 1990

NOTIFICATION NO:                                      SRO. 831(I)/2020

DATE OF ISSUANCE:                                     SEPTEMBER 09, 2020

EFFECTIVE FROM:                                       WITH IMMEDIATE EFFECT (i.e. SEPTEMBER 09, 2020)

AMENDMENTS MADE IN:                          SALES TAX RULES, 2006

LINK OF DOCUMENT                                    202099149101862SRO831of2020

 

COMMENTARY:

 

FBR had made amendments in Chapter XIV-B, in sub-chapter 1, of Sales Tax Rules, 2006 vide SRO 223(I)/2020 dated March 16, 2020.

 

Now, through captioned notification, following amendment has been made in clause (d) in rule 150ZG of Chapter XIV-B, in rule 150ZG of the said rules to change the composition of the licensing committee. The new clause will be read as follow;

 

Existing Substituted
“(d) “licensing committee” means a committee comprising at least three members on Inland Revenue Officers not below the rank of BPS-20 of FBR Headquarters, assisted by technical or IT expert and any other officer or authority designated by the Board;” “(d) “ Licensing committee” means a committee comprising at least three officers of Inland Revenue Service not below the rank of Commissioner, headed by an officer not below the rank of Chief Commissioner, assisted by technical or IT experts and any other officer or authority designated by the Board:”

 

 

ISSUING AUTHORITY:              FEDERAL BOARD OF REVENUE

POWERS EXERCISED U/S:      237(1) OF ITO, 2001

NOTIFICATION NO:                     SRO 845(I)/2020

DATE OF ISSUANCE:                   SEPTEMBER 10, 2020

EFFECTIVE FROM:                       WITH IMMEDIATE EFFECT (i.e. SEPTEMBER 10, 2020)

AMENDMENTS MADE IN:        SRO 780(I)/2020 DATED AUGUST 26, 2020

LINK OF DOCUMENT                  20209101694149221SRO845(I)2020ADRC

 

COMMENTARY:

 

Earlier FBR has made amendments in Income Tax Rules, 2002 vide SRO 780(I)/2020 dated August 26, 2020. In continuance of the said SRO, FBR has made further amendments in Rule 231C relating to Alternate Dispute Resolution Committee.

 

Existing Substituted
Sub-Rule (2) Clause (a)

“applicant” means a person or a class or persons who has brought a dispute for resolution under section 134A;

Sub-Rule (2) Clause (a)

“applicant” means a person or a class or persons in case identical issues are involved, who has brought a dispute for resolution under section 134A
Sub-Rule (4) Clause (a)

the Chief Commissioner, Large Taxpayers Unit or Commissioner, Medium Taxpayers Unit or any other Commissioner or officer of the Inland Revenue Department nominated by the Board;

Sub-Rule (4) Clause (a)

the Chief Commissioner, Inland Revenue having jurisdiction over the case.
Sub-Rule (5)

The Board may appoint one of the members of the Committee to be its Chairman

 

 Sub-Rule (5)

the Chief Commissioner Inland Revenue having jurisdiction over the case shall be the Chairperson of the Committee.
Sub-Rule (6)

An application filed under this rule may be disposed of by the Committee within thirty days of its constitution:

 

 Sub-Rule (6)

“The committee shall decide the dispute through consensus within one hundred and twenty days from the date of its appointment by the board.”
Sub-Rule (7) Clause (a)

“to decide about the place of sitting of the Committee, in consultation with the Chief Commissioner Regional Tax Office, or as the case may be, the Chief Commissioner Large Taxpayer Unit.”

 

 Sub-Rule (7) Clause (a)

“to decide about the place of sitting of the Committee.”
Sub-Rule (7) Clause (c)

“to supervise the proceedings of the Committee;”

 

 Sub-Rule (7) Clause (c)

“to conduct the proceedings of the committee as he thinks appropriate;”
Sub-Rule (11)

“Omitted;”

 

 Sub-Rule (7) Clause (c)

“Omitted”
Sub-Rule (12)

“The Chairman of the Committee shall send a copy of the recommendations of the Committee to the Board, applicant and the concerned Commissioner, simultaneously.”

Sub-Rule (12)

“The Chairman of the Committee shall communicate the decision of the Committee to the Board, applicant and the concerned Commissioner, simultaneously.;”
Sub-Rule (12A)

 

 

 Sub-Rule (12A)

“The decision of the committee under sub-rule (12) shall be binding on the Commissioner where the applicant has withdrawn the appeal pending before any appellate authority or the court of law and has communicated the order of withdrawal to the Commissioner;

Provided that if the order of withdrawal is not communicated to the Commissioner within sixty days of the service of decision of the Committee upon the applicant, the decision of the Committee shall not be binding on the Commissioner.”
Sub-Rule (13)

The Board on its own motion or on the request of the applicant, may refer back the recommendations of the Committee for rectification of any mistake apparent from record or for reconsideration of the facts or law, as the case may be, not considered earlier by the Committee. 

Sub-Rule (13)

“Omitted”
Sub-Rule (14)

The Committee after rectification of the mistake or reconsideration of the facts or law as aforesaid shall furnish to the Board its fresh or amended recommendation within such period as specified by the Board.

Sub-Rule (14)

“Omitted”
Sub-Rule (15)

The Board, after examining the recommendations of the Committee shall finally decide the dispute or hardship and make such orders as it may deem fit for the resolution of the dispute or hardship within ninety days of receipt of such recommendations, under intimation to the applicant, Chairman of the Committee and the concerned Commissioner:

Provided that the resolution reached by the taxpayer and the Board shall not bind them for tax year not covered by the agreement. Any such resolution shall not be used as precedent, except as provided in the agreement.

Sub-Rule (15)

“Omitted”
Sub-Rule (16)

The copy of order passed by the Board shall be provided to the applicant and to the Commissioner having jurisdiction over the case for modification of all decisions, orders and judgments passed in respect of the said dispute or hardship, within such period as may be specified by the Board in the order.

 Sub-Rule (16)

“Omitted”
Sub-Rule (17)

On receipt of the Board’s order as aforesaid, the Concerned Commissioner shall implement the order in such manner and within such period as may be specified by the Board in the order.

 Sub-Rule (17)

“Omitted”