Tax Law

Where it is heard

Income tax under the Income Tax Ordinance 2001 and sales tax on goods under the Sales Tax Act 1990, both administered by FBR. Sales tax on services is collected by PRA, SRB, KPRA and BRA. Appeals go to the Commissioner Inland Revenue (Appeals), then the Appellate Tribunal Inland Revenue, then the High Court.

Common matters

• Notices for not filing a return (section 114) and amended assessments (section 122)
• Audit selection under section 177 and sales tax audits
• Refund claims and appeals against assessment orders
• Registration, filing returns and getting on the Active Taxpayers List

Papers to gather first

1. 1The notice, with its date of service and reply date
2. 2Returns and wealth statements for the years in question
3. 3Bank statements and sales tax invoices
4. 4NTN and STRN certificates

Plain-language guides

• A notice from FBRA lawyer is recommended