Any person dissatisfied with any order passed by a Commissioner/Officer Inland Revenue has the right of appeal.
In case of an Individual, the Individual himself; in case of an Association of Person (AOP), any partner or member of the association; and in case of a Company the principal officer.
In case of a deceased individual, the legal representatives of the deceased; and in case of an individual under legal disability or a nonresident person, his/her/it’s “representative”
In order to make an appeal person has to submit the tax due along with the return of income, on the basis of income declared.
Time limit for filing an appeal before the Commissioner (appeals) is thirty (30) days from the date of receipt of notice of demand relating to an assessment, penalty or any other order.
Before Registration and Filing of your Income Tax Return, it is recommended that one should establish basic understanding regarding these processes. Knowledge of basic concepts would not only ensure that the tasks are performed easily but also in the prescribed manner.
Every person registered under the Sales Tax Act,1990, or the Federal Excise Act, 2005, is required to file a Sales Tax Return.
A Sales Tax return is the taxpayer’s document of declaration through which taxpayer not only furnishes the details of transactions during a tax period but also deposits his
Active Taxpayer List (ST) is a central record of online active Sales Tax Return filers.
A person can change their registration information recorded for filing Income Tax Return in three (3) possible ways.
1. Changing information through Iris, a person can change/update information by logging into Iris.
2. Changing information through Central Board of Revenue (CBR) helpline, a person can also change or update
if tax paid by a registered person on taxable purchases made during a tax period exceeds the output tax on account of zero rated local supplies or export made during that tax period, the excess amount of input tax shall be refunded to the registered person not later than 45
