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Central Board of Revenue
Azad Jammu and Kashmir

Taxpayer Authorized Representative

APPOINTING AN AUTHORIZED REPRESENTATIVE

In order to appoint this authorized representative, a taxpayer shall issue a letter of authorization, duly signed by the proprietor, partner or director of the company or, business  concern, which shall be submitted by the authorized representative before the adjudicating authority or Appellate Tribunal.

ELIGIBLE PERSONS

A taxpayer can authorize the following persons to represent the taxpayer before the adjudicating authority and the Appellate Tribunal.

  • A full time employer of the taxpayer, holding at least a bachelor degree.
  • A practicing lawyer
  • A person holding a bachelor or
    Masters degree in Commerce.
  • A retired officer of Sales Tax, Customs or Federal Excise department who has put in at least 10 years of satisfactory service not lower than post of an Assistant collector.
  • An accountant.

INELIGIBLE PERSONS

  1. A person who has been convicted of criminal proceedings.
  2. A person compulsorily dismissed or retired from service.
  3. A person who is un discharged insolvent.

On receipt of complaint for misconduct against an authorized representative, the adjudicating authority, Appellate Tribunal or the Board may disqualify him from representing the taxpayer

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