Amendment in Chapter XII of the Income Tax Rules, 2002

GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE * * * * * Islamabad, the s" March, 2018. NOTIFICATION (Income Tax) S.R.O. 279(1)/2018.- In exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Income Tax Rules, 2002, the same having been previously published vide Notification No. S.R.O.162(I)/2018, dated the 9th February, 2018, as required by sub-section (3) of the said section, namely:- In the aforesaid Rules, in Chapter-XII, for Rule 76, the following shall be substituted, namely:- "76. Prescribed form of appeal to the Commissioner (Appeals).- An appeal under section 127 shall be in the following form and verified in the manner indicated therein, namely:- FORM OF APPEAL APPEAL NO, _ APPEAL DATE ---- (For office use only) To THE COMMISSIONER (APPEALS) ZONE _ Amount of appeal fee Date of payment of paid appeal fee Amount of tax Date of payment ofdemand based on DJJJJJ=o DIIJJJJJreturn of income.

Amount of tax levied additionally whether YesD requirement of tax payment for filing of appeal met or not? National Tax Number of Appellant or CNIC Tax Year [[[[] Zone Jurisdiction ------------------ ------------------- Name of Appellant Appellants _______ In_d_i_v_id_u_a_I...LI A__O_p_I c_o_m_p_a_n_y-,I Status" (PI. encircle the appropriate box) Address of Appellant Name of Authorized Representative (if any) Status of Representative ___ C_A_I C_&_M_A_I A_D_V---,-I IT_P_I A_R_I (PI. encircle the appropriate box)

Address to which the Notice may be sent Name of the Commissioner (who passed the order) CIT Code INCOME ASSESSED DECLARED Signature of the official _ Who received the appeal _ Name ------------------ (in capital letter) Designation TAX ASSESSED (a) Income tax G_e_n_e_r_a_I_G_U_id_e_l_in_e_s----.J0/ OJI[[[[[[JL-

1. Indicate the section and sub-section of the (b) Default Surcharge Income Tax Ordinance under which appeal filed. 2. Where payment (c) Penalty made on more than one date please give details on a separate sheet. (d) Others 3. AOP: Association of Persons 4. CMA: Cost & Management (e) Total Accountant. S. AR: Authorized Representative (f) Undisputed liability. This shall not be less than the tax due on the basis of return. (g) Tax Demand ["u/s 137 (2)"] N.B. (i) The appeal should be filed in duplicate and should be accompanied with (a) the order appealed against; (b) notice of demand; (c) proof of payment of appeal fee;

(d) a certificate showing the date of service of notice of demand or the impugned order to the appellant; and (e) a certificate showing the date of communication of the memorandum of appeal and grounds of appeal to the respondent department alongwith evidence of service. BRIEF HISTORY AND FACTS OF THE CASE GROUNDS OF APPEAL (Attach separate sheets, if required) 1. _ 2. _ 3. _ 4. _ BRIEF CLAIM IN APPEAL! PRAYER

VERIFICA nON 1. I, S/o the proprietor/partner/managing director/member of M/s. the appellant, do hereby declare that whatever is stated above is true to the best of my knowledge and belief. 2. I am competent to file the appeal in my capacity as _ 3. I further certify that a true copy of this form of appeal has been sent by Registered Post/ AD/ Courier service, or delivered personally to the concerned Office of the Commissioner Inland Revenue, Zone on (date). Evidence of service by any of the following modes attached:- (Please tick the relevant box) (i) Receipt of registered post CJ (ii) Receipt of courier service CJ (iii) Receipt of personal service CJ Signature of Appellant _ Name (in capitalletters) _ CNIC Number of person signing the appeal _ The form of appeal and verification form appended thereto shall be signed:- (a) in case of an individual by the individual himself (b) in case of a company by the principal officer. (c) In case of AOP by memberlpartner.- This portion isfor official use Appeal received by transfer Date appeal received In ward register No. From Zone/Range by transfer

ITIIJ Appeal transferred to Date of appeal Outward register No. Zone/Range transferred out------- UDC/LDC/ Officer of Appeal Section CIR(Appeal) (Initial) (Initial) APPEAL ACKNOWLEDGEMENT RECEIPT Appeal Zone/ _ Ciry _ National Tax Appeal No. No/CNIC. I I I I Appellant Name _ Signature of Appellant Date of receipt of Signature, and name of receiving Appeal Official Designation _ 76A. Date of presentation and filing of Appeals.- Any official authorized by the Commissioner (Appeals) in this behalf shall endorse on the front page of every memorandum of Appeal the date on which it is presented, sign the endorsement and the appeal so endorsed shall be entered in a register as provided under rule 76K.

76B. Documents to accompany Appeal.- (1) Every memorandum of appeal shall be accompanied with the following documents along with checklist specifying the documents attached with the memorandum in duplicate (one of which shall be a certified copy), namely:- (a) the order appealed against; o (b) notice of demand; D D (c) proof of payment of appeal fee; (d) a certificate showing the date of service of notice of demand or the impugned D order to the appellant; and (e) a certificate showing the date of communication of the memorandum of appeal and grounds of appeal to the respondent department. D (2) The appellant shall annex an index on the face of memorandum of appeal, showing the documents filed under this rule along with paging in paper book form in duplicate. 76C. Intimation of filing of appeal to the respondent.- The appellant shall before filing of appeal send a copy of the memorandum of appeal and grounds of appeal to the respondent and a certificate to this effect shall be appended with the appeal. 76D. Filing of affidavit regarding contrary facts.-Where a fact, which cannot be borne out by or is contrary to the record, is alleged, it shall be stated clearly and concisely by a duly sworn affidavit and shall have to be filed with the memorandum of appeal. 76E. Defective appeals etc.- (1) Where a memorandum of appeal is not filed in the manner specified in these rules, the official authorized under rule 76A, after examination at the time of filing may, within three working days, require the appellant or his authorized representative, if any, to bring the memorandum of appeal in conformity with the Rules, within the time limitation as specified in sub-section (5) of section 127 of the Ordinance subject to just exceptions under sub-section (6) of the aforesaid section and the appeal so received shall not be deemed to have been filed unless the provisions of these Rules have been fully complied with. (2) Where the appellant or his authorized representative does not meet the requirement under sub-rule (1), the authorized official shall place the matter before the Commissioner (Appeals) for appropriate orders. 76F. Power of attorney etc., by authorized representative.- Where an authorized representative has been appointed or declared as defined in section 172 of Ordinance, such representative shall annex with the memorandum, the document showing his authority and his acceptance thereof, which shall be signed and dated by the representative and shall also specify his capacity in which he is acting as such.

76G. Procedure for filing and disposal of stay appiication.- (1) On receipt of stay application the official authorized in this behalf shall fix the application for hearing in the following manner, namely:- (a) For applications received before 01 :OOPM on a working day, hearing shall be fixed on the next working day; and (b) For applications received after 01:00PM on a working day, hearing shall be fixed on the day after the next working day. (2) Stay applications shall be disposed by the Commissioner (Appeals) within seven working days of fixation. 76H. Date and place of hearing of appeal and stay appiications.- (1) The Commissioner (Appeals) shall issue and properly serve notices to both the parties to the appeal informing them about the date and place of hearing of appeal or the stay application as the case may be. (2) The Commissioner (Appeals) may, where deemed necessary, require the respondent department to submit para-wise comments in response to the appellant's written submissions, if any, on or before the due date of hearing. 761. Hearing of Appeal or stay appiication.- (1) On the day fixed for hearing or any other day to which the hearing is adjourned the appellant shall be heard and the Commissioner (Appeals) shall then hear the respondent against the appeal or stay application and in that case the appellant shall have a right to reply. (2) The Commissioner (Appeals) may from time to time adjourn the hearing of the appeal. 76J. Notice to be issued to both parties under sub-section (2) of section 129.- The Commissioner (Appeals) shall issue notices to both parties for providing them a reasonable opportunity to present their stance in case of increase in the amount of any assessment order or decrease in the amount of any refund. 76K. Maintenance and Preservation of registers.- (1) The following registers shall be maintained according to the format as mentioned below;- S.No. Name of Register (1) (2) 1. Appeals Register 2. Stay Application Register 3. Early hearing Register 4. Register for Compliance of Court (2) The registers of the Commissioner (Appeals) specified in sub-rule (1) shall be preserved forever.

FORMAT OF REGISTERS APPEAL REGISTER S Appeal Date of Name/ NTN Tax Zone / Revenue Date of Status # No. institutions of address / year Field involved appellate (confirmed Appeal taxpayer CNIC formation order /modified/an nulled/enhan ced/other 1 2 3 4 5 6 7 8 9 10 STAY APPLICATION REGISTER S.#. Appeal Date of Name, Date of Tax year Zone/Field Revenue Stay granted Date of No. institution NTN/ receipt formation involved for number order of Appeal CNIC of days/not granted 1 2 3 4 5 6 7 8 9 10 EARL Y HEARING REGISTER S.# Appeal Date Name, Tax Request Request Zone/Field Revenue Date of Appellate No. of NTN/ year date made by formation involved order instit CNIC (Taxpayer ution / Dept) of Appe al 1 2 3 4 5 6 7 8 9 10 COMPLIANCE REGISTER OF COURT DIRECTIONS/ORDERS S.# Appeal Name, Date of Direction/Or Last Date for Date of Appellate No NTN/CNIC Receipt of der of the Disposal order Court Order Court 1 2 3 5 6 7 8

76L. Reports.- (1) Commissioner Inland Revenue (Appeals) shall submit a monthly performance report as set out below by the 5th of every month: MPR (APPEALS) FOR THE MONTH OF 201 / (CIR APPEALS) Particulars of reporting officer: Code: Name ofCIR Telephone / E-mail Address City Mobile No. Appeals for Disposal Opening Transfer Remand Fresh Revenue Available Balance Back Filing involved for (M) Disposal In lOut I Net Disposal Revenue Involved Balance Pendency Revenue Involved (M) During Upto the During Upto the During Upto During the Upto the the Month the Month the the month (M) Month month month (M) month Month (M) (M) Withdrawn Revenue Stay of Proceedings Revenue (M) as per ADRC During the Up to the During Up to During Up to the During Up to month month the the the month the the month month month month month Aging Composition 3 Months Old 4 to 6 Months Old 7 to 12 Months Old More than year Old No. of Revenue No. of Revenue No. of Revenue No. of Revenue Cases Involved Cases Involved Cases Involved Cases Involved (M) (M) (M) (M) Analysis of Appeals decided. Confirmed Modified Annulled Total Others

For the Month Up to the Month Disposal of Stay Applications Opening New stay No. of applications Stay application Closing Balance of Stay application filed decided during pending for more balance Applications in the month month than 10 days (end of month) Disposal of cases on directions of Superior Courts. Opening balance of New cases referred / Cases decided Closing Balance cases remanded by remanded during the during the month Superior Courts month (2) Commissioner Inland Revenue (Appeals) shall submit the stay applications disposal Report as set out below by the s" and zo" day of every month:- STAY APPLICATIONS DISPOSAL REPORT FOR THE MONTH OF , 201 S.# Appeal No. Name of Taxpayer NTN/ Date of Date of Date of CNIC Receipt of Fixation Disposal Application 1 2 3 4 5 6 7 76M. Arrangement and preservation of record.- (1) The record of appeals, and other applications shall consist of the following two parts, namely:-

Part-A (a) Folder containing the particulars of appeals, applications and brief abstract of the impugned orders of the Commissioner; (b) order sheet or chronological abstract of orders; (c) original copy of memorandum of appeal; (d) original copies of grounds of Appeal; (e) affidavits; (f) judgment or any other final order against which appeal is preferred; and (g) judgments and orders of High Courts and Supreme Court. (2) The document specified in sub-rule (1) shall form "Part-A" of the record unless otherwise directed by the Board, all other documents shall form "Part-B" of the record. (3) The documents forming part of appeals, and other applications specified in this rule shall be preserved for a period specified below, which shall be reckoned from the date of final order. Explanation: The expression documents used in this rule includes all forms of electronic record. (4) The documents as mentioned above shall be preserved as under,- (a) documents to be preserved permanently,- (i) Part "A" of the appeals, and applications; and (ii) Judgments of the High Court, Supreme Court in constitutional petitions; (b) documents to be preserved for twelve years and Part "B" of the appeals record and any other documents as directed by the Board; and (c) destruction of Record, after the prescribed period as provided in clause (b), shall be in the manner as directed by the Board. 76N. Manner of destruction of record.- (1) After the expiry of the period of preservation specified in rule 76M above, the record of the appeals, and other applications shall be destroyed in supervision of Commissioner (Appeals). (2) All court fee stamps, affixed to documents which are to be destroyed, shall be removed there from and burnt. (3) The record shall be destroyed by tearing or otherwise so that no document may be used again.

(4) After destruction of the record, the Commissioner (Appeals) under whose supervision the record was destroyed shall certify that the destruction has been rendered such record of no use. (5) The fact of destruction of appeals and other applications shall be recorded under the signatures of Commissioner (Appeals) immediately after their destruction in the register in which such appeals, applications are entered and also in the index prefixed to the record. 760. Seal of the Commissioner (Appeals).- (1) There shall be a seal of the Commissioner (Appeals) on which shall be inscribed his name and insignia. (2) The seal shall remain in the custody of the official as the Commissioner (Appeals) may direct and shall be affixed on every order passed by the Commissioner (Appeals)." . [F.No.l(84)-SCA&A)/20181 L~.(Reema Masud) Secretary (IR-Policy)