I/We ________________________s/o______________________ resident of/having registered office at _________________________, holder of CNIC No/company registration number ______________, solemnly declare that a signed copy of the return/certificate/statement/document/annexure/etc have
been provided to my/our e-intermediary Mr/Ms._________________________________________________
(Name & Address)
who is a Chartered Accountant / Cost and Management Accountant / a legal practitioner entitled to practice in any civil Court in Pakistan/ a member of the Association of Chartered Certified Accountants, UK/ ITP registered with Tax Bar affiliated with All Pakistan Tax Bar Association of Pakistan. I/we further authorize the said e-intermediary to transmit my/our return/certificate/statement/document/ annexure/etc to the designated officer of 3[Federal Board of Revenue].
(Signatures)
Name: __________________________ Address: ___________________________ (7) The return / certificate / statement / document / annexure / etc. and all supporting documents of the taxpayers shall be retained by the e- intermediary who shall provide them to the taxation officer concerned whenever demanded.]
1
Substituted by SRO 516(I)/2006 dated 1st June 2006. The substituted sub Rule read as under: “In this section, “electronic signature” means the unique identification, in electronic form, that is approved by the Commissioner or Regional Commissioner for use by the person or the person’s representative.”
2
Inserted by SRO 516(I)/2006 dated 1st June 2006
74. Service of documents electronically.- (1) This rule applies for the
purposes of the service of documents under the Ordinance or these rules.
(2) Where a person has notified the Commissioner in writing of an electronic address for service of documents under the Ordinance or rules, a document required to be served on the person by the Commissioner or Regional Commissioner shall be considered sufficiently served if sent to that address.
(3) For the purposes of sub-rule (2), a document is considered sent to an electronic address if the sender receives -
(a) in the case of a message sent to a facsimile number, confirmation from the sending facsimile machine that the transmission is sent; 1[ ]
(b) in the case of a message sent to an electronic mail address, confirmation from the server of the recipient that the message has been received 2[;and]
(c) 3[from the Board a digitally signed e-mail acknowledging the receipt of Electronic Income Tax Return.]
(4) In this rule -
(a) “document” means any notice, order or requisition under the Ordinance; and
(b) “electronic address” means a facsimile number or electronic mail address.
75. Forms and notices.- Any order, notice, assessment, computation or
other document required to be issued under the Ordinance or these rules may be generated by computer and the order, notice, assessment, computation or other document shall not require the signature of the taxation officer whose name and designation is specified thereon.
1
The word “and” omitted vide SRO 516(I)/2006 dated 1st June, 2006
2
The word “and” added vide SRO 516(I)/2006 dated 1st June, 2006
3
CHAPTER XII APPEALS
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 to the Commissioner (Appeals)
FORM OF APPEAL APPEAL NO.___________
APPEAL DATE__________ (For office use only) To THE COMMISSIONER (APPEALS) ZONE________ Amount of appeal fee paid Date of payment of appeal fee - - Amount of tax demand based on return of income.
Date of payment of. - -
Amount of tax levied additionally whether requirement
of tax payment for filing of appeal met or not? No Yes National Tax Number Of Appellant - - Tax Year Zone _______________________
Circle _______________________ Jurisdiction___________________ Name of Appellant
Appellants Status” Individual AOP Company Any other for appeals for AY 2002-2003
(Pl. encircle the appropriate box)
Address of Appellant Name of Authorized Representative (if any)
Status of Representative C A C&M A AD V IT P A R (Pl. encircle the appropriate box)
Address to which the Notice may be sent
Name of the Commissioner (who passed the order)
CIT Code INCOME DECLARED
ASSESSED
Signature of the official _____________________ Who received the appeal ___________________ Name __________________________________
(in capital letter)
TAX ASSESSED a) Income tax b) Additional Tax c) Penalty d) Surcharge e) Others (g) Total
(i) Undisputed liability. This shall not be less than the tax due on the basis of return.
(j) Disputed Tax Demand
General Guidelines
1. Indicate the section and sub- section of the Income Tax Ordinance under which appeal filed.
2. Where payment made on more than one date please give details on a separate Sheet.
3. AOP: Association of Persons
4. CMA: Cost & Management Accountant.
5. ADV Advocate
6. AR: Authorized Representative
(k) Amount out of (j) paid ____________________ (l) Total amount of (i) and (k) paid ____________________ N.B. (i) The appeal should be filed in duplicate.
(ii) The appeal should be accompanied by the Notice of Demand and/or a copy of the assessment appeal against, as the case may be.
GROUNDS OF APPEAL (Attach separate sheets, if required) 1.
2. 3.
4._________________________________________________________________ BRIEF CLAIM IN APPEAL/ PAYER
VERIFICATION
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 to the concerned officer personally to the Commissioner/ Circle ________ Zone/ Jurisdiction _______ on _________ (date)
Signature of Appellant________________________ Name (in capital letters)________________________ NIC 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 member/partner.
________________________________________________________________________________
Appeal received by transfer Date appeal received In ward register No. From Zone/Range by transfer
_______________________ Appeal transferred to Date of appeal Outward register No. Zone/Range transferred out
_______________________
UDC/LDC/ Officer of Appeal Section _____________ CIT(Appeal) _______________ (Initial) (Initial)