 |
 Income
Tax Ordinance, 2001 |
| Alternate
Dispute Resolution |
|
| |
|
| |
|
As the term suggests this is very innovative
concept for dispute resolution. According to the proposed
amendment it is proposed that a dispute resolution committee
consisting of a tax officer, tax practitioner chartered
accountant, or a reputable taxpayer be made where there
is any dispute relating to any tax issue of any taxpayer.
The committee will have powers to examine the issue, may
engage an auditor to conduct an audit and make recommendation
in his report. The board will pass an order based on the
committee’s recommendation. After the decision of
the board and payment of tax by the taxpayer if any the
issue will stand resolved to that extent. In case the
matter is already sub-judice then the board will send
the committee’s recommendation to the appropriate
appellate forum for necessary orders. The aggrieved person
in case of his dissatisfaction has been given the recourse
to file the appeal or reference within sixty days of the
communication of order by the board. The board has been
empowered to make rules in this regard. |
| |
|
|
© 2004, All Rights Reserved, RASG |
|
|
 |
Mr. Riaz Ahmed
