Any person dissatisfied with any order passed by a Commissioner of Inland Revenue has the right of appeal before the Federal Board of Revenue (FBR). Disputes between taxpayers and tax authorities are not uncommon, especially when it comes to matters of quantifying taxable income, determining tax liability, or imposing penalties. To address such disagreements, individuals and entities in Pakistan have the right to appeal before the Federal Board of Revenue (FBR) against any order issued by a Commissioner of Officer Inland Revenue. Here’s what you need to know about the process of filing a tax appeal with the FBR: Who Can File an Appeal: • Individuals: The individual taxpayer himself. • Association of Persons (AOP): Any partner or member of the association. • Companies: The principal officer. • Deceased Individual: The legal representatives of the deceased. • Individual under Legal Disability or a Nonresident Person: Their respective “representative.” Common Reasons for Appeals: Appeals typically arise due to disagreements between taxpayers and tax collectors (Inland Revenue department) regarding various aspects of taxation, including: • Quantification of taxable income. • Determination of tax liability. • Imposition of default surcharge, penalties, etc. Appeal Process: 1. Submission of Tax Due: To initiate the appeal process, the…