KARACHI: The country’s tax appeal system has fallen into “dysfunction” phase six months after major reforms were implemented through the Tax Laws (Amendment) Act 2024, putting Rs. 2.7 trillion tax litigations into an uncertain situation. In a letter sent to the minister for law and justice, the Pakistan Tax Bar Association (PTBA) said the legislation, which was touted as a solution to unlock Rs 2.7 trillion in pending tax litigation, has instead created new bottlenecks and failed to deliver on its key promises. “The tax judicial forum up to the Appellate Tribunal Inland Revenue (ATIR) appears dysfunctional and getting justice has become both difficult and expensive for taxpayers,” said PTBA. Deterioration of ATIR working: PTBA urges law minister to form oversight body The letter highlights severe understaffing at the ATIR, with major cities operating at less than half capacity. Karachi, the country’s financial hub, currently has only four tribunal members against a sanctioned strength of 12. Operational inefficiencies have compounded the staffing issues. Tribunal benches are reported to start late and end early, operating from 11 AM to 3 PM instead of following standard High Court hours. The letter said that judgment deliveries were frequently delayed, and case disposal statistics were being manipulated by counting simple stay order extensions as fully resolved cases. “The…