In a move to streamline the tax appeal process, the federal government has introduced a new bill in the National Assembly aimed at curtailing the jurisdiction of the Commissioner Inland Revenue (IR) Appeals of the Federal Board of Revenue (FBR). The Tax Law Amendment Bill 2024, presented by Federal Minister for Law and Justice, Azam Nazeer Tarar, on Wednesday proposes key changes in how tax appeals are handled in terms of income tax, sales tax, and federal excise duty. Under the current system, the Commissioner IR Appeals handles a broad spectrum of tax-related appeals. However, with the introduction of this bill, their jurisdiction will be limited to dealing with income tax appeals up to Rs20 million, sales tax appeals up to Rs10 million, and federal excise duty appeals up to Rs5 million. Appeals exceeding these amounts will now be directly heard by the Appellate Tribunal Inland Revenue (ATIR). This proposed redirection is part of a broader effort to expedite the decision-making process in tax-related matters, ensuring that cases involving larger sums are handled by the ATIR, which is equipped to deal with more complex and higher-value disputes. As outlined in the bill, all cases currently pending before the Commissioner that exceed these thresholds will be transferred to the ATIR, with a stipulated decision period of six months from the date of transfer. Further, the bill seeks to enforce stricter timelines for the escalation of cases from the Tribunal to the High Court, mandating that such appeals and references be filed within 30 days of receiving the order, with the High Court required to make a decision within six months. The legislative intent behind these reforms is clear. The minister noted that there is currently a staggering Rs2.7 trillion tied up in pending tax…