KARACHI: Pakistan Tax Bar Association (PTBA) has demanded the government of appointing accountant members of Appellate Tribunals on the approval from Supreme Court or higher courts.
In a letter to Finance Minister Asad Umar, State Minister of Revenue Hammad Azhar and Law Minister Farough Naseem, on Thursday, the apex tax bar said that Appellate Tribunal Inland Revenue (ATIR) and Customs Tribunals were not only appellate forms for the taxpayers, but were equally important for the Federal Board of Revenue (FBR) aggrieved of the relief given to the taxpayer by the Commissioner Appeal or Collector Appeal.
The tax bar said the tribunals functioned through its benches comprising judicial and accountant members. The qualification for appointment as judicial member was similar to that for the appointment of a high court judge.
On the other hand the Income Tax Ordinance, 2001 provided that the accountant member should be either a grade 21 officer of inland revenue or a commissioner having at least three years’ experience or a chartered accountant with 10 year’s experience.
“Unless the position of account members are advertised through Federal Public Service Commission (FPSC), how can a chartered accountant or a cost and management accountant ever be selected on merits as accountant member,” the bar questioned.
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