The Federal Board of Revenue (FBR) has permitted registered sales taxpayers to file appeals directly with the Appellate Tribunal Inland Revenue in Federal Excise Duty (FED) matters, without first pursuing the basic appeal under the Finance Act 2025.
The updated FED Act, effective up to July 1, 2025, states that any person, except a state-owned enterprise (SOE), dissatisfied with an order by the Board, Commissioner Inland Revenue, or other relevant officers, may submit an appeal to the Appellate Tribunal within 30 days of receiving such order.
SOEs, however, may file appeals under sub-section (11) of section 134A of the Income Tax Ordinance, 2001. The Tribunal will handle appeals following the procedures outlined in sections 131 and 132 of the Income Tax Ordinance and corresponding rules.
Aggrieved parties or the Commissioner may, within 60 days of the Tribunal’s decision, refer any question of law to the High Court along with the case statement and complete record of the Appellate Tribunal.
