Practice 05 / 10
Tax litigation
ITO 2001 · Sales Tax Act 1990
Disputes with the Federal Board of Revenue over assessments, liabilities and refunds. Tax litigation is complex and slow; counsel protects your rights at every tier.
The governing law
- 01
Income Tax Ordinance, 2001
- 02
Sales Tax Act, 1990
- 03
Customs Act, 1969
The tiers of a tax dispute
- 01
Assessment order
The FBR determines the taxpayer’s liability.
- 02
Commissioner (Appeals)
The first appeal against the assessment.
- 03
Appellate Tribunal
A further appeal if the Commissioner’s decision stands.
- 04
Judicial review
In some cases, review before the High Court or Supreme Court.
- 05
Alternative dispute resolution
Mediation and conciliation outside formal litigation.