In circumstances where a person has supplied an electronic address, the Federal Board of Revenue (FBR) has granted legal protection to electronically-served notifications. The FBR published an SRO547(I)/2022 on Friday to alter the Income Tax Rules, 2002.
Where a person has supplied an electronic address, the document needed to be served on that person must be deemed appropriately served if transmitted to that address, according to the FBR‘s new amendment.
The FBR has acquired legal support for the letters sent via the IRS computerized system, according to a tax expert. The tax department’s efficient service of the order is just as vital as the other conditions of the Income Tax Ordinance, 2001.
The taxpayer’s ability to appeal against a reference order before an Appellate Authority is directly affected by the procedure of serving an order. Section 218 of the Ordinance deals with the service of orders; nevertheless, Section 218 of the Ordinance deals with corporations (2).
Any notice, order, or requisition required to be served on a resident individual (other than in a representative capacity) for the purposes of this Ordinance shall be treated as properly served on the individual if (a) personally served on the individual or, in the case of an individual under a legal disability or a non-resident individual, the individual’s representative; (b) sent by registered post or courriel; or (c) sent by registered mail or courriel.