The Pakistan Tax Bar Association (PTBA) has called upon Chief Justice of Pakistan, Justice Yahya Afridi, to implement a video link conference facility in all high courts to assist taxpayers in legal proceedings related to tax matters.
In an official letter to the Chief Justice, the PTBA outlined the challenges faced by taxpayers following the enactment of the Tax Amendment Act, 2024. The association pointed out that statutory appellate remedies have undergone significant changes, with jurisdiction now being reassigned based on pecuniary thresholds. As a result, taxpayers are encountering difficulties in efficiently navigating the appellate process.
Under the new provisions, high courts now serve as the second appellate forum in cases where tax demands meet specific thresholds. The changes include:
- Taxpayers must file a reference directly with the high court if the income tax demand is Rs 20 million or less, the sales tax demand is Rs 10 million or less, or the Federal Excise Duty (FED) demand is Rs 5 million or less.
- If the tax demand exceeds these limits, taxpayers must first approach the Appellate Tribunal Inland Revenue before proceeding to the high court.
The PTBA stressed that these amendments disproportionately impact taxpayers residing in remote areas where high court benches are unavailable. This compels them to travel to divisional headquarters for filing reference applications, leading to financial strain and logistical difficulties. The association argued that such challenges hinder taxpayers’ fundamental right to appeal under Article 10A of the Constitution.
To address these concerns, the PTBA proposed the establishment of a video link facility at the principal seats and circuit courts of all high courts. The association noted that a similar system is already operational in the Supreme Court and suggested extending it to high courts to reduce unnecessary travel costs and ensure easier access to justice.
The PTBA urged the Chief Justice to take necessary measures to implement this facility, emphasizing that virtual access to hearings would uphold the principles of justice and fairness while safeguarding taxpayers’ rights. The association reaffirmed its commitment to advocating for taxpayer-friendly legal reforms and ensuring accessibility to judicial proceedings.
