Karachi, December 14, 2023 – The Federal Board of Revenue (FBR) in Pakistan has unveiled a groundbreaking solution to address concerns related to the electronic service of notices.
Acknowledging the controversy surrounding this mode of communication and complaints from taxpayers about non-receipt, the FBR has introduced a mechanism to officially confirm the receipt of electronic notices through server-based verification.
Electronic service of notices has been a point of contention, with taxpayers often expressing frustration over alleged non-receipt of important documents. In response to these concerns, the FBR has taken proactive steps to enhance the transparency and efficiency of the electronic notification system.
The FBR’s latest move is outlined in the updated Income Tax Rules, 2002, specifically for the tax year 2024. The amended rules, particularly Rule 74, introduce a structured framework for the electronic service of documents. The key provisions of Rule 74 are as follows:
(1) Rule 74 – Service of documents electronically:
• This rule is applicable for the service of documents under the Ordinance or these rules.
• Where a person has provided an electronic address, the document required to be served on the person shall be considered sufficiently served if sent to that address.
• For the purposes of sub-rule (2), a document is considered sent to an electronic address if the sender receives: (a) In the case of a message sent to a facsimile number, confirmation from the sending facsimile machine that the transmission is sent. (b) In the case of a message sent to an electronic mail address, confirmation from the server of the recipient that the message has been received. (c) From the Board, a digitally signed e-mail acknowledging the receipt of the Electronic Income Tax Return or electronic withholding tax statement.
(4) Definitions:
• In this rule, “document” means any notice, order, or requisition under the Ordinance.
• “Electronic address” is defined as a facsimile number or electronic mail address.
By establishing these guidelines, the FBR aims to create a robust and reliable system for electronic communication, ensuring that taxpayers are not only served electronically but also receive confirmation of the receipt. The inclusion of server-based verification and digitally signed acknowledgments is expected to add an additional layer of security and credibility to the electronic notification process.
This development reflects the FBR’s commitment to embracing technological advancements while addressing the concerns of the taxpayers. As the implementation of these updated rules unfolds, it is anticipated that the electronic service of notices will become a more streamlined and dependable method for communication between the FBR and taxpayers, fostering efficiency and transparency in the tax administration process.
