Karachi, February 22, 2025 – The Pakistan Tax Bar Association (PTBA) has formally appealed to the Chief Justice of Pakistan, Justice Yahya Afridi, to introduce a video link conference facility at all high courts to facilitate taxpayers in tax-related legal proceedings.
In a letter addressed to the Chief Justice, the PTBA underscored the numerous challenges taxpayers have encountered following the enactment of the Tax Amendment Act, 2024. The association highlighted how statutory appellate remedies have been significantly redefined, and jurisdictions have been reassigned based on pecuniary thresholds to various appellate forums, including high courts. Consequently, taxpayers are struggling to navigate these new appellate procedures efficiently.
Under the revised pecuniary jurisdictions introduced by the Act, the high courts have now become the second appellate forum due to the following changes:
• Taxpayers must directly file a reference from the Commissioner Inland Revenue (Appeals), which is the first stage of appeal, to the High Court if the income tax demand is Rs 20 million or less, sales tax demand is Rs 10 million or less, or Federal Excise Duty (FED) demand is Rs 5 million or less.
• If the demand surpasses the aforementioned thresholds, the taxpayer is required to file a reference before the Appellate Tribunal Inland Revenue before approaching the high court.
The PTBA emphasized that these amendments have disproportionately affected taxpayers residing in remote areas where high court benches are not available. As a result, they are compelled to travel frequently to divisional headquarters to submit reference applications, incurring significant financial burdens. The association argued that this situation infringes upon the taxpayers’ fundamental right to appeal, as enshrined in Article 10A of the Constitution.
To mitigate these hardships, the PTBA has proposed the establishment of a video link conference facility at both the principal seats and circuit courts of all high courts. The association noted that a similar facility is already operational in the Supreme Court and urged that extending this service to high courts would safeguard taxpayers’ fundamental right of appeal by reducing excessive travel costs.
The PTBA urged the Chief Justice to direct the relevant high courts to implement this facility, ensuring taxpayers have seamless access to justice. The association reaffirmed its commitment to protecting taxpayers’ rights and emphasized that providing virtual access to hearings aligns with the Supreme Court’s fundamental principles of justice and fairness.