Karachi, April 4, 2024 – The Pakistan Tax Bar Association (PTBA) on Thursday called upon the government to expedite the process of appointing members to the Appellate Tribunal of Inland Revenue (ATIR), highlighting concerns over the impending vacancies and its potential impact on the dispensation of justice and economic activities.
In a letter addressed to Federal Law Minister Azam Nazeer Tarar, PTBA President Anwar Kashif emphasized the urgency of filling the upcoming vacancies at ATIR, as a significant number of members are set to conclude their contracts on June 4, 2024, without any indication of new appointments being initiated.
Kashif stated, “Considering the importance of the appellate forum, it is a matter of serious concern. We fear that the unavailability of judicial members in ATIR will lead to delays in the dispensation of justice, consequently slowing down the economic cycle as tax revenue fails to reach the treasury.”
The PTBA outlined several key points that should be considered to ensure the effectiveness of ATIR in addressing taxpayer grievances in accordance with tax laws:
• Appointment Procedure: Judicial and accountant members should be appointed in accordance with the established procedure, without resorting to contractual appointments for judicial members.
• Accountant Members: Accountant members should be selected from the accountant fraternity as per the provisions of Section 130 of the Income Tax Ordinance, 2001.
• Tenure and Training: Accountant members deputed by the Federal Board of Revenue (FBR) should serve for a minimum of three years without interruption and undergo a mandatory three-month training program at respective judicial academies.
• Experience Requirement: Officers with less than three years of job experience should not be considered for appointment as accountant members of ATIR.
• Constitution of Committees: Committees comprising the law minister, relevant tribunal chairman, and PTBA President should be formed for the recommendation and endorsement of judicial and accountant members.
The PTBA urged the Law Minister to take immediate action to lay the groundwork for the appointments, emphasizing the importance of proactive measures to ensure a smooth transition and continuity in the functioning of ATIR.
As Pakistan grapples with various economic challenges, the timely appointment of qualified members to ATIR is deemed essential for maintaining confidence in the tax administration system and fostering a conducive environment for economic growth and development.
