How to File an Appeal Against a Reference Order?

The Federal Board of Revenue (FBR) has made it easy for taxpayers to file appeals against reference orders issued by the tax authorities. You can now submit your application online through the Iris web application.

What is a Reference Order?

A reference order is a decision issued by the tax authorities regarding your tax liability. It could be an assessment order, penalty order, or other types of orders. If you disagree with the order, you can file an appeal against it.

When to File an Appeal:

You have 30 days from the date of issuance of the reference order to file an appeal. If you miss this deadline, you will need to submit a condonation application first to get permission to file an appeal.

Steps to File an Appeal:

1. Log in to Iris: Go to Fbr and enter your registration number and password.
2. Select “Appeals” Menu: From the main menu, choose “Appeals” and then “Request to file appeal against reference Order”.
3. Choose Tax Year: Click “period” and select the tax year the order applies to.
4. Provide Information: In the “Contents” tab, explain why you disagree with the order.
5. Pay Appeal Fee: Click “Payment” and attach a Challan Payment Receipt (CPR) for the required fee. The fee depends on your type of appeal and taxpayer status (company or individual).
6. Attach Evidence (Optional): Click “Attachment” and upload any documents supporting your appeal.
7. Select Reference Order: Click “Reference Order” and choose the specific order you’re appealing against.
8. Verify and Submit: Click “Verification” and enter your PIN code to verify. Finally, click “Submit” to file your appeal.

Important Notes:

• You can save a draft of your appeal to edit later.
• After submitting, you cannot edit the appeal anymore.
• If you missed the 30-day deadline, you will need to submit a condonation application first.

• The required appeal fee varies depending on the type of appeal and your taxpayer status.

Filing an appeal against a reference order in Pakistan is a relatively straightforward process that can be completed online through the Iris system. By following the steps outlined in this guide, you can submit your appeal and challenge the tax authorities’ decision.

Call to Action:

If you have received a reference order that you believe is unfair, don’t hesitate to file an appeal. It’s your right to challenge the tax authorities’ decisions and protect your financial interests.