The Federal Board of Revenue (FBR) has obtained legal backing to the serving of notices electronically in all such cases where the taxpayers have declared electronic addresses with the tax department.
The FBR has issued an S.R.O.549(I)/2022 to issue a draft amendment in the Income Tax Rules, 2002. The amendment has been made to avoid litigation in courts, tax experts explained.
According to the FBR’s proposed amendment, “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,” it added.
Talking about the implications of the said amendment, a tax expert said that the FBR has made an attempt to obtain legal backing for the notices served through the IRS electronic system. However, it is not clear how the notices would be served electronically to the partners of the association of persons (AOPs ) or directors of the companies to legally cover the notices served through the IRS system.
