Appeals and Revisions Chapter- 18
An authorized representative of a taxpayer shall be a person who is a representative of the person
may be a relative of the taxpayer, a current full-time employee of the taxpayer, any officer of a
scheduled bank with which the taxpayer maintains a current account or has other regular dealings,
any legal practitioner entitled to practice in any Civil Court in Pakistan, any accountant; or any income
tax practitioner.PART – II (For CA Mod F and ICMAP students)
- Liability and obligations of representatives [Section 173]
Every representative of a person shall be responsible for performing any duties or obligations
imposed on the person, including the payment of tax.
Any above tax is payable by a representative of a taxpayer shall be recoverable from the
representative only to the extent of any assets of the taxpayer that are in the possession or under the
control of the representative and in the event of disagreement, such representative or person may
obtain from the Commissioner Inland Revenue a certificate stating the amount to be so retained
pending final determination of the tax liability.
Every representative shall be personally liable for the payment of any tax due by the representative in
a representative capacity if, while the amount remains unpaid, the representative-
(a) Alienates, charges or disposes of any moneys received or accrued in respect of which the tax
is payable; or
(b) disposes of or parts with any moneys or funds belonging to the taxpayer that is in the
possession of the representative or which comes to the representative after the tax is payable,
if such tax could legally have been paid from or out of such moneys or funds.
This section shall not relieve any person from performing any duties imposed by or under this
Ordinance on the person which the representative of the person has failed to perform.
10.1 None of the following shall act as authorised representative;
A person who has been dismissed or removed from service in the IT Department, a person
having resigned from service after having been employed in the IT Department for not less than
2 years for a period of 2 years from the date of resignation, a person having retired from service
in the IT Department for a period of 1 year from the date of retirement in any case in which the
person had made or approved any order of assessment, refund or appeal within 1 year before
the date of retirement; or a person who has become insolvent for so long as the insolvency
continues, or a person who has been convicted of an offence in relation to any income tax
proceedings for such period as the Commissioner Inland Revenue may, by order in writing,
determine.
Where any legal practitioner or accountant is found guilty of misconduct in a professional
capacity by any authority entitled to take disciplinary action against the legal practitioner or
accountant, an order passed by that authority shall have effect in relation to any right to
represent a taxpayer as it has in relation to the person's right to practice as a legal practitioner
or accountant.
Where any person other than above found guilty of misconduct in relation to any IT proceeding,
the Commissioner Inland Revenue may, by an order in writing, direct that the person cease to
represent a taxpayer before the Commissioner Inland Revenue, Commissioner Inland
Revenue(Appeals) or Appellate Tribunal but after the Commissioner Inland Revenue has given
the person a reasonable opportunity being heard.
Any person, against whom an order has been made may, within 30 days of service of notice of
the order, appeal to the Board to have the order cancelled. The Board may admit an appeal
after the expiration of the said period if satisfied that the appellant was prevented by sufficient
cause from lodging the appeal within the period.
No order made, shall take effect until thirty days after notice of the order is served on the
person or, where an appeal has been lodged until the disposal of the appeal.