ISLAMABAD: The Federal Board of Revenue has set one-time remuneration of 300,000 rupees for the chairperson and 150,000 rupees for each member of an Alternative Dispute Resolution Committee (ADRC) for resolving tax disputes involving a disputed tax liability of up to 50 million rupees.
Under revised rules issued Friday, the chairperson will receive 500,000 rupees and each member 250,000 rupees where the disputed tax liability exceeds 50 million rupees. An Inland Revenue officer not below BS-21 serving on the committee will be excluded from the prescribed remuneration.
According to SRO 1927(I)/2026, the revised Rule 231C will apply to all disputes brought or specified for resolution under Section 134A of the Income Tax Ordinance, 2001. It defines an “aggrieved person” as a person who has brought a dispute for resolution under the relevant section, while a “committee” means one constituted under Sub-section (3) of Section 134A.
The FBR also provided for travel and daily allowances for committee members. The chairperson may be allowed TA/DA equivalent to the entitlements admissible to a BPS-22 officer of the federal government, while a committee member may receive allowances equivalent to those admissible to a BPS-21 federal government officer.
Under the amended rules, an aggrieved person seeking resolution of a dispute under Section 134A must submit a written application to the FBR in the prescribed form set out in Part I of the Schedule to Rule 231C.
In addition to the documents required under Sub-section (2) of Section 134A, the applicant must nominate a person under Clause (c) of Sub-section (3) of Section 134A. The nomination must be accompanied by a copy of the nominee’s Computerized National Identity Card, telephone number, permanent address and email address.
