Tax Lawyers in Peshawar

The Income Tax Ordinance 2001 is the primary legislation governing income tax in Pakistan [citation:7]. It was enacted to consolidate and amend the law relating to income tax. The Ordinance extends to the whole of Pakistan [citation:7] and covers definitions, business and employment income, deductions, tax rates, filing requirements, and dispute resolution mechanisms.

You can challenge a tax notice by filing an appeal before the Commissioner (Appeals) Inland Revenue within 30 days [citation:4]. Under recent amendments, appeals within PKR 20 million for income tax go to the Commissioner (Appeals), while appeals exceeding this threshold go directly to the Appellate Tribunal Inland Revenue (ATIR) [citation:4]. The ATIR Peshawar Bench handles appeals from taxpayers in Khyber Pakhtunkhwa [citation:1].

The ATIR Peshawar Bench serves as the primary appellate forum for tax disputes originating in Khyber Pakhtunkhwa [citation:1]. It provides regional access to justice for individuals and businesses facing tax disputes and may decide appeals within 90 days [citation:4]. The ATIR has two sets of rules governing its operations: the Appellate Tribunal Inland Revenue (Appointment of Chairperson and Members) Rules, 2020, and the Appellate Tribunal Inland Revenue (Functions) Rules, 2023 [citation:4]. A tax lawyer can represent you before the ATIR.

Yes, decisions of the Commissioner (Appeals) or the ATIR can be challenged by filing a reference application before the Peshawar High Court [citation:1]. The High Court has dedicated Income Tax benches that specialize in interpreting tax statutes, constitutional rights, and procedural fairness [citation:1]. The High Court must decide tax reference applications within six months [citation:4].

The Sales Tax Act 1990 governs the levy, collection, and payment of sales tax on taxable supplies and imported goods in Pakistan [citation:3]. Sales tax is generally charged at a rate of 17% of the value of taxable supplies or imported goods [citation:3]. Retailers are also subject to sales tax through monthly electricity bills under the Act [citation:3]. The Act provides for withholding agents, zero-rated supplies, and the recovery of excess tax collected [citation:3].

The Income Tax Amendment Act 2025 introduced an ADR system for tax disputes up to PKR 50 million [citation:9]. The ADR committee is chaired by a retired High Court or Supreme Court judge with mandatory experience in handling tax matters [citation:9]. The committee also includes a Grade-21 FBR officer and a representative of the FPCCI [citation:9]. ADR decisions are legally binding and mandatory to implement [citation:9].

Under the Tax Laws (Amendment) Act 2024, new monetary thresholds for appeals have been set: PKR 20 million for income tax, PKR 10 million for sales tax, and PKR 5 million for federal excise law [citation:4]. Appeals within these limits go to the Commissioner (Appeals), while appeals exceeding them go directly to the Appellate Tribunal [citation:4]. These changes became effective on 16 June 2024 [citation:4].

The Peshawar High Court exercises jurisdiction over tax matters from Khyber Pakhtunkhwa [citation:1]. It has dedicated Income Tax benches that specialize in interpreting tax statutes, constitutional rights, and procedural fairness [citation:1]. The High Court can grant stays on tax recovery orders, typically requiring payment of 30% of the tax determined [citation:4], and can set aside illegal tax notices [citation:5].

You will need: the tax assessment order or notice, filed income tax returns, evidence of payments made, bank statements and financial records, supporting documents for deductions and exemptions, witness statements, and any correspondence with the FBR. A tax lawyer can help prepare and file the appeal with all required documentation [citation:1].

Top tax lawyers in Peshawar include Advocate Atif Zia Khattak, Advocate Syed Muhammad Ishaq Shah, and Advocate Ahsan Masood Khan. Advocate Atif Zia Khattak is the Founding Partner at Zia Law Firm and specializes in income tax disputes, sales tax litigation, and appeals before the ATIR and Peshawar High Court. Advocate Syed Muhammad Ishaq Shah is known for his success in tax appeals and compliance matters. Advocate Ahsan Masood Khan has expertise in constitutional petitions and corporate tax litigation [citation:1][citation:6].