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The Tax-payers (Authorized Representative) Rules, 2001

The Tax-payers (Authorized Representative) Rules, 2001

The

Tax-payers 

(Authorized Representative) Rules, 2001

 

The Tax-payers (Authorized Representative) Rules, 2001, are a set of regulations in Pakistan that pertain to the appointment and functions of authorized representatives for taxpayers in their interactions with tax authorities. These rules establish a framework for individuals or entities to appoint representatives to assist them in dealing with tax-related matters.

 

6th  November, 2001

 

In exercise of the powers conferred by clause (xxi) of sub-section (2) of section 37 of the Central Excise Act, 1944 (I of 1944), section 219 of the Customs Act, 1969 (IV of 1969) and section 50 and section 52 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to make the following rules namely ,-

 

  1. Short title, commencement and application .-

 

(1)    These rules may be called The Tax-payers (Authorized Representative) Rules, 2001.

 

(2)    They shall apply to persons authorized by the tax-payers to represent them or appear on their behalf, before the Appellate Tribunal or any other adjudicating authority.

 

(3)    They shall come into force at once.

 

  1. Definitions.-

 

(1)    In these rules, unless there is anything repugnant in the subject or context,-

 

(a)      “authorized representative” means a person authorized in writing by a tax-payer on a Letter of Authorization as specified in Annex – A to the rules;

 

(b)    “Appellate Tribunal” means the Customs, Excise and Sales Tax Appellate Tribunal constituted under section 194;

 

(c)    “adjudicating authority” means any officer appointed to adjudicate and decide cases under section 179 of the Customs Act, 1969 (IV of 1969), section 45 of the Sales Tax Act, 1990 and section 33 of the Central Excise Act, 1944 (I of 1944);

 

(d)    “accountant” means —

 

(i)     a Chartered Accountant within the meaning of the Chartered Accountants Ordinance, 1961 (X of 1961); or

 

(ii)     a Cost and Management Accountant within the meaning of the Cost and Management Accountants Act, 1966 (XIV of 1966); or

 

(iii)    a member of any association of accountants recognized in this behalf by the Federal Government;

 

(e)    “misconduct” means conduct prejudicial to good order, unbecoming of a gentleman and includes any act on his part to bring or attempt to bring outside or any sort of influence directly or indirectly to bear on the officer of Customs, Central Excise and Sales Tax in respect of any matter relating to discharge of his duties under the relevant Acts or creating hindrance in discharge of such duties or impersonation or submission of fake documents;

 

(f)    “relevant Act” means the Central Excises Act, 1944 (I of 1944), the Customs Act, 1969 (IV of 1969), and the Sales Tax Act, 1990;

 

(g)    “rules” means the rules made under the relevant Act; and

 

(h)    “tax-payer” means any person who is required, or liable, to pay, or is paying duty, or tax, or any sum under any or all of the relevant Acts, or the rules and includes any person who is engaged directly or indirectly in any activity falling within the scope of any of the relevant Acts or the rules.

 

  1. Persons authorized to represent a taxpayer.-

 

For the purpose of these rules only, the following persons are authorized to represent a tax-payer before the adjudicating authority and Appellate Tribunal, namely ;

 

(a)    a person in the employment of the tax-payer working on a full time basis and holding at least a bachelor’s degree in any discipline from a university recognized by the University Grants Commission provided that such person shall represent only the tax-payer in whose employment he is working on full-time basis;

 

(b)    an advocate entered in any rolls and practicing as such, under the Legal Practitioners and Bar Councils Act, 1973n (XXXV of 1973);

 

(c)    a person holding a Bachelor or Masters degree in Commerce;

 

(d)    a person who has retired or resigned after putting in satisfactory service in the Sales Tax Department or Customs Department or Central Excise Department for a period of not less than ten years in a post or posts not inferior to that of an Assistant Collector:

 

Provided that no such person shall be entitled to represent a tax-payer for a period of one year from the date of his retirement or resignation or in any case in which he had made, or approved, as the case may be, any order under the relevant Acts; and

 

(e)    an accountant.

 

  1. Disqualifications .-

 

The following persons shall not be entitled to represent a tax-payer under these rules, namely :-

 

(a)    any person who has been convicted as a result of any criminal proceedings under any law for the time being in force in Pakistan;

 

(b)    a person who has been dismissed or compulsorily retired from service;

 

(c)    a person who has become insolvent;

 

(d)    a person who is guilty of misconduct as defined in sub-rule (c) of rule 2.

 

  1. Procedure to appoint authorized representative.-

 

To appoint his authorized representative, a taxpayer shall issue a Letter of Authorization, in the form specified in Annex – A, duly signed by proprietor, partner or director of the company or business concern, which shall be submitted by the authorized representative before the adjudicating authority or Appellate Tribunal. The authorized representative will use the Letter of Authorization for a single hearing, or till final decision of the case, by the adjudicating authority or the Appellate Tribunal, as the case may be.

 

  1. Power to disqualify.-

 

On receipt of a complaint against any authorized representative for misconduct from the Appellate Tribunal or, as the case may be, an adjudicating authority, the Central Board of Revenue may, after affording such representative an opportunity of being heard, disqualify him from representing the tax-payer.

 

 

 

 

 

ANNEX – A

 

LETTER OF AUTHORIZATION

 

[See Rule 5]

 

 

I, ______________________________________, Proprietor/Partner/Director of M/s. _____________________________, hereby authorize Mr. ___________________ S/o. Mr. ________________________ N.I.C. No. ___________________________ to represent before the adjudicating authority or the Customs, Excise and Sales Tax Appellate Tribunal, _______________________________________ Bench on behalf of M/s. __________________________ S.Tax Reg. No. / Central Excise License No. ___________________ for single hearing on ______________________ (date) / till the decision of the case or till withdrawal of this authorization (cross out whichever is inapplicable), whichever is earlier.

 

I also affirm and certify that he fulfills the conditions of an authorized representative as prescribed in the Tax-payers (Authorized Representative) Rules, 2001.

 

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