In the field of taxation, there might be occasions when taxpayers disagree with decisions made by tax authorities. In such cases, they have the right to appeal to the appropriate higher authorities. Similarly, tax authorities can also initiate appeals when necessary. These appeals are heard by different forums, including the Tax Appeal Commissioner, Taxes Appellate Tribunal, and the High Court Division of the Supreme Court, as outlined in the Income Tax Act, 2023.

 

Taxpayers might be unhappy with various types of decisions, such as the assessment of income, calculation of tax liabilities or refunds, treatment of losses, imposition of penalties or interest, and determination of tax credits or reimbursements.

 

In Bangladesh, there are several levels of appellate tax authorities where appeals can be made:

 

• Appeals to the Inspector Joint Commissioner of Taxes (IJCT) against decisions made by the Tax Recovery Officer (TRO).
• Appeals to the Additional/Joint Commissioner of Taxes or Commissioner of Tax against decisions made by the Deputy Commissioner of Taxes.
• Appeals to the Commissioner of Tax against decisions made by the Additional/Inspecting Joint Commissioner of Taxes.
• Appeals to the Taxes Appellate Tribunal against decisions made by the Additional/Inspecting Joint Commissioner of Taxes or Commissioner of Tax.
• Appeals to the High Court Division of the Supreme Court against decisions made by the Taxes Appellate Tribunal.
• Additionally, disputes involving taxpayers, tax authorities, or appellate bodies can sometimes be resolved through Alternative Dispute Resolution (ADR).

 

Our team of expert lawyers is committed to providing professional legal guidance in line with the Income Tax Act and Rules to address disputes and protect the interests of taxpayers. This includes preparing and submitting strong appeals on behalf of clients, and following the requirements of the Income Tax Ordinance and Rules carefully. Moreover, TP Tax Litigation Services excels in representing clients during hearings and presenting compelling arguments to resolve disputes. With a team of qualified professionals and experienced tax experts, TP Tax Litigation Services is ready to engage with the National Board of Revenue (NBR) to safeguard taxpayers’ interests.