Wednesday, 3 July 2024
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Income Tax Rules amended: Issuance of tax notices via Phone SMS

Phone SMS included as mode of service for tax notices.

The FBR issued SRO 1250(I)/2020 on Monday to issue draft amendment to Rule 74 of Income Tax Rules, 2002.

The Rule 74 relates to serving of documents electronically.

In draft rules FBR introduced rule 2A to Rule 74 of Income Tax Rule, 2002.

The draft rule reproduced here as under:

(2A) Where a person is using mobile phone, document required to be served on the person by the Chief Commissioner or the Chief Commissioner shall be considered sufficiently served if sent as SMS on the cell phone registered in the name of such person as per record of the Pakistan Telecommunication Authority established under section 3 of the Pakistan Telecommunication (Re-organization) Act, 1996 or the relevant Telecommunication Service Provider.”

The existing Rule 74 of Income Tax Rules, 2002 reproduced as:

74. Service of documents electronically.-

(1) This rule applies for the purposes of the service of documents under the Ordinance or these rules.

(2) Where a person has notified the Commissioner in writing of an electronic address for service of documents under the Ordinance or rules a document required to be served on the person by the Commissioner or Chief Commissioner shall be considered sufficiently served if sent to that address.

(3) For the purposes of sub-rule (2), a document is considered sent to an electronic address if the sender receives-

(a) in the case of a message sent to a facsimile number, confirmation from the sending facsimile machine that the transmission is sent;

(b) in the case of a message sent to an electronic mail address, confirmation from the server of the recipient that the message has been received; and

(c) from the Board a digitally signed e-mail acknowledging the receipt of Electronic Income Tax Return or electronic withholding tax statement.

(4) In this rule-

(a) “document” means any notice, order or requisition under the Ordinance; and

(b) “electronic address” means a facsimile number or electronic mail address.

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