政策法规现行有效巴基斯坦清关税务

Amendments in the Customs Rules, 2001 Chapter XIX - Reference to High Court

效力	法规类型	发布日期	生效日期	发文机构
现行有效	部门规章	2022-03-15	2022-03-15	Pakistan Federal Board of Revenue (FBR) - Customs

发布03-15

生效03-15

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布通知，对《2001年海关规则》第420条附录I进行修订。新规要求在向高等法院提起上诉参考（Reference）时，必须增加一项认证声明，确认纳税人或被申请人已收到关于提交该参考的通知副本及具体日期。此修改旨在完善司法程序中的送达证明环节，属于程序性合规要求。

Government of Pakistan

Revenue Division

Federal Board of Revenue

*****

NOTIFICATION

(Customs)

Islamabad, the 15' March, 2022.

S.R.O. 4311 (1)/2022.- In exercise of the powers conferred by section 219 of

the Customs Act, 1969 (IV of 1969), the Federal Board of Revenue is pleased to

direct that the following further amendments shall be made in the Customs Rules,

2001, which, as required under sub-section (3A) of the said section 219, were

previously published vide Notification No.S.R.0 182(1)/2022, dated the 2'd

February, 2022, namely:-

In the aforesaid Rules, in rule 420, in Appendix-I, after paragraph 6, the

following new paragraph shall be added, namely:-

It is certified that the taxpayer or respondent has been intimated

regarding filing of reference along with this copy of reference

*[date to be filled by concerned office i.e. date of dispatch]".

[C. No.1(3)/L&P/20211

lOse

(Mu ha ad Rizwan)

Se retary

(Law Procedure)