Pakistan's Federal Board of Revenue has issued a release to clarify payment requirements prior to the filing of a first appeal in relation to a proposed amendment in the Finance Bill 2021. This includes that the proposed amendment is not a new requirement but rather a technical correction in numbering, while the requirement to pay an admitted tax liability prior to an appeal has always been a requirement.
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PAYMENT OF TOTAL ASSESSED DEMAND FOR FILING OF APPEAL - FBR CLARIFIES MISLEADING …