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Illustration of the Taxes Appellate Tribunal established under Section 13 of the Bangladesh Income Tax Act, 2023, highlighting the tax appeal and dispute resolution framework.
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Establishment of the Taxes Appellate Tribunal under Section 13 | Bangladesh Income Tax Act -2023:
As per section-13(ITA-2023),
Establishment of the Taxes Appellate Tribunal
(1) For the purpose of exercising the functions conferred under this Act, the Government shall establish a Taxes Appellate Tribunal consisting of a President and such number of other members as the Government may appoint from time to time.
(2) No person shall be appointed as a member of the Taxes Appellate Tribunal unless he or she—
(a) is or has been a member of the Board;
(b) is or has been a District Judge;
(c) is a Commissioner of Taxes;
(d) is a tax practitioner within the meaning of section 327 and has been engaged in professional practice for not less than 10 (ten) years; or
(3) The Government shall appoint one of the members of the Taxes Appellate Tribunal as its President, who shall be a member of the Board.
You may learn more-
Complete Section List of Income Tax ACT-2023(ITA) inBangladesh.
Duties and functions, and jurisdiction of income-tax authorities underSection 08.
Frequently Asked Question (FAQ):
1. What is the Taxes Appellate Tribunal under the Bangladesh Income Tax Act, 2023?
The Taxes Appellate Tribunal is the highest appellate authority established under Section 13 of the Bangladesh Income Tax Act, 2023, to hear and decide tax-related appeals against decisions of lower tax authorities.
2. What is the purpose of establishing the Taxes Appellate Tribunal?
The purpose of the Taxes Appellate Tribunal is to provide an independent forum for resolving income tax disputes, ensuring fair adjudication, transparency, and legal remedies for taxpayers.
3. Who can file an appeal before the Taxes Appellate Tribunal?
Any taxpayer or tax authority aggrieved by an order of the Appellate Joint Commissioner, Appellate Additional Commissioner, or Appellate Commissioner may file an appeal before the Taxes Appellate Tribunal according to the provisions of the Income Tax Act, 2023.
4. What powers does the Taxes Appellate Tribunal have under Section 13?
Under Section 13 of the Income Tax Act, 2023, the Taxes Appellate Tribunal has the authority to hear appeals, review tax assessments, confirm, modify, or cancel decisions, and ensure proper application of tax laws.