ORDER-IN-REVIEW

Through the instant Review Petition (RP) filed under Section 14(8) of the Federal Tax Ombudsman Ordinance, 2000 (FTO Ordinance) the Petitioner has assailed the impugned Findings dated 02.08.2022, passed by this forum in Complaint No. 1838/ISB/ST/2022 whereby the complaint was rejected on the ground that:-“Complainants have not been able to establish any act of maladministration of FBR or its field offices”.2. Briefly, the Petitioner agitated that:-(i) Sales Tax should be charged on service charges instead of turnover;(ii) tax laws should not be applied retrospectively; and(iii) uniform tax rate of 5% should be charged all over the-country.The Deptt. had earlier stated in their comments that sales tax is charged, in the case of Pakistan Overseas Employment Promoters Association, (POEPA) under Islamabad Capital Territory (Tax on Services) Ordinance, 2001 whereas provinces charge Sales Tax as per their respective laws. The rate, provided under said laws is 16%.3. During investigation,...