Pakistan's Federal Board of Revenue has published the Tax Laws (Amendment) Act 2024, which received the assent of the President (was enacted) on 3 May 2024. The Act amends the country's tax appeal procedures, including the following key points: New thresholds are set for determining when appeals are heard by the Commissioner (Appeals) or the Appellate Tribunal of Inland Revenue: Sales Tax - where the value of an assessment of tax or, as the case may be, a refund of tax does not exceed PKR 10 million, then appeals are made to the Commissioner (Appeals), otherwise, appeals are made to...