Pakistan's Federal Board of Revenue has issued SRO 1315(I)/2020, which sets out new rules for the electronic filing of tax appeals to the Commissioner of Inland Revenue (Appeals). This includes that with effect from 1 January 2021, appeals under the Income Tax Ordinance 2001 must be filed electronically via the Iris web portal. Attachments must also be submitted electronically, including the order appealed against, the notice of demand, the proof of payment of the appeal fee, and any other supporting documentation. Correspondence regarding a filed appeal will also be handled electronically.