Authorized Representative in PRA

Who can be authorized representative in Punjab Revenue Authority?

Majority of people unaware about the law and don’t know to whom they should appoint to represent in PRA on their behalf. In PRA Sales Tax Rules defined categorized of people who can facilitates tax payer in their tax affairs.

Persons authorized to represent a taxpayer: Only the following persons are authorized to represent a taxpayer before the Authority or its officers, Commissioner (Appeals), Alternative Dispute Resolution Committee and Appellate Tribunal:
(a) a person in the employment of the taxpayer working on a fulltime basis;
(b) an advocate entered in any rolls, and practicing as such, under the Legal Practitioners and Bar Councils Act, 1973 (XXXV of 1973);
(c) a person holding a bachelor or master’s degree in commerce or business administration;
(d) a person who has retired or resigned after putting in satisfactory service in the Provincial or Federal tax departments for a period not less than ten years in a post or posts not inferior to that of an Assistant Commissioner:
Provided that no such person shall be entitled to represent a taxpayer for a period of one year from the date of his retirement or resignation, or in a case in which he had made or approved any order under the relevant law; and
(e) chartered accountant or cost & management accountant as defined under the Chartered Accounts Ordinance, 1961 (X of 1961) or as the case may be, in the Cost and Management Accountant Act, 1966 (XIVof 1966).