Hafiz Abdul Baqi & Co

The firm advises on direct and indirect taxation and represents taxpayers in disputes with the revenue authorities. The work ranges from planning a transaction so that its tax treatment is clear in advance, to defending an assessment or audit that has already been raised.

Karachi's position as the country's principal port makes customs a substantial part of this practice. Valuation and classification disputes turn on technical detail and on documentation, and are frequently won or lost on how the record was built at the outset.

What we do

  • Income tax advisory, planning and compliance
  • Sales tax and federal excise advice
  • Representation in FBR audits, assessments and recovery proceedings
  • Appeals before the Commissioner (Appeals) and the Appellate Tribunal Inland Revenue
  • Tax references and appeals to the High Court and Supreme Court
  • Customs valuation, classification and origin disputes
  • Show-cause notices, confiscation and penalty proceedings
  • Withholding tax obligations and refund claims

How we work

Matters in this area are handled by senior counsel from first instruction to final order. We give a candid view of the merits at the outset — including where a claim is not worth running — and agree fees before work begins rather than after.

If your matter touches more than one of our practice areas, it will be dealt with by the same team rather than passed between departments.

Common Questions

Taxation & Customs: frequently asked

I have received a show-cause notice from the FBR. What should I do?

Reply within the time stated, and take advice before you do. A reply that concedes the wrong point, or that fails to put the taxpayer's case on the record at the first opportunity, is difficult to repair on appeal.

How many levels of appeal are there in a tax matter?

Broadly: the Commissioner (Appeals), then the Appellate Tribunal Inland Revenue, then a reference to the High Court on questions of law, and in limited circumstances an appeal to the Supreme Court.

What do FBR notices under sections 114, 122 and 137 mean?

A notice under section 114(4) requires you to file a return you have not filed. A notice under section 122(9) is a show-cause notice before your assessment is amended. A notice under section 137(2) is a demand to pay tax already assessed. Each has a deadline, and the right response depends on which one you have received.

I am a non-filer and received an FBR notice. What should I do?

Do not ignore it. Check the section it cites and the deadline, gather your income records, and consider filing any outstanding returns before the date given. A properly prepared reply at the notice stage often avoids a default assessment, penalties and later recovery action.

How do I challenge a customs assessment or seizure?

Customs decisions are challenged first before the adjudicating officer and then in appeal to the Collector (Appeals) and the Customs Appellate Tribunal, with a further reference to the High Court on questions of law. Deadlines are short, and goods held at port attract demurrage while a dispute continues, so speed matters.

Enquiries

Discuss a taxation & customs matter.

An initial consultation carries no obligation, and we will tell you plainly whether the firm is the right one for the matter.

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