The Pakistan Federal Board of Revenue has published guidance on Alternative Dispute Resolution (ADR). Main points of the guidance include:
- ADR is available for individuals, associations of persons, companies, and trusts;
- ADR works in parallel with the standard appeals process, and a matter can be referred to ADR during any stage of the appeals process without foregoing the right of appeal;
- In general, any pending matter before an appellate authority can be referred to ADR, except where prose…