Appeal a KPRA Order in Khyber Pakhtunkhwa: 30 Days, Rs 500 or Rs 1,000 Fee
Appeal a KPRA order to the Collector (Appeals) within 30 days for Rs 500, or Rs 1,000 for a company. Over Rs 5 million goes to the Tribunal. See the steps.
To appeal a Khyber Pakhtunkhwa Revenue Authority (KPRA) order, file it with the Collector (Appeals) within 30 days of receiving the order. The fee is Rs 1,000 for a company and Rs 500 for anyone else. Assessments above Rs 5 million go straight to the Appellate Tribunal instead, with a 60 day limit and a Rs 3,000 fee.
These rules sit in sections 66 to 72 of the Khyber Pakhtunkhwa Sales Tax on Services Act, 2022. We read KPRA's updated copy of the Act, which includes the Finance Act 2026, and its appeal form on 20 October 2026. The appeals office is on the 4th floor of the EOBI Building, Sector B-1, Phase-5, Hayatabad, Peshawar, according to KPRA's appeals page.
You can appeal four kinds of KPRA orders to the Collector (Appeals)
Section 66 lets any aggrieved person appeal an order by a KPRA officer other than the Collector. It covers tax assessments under section 27, refused registration, compulsory registration and orders under section 45. An order by the Collector himself goes to the Appellate Tribunal.
| Order | Section | First appeal goes to |
|---|---|---|
| Tax assessed or short-levied, up to Rs 5 million | 27, read with 70A | Collector (Appeals) |
| Tax assessed, above Rs 5 million | 27, read with 70A | Appellate Tribunal |
| Registration application rejected | 29(8) | Collector (Appeals), or the Tribunal if the Collector or Management Committee passed it |
| Compulsory registration | 31(1) | Collector (Appeals), or the Tribunal if the Collector or Management Committee passed it |
| Other adjudication orders | 45 | Collector (Appeals) |
| Suspension, sealing, de-registration refusal, revision | 32, 33, 62, 65 | Appellate Tribunal |
The Rs 5 million line came in through section 70A, added by the Finance Act 2025. Cases above that amount still pending before the Collector (Appeals) moved to the Tribunal on 10 July 2025.
File within 30 days, with the right fee and form
The appeal must be on the prescribed form, verified, and state its grounds precisely. It must reach the Collector (Appeals) within 30 days of receiving the order. The fee is Rs 1,000 for a company and Rs 500 for an individual or association.
A late appeal is not always lost. Section 66(3) lets the Collector (Appeals) admit it if you show sufficient cause for the delay. Ask for this in writing, with your reasons, and attach it to the appeal.
- Note the date you received the order, because the 30 days start then.
- Download form KST-1A from KPRA's appeals page.
- Fill in your name, NTN, KPRA number, tax periods, the officer and the order date.
- Write the grounds of appeal clearly, one point at a time.
- Attach a copy of the order, an index and numbered annexures.
- Pay the fee: Rs 1,000 for a company, Rs 500 for others.
- Add a condonation application if you are past 30 days.
- Submit with spare copies and keep a receipt.
The form on KPRA's site still cites the older Khyber Pakhtunkhwa Finance Act, 2013 in its heading. Its 12-point checklist asks whether the appeal is signed, verified, within time, paged to an index, with certified copies, legible documents, addresses, spare copies and a proper power of attorney. Tick every point before you file.
The Collector (Appeals) must decide within 120 days
Section 68 says the order must come within 120 days of filing. The Collector (Appeals) can extend that by up to 60 days, with written reasons. Time lost to a stay order, alternative dispute resolution or your own adjournments does not count.
The Collector (Appeals) can confirm, change, set aside or cancel the order. Sending a case back for fresh decision is allowed only in special circumstances, recorded in writing. You can also add a new ground before the hearing if leaving it out was not wilful or unreasonable.
| Stage | Time limit | Fee |
|---|---|---|
| Appeal to Collector (Appeals) | 30 days from receiving the order | Rs 1,000 company, Rs 500 others |
| Collector (Appeals) decision | 120 days, plus up to 60 | None |
| Appeal to Appellate Tribunal | 60 days from receiving the order | Rs 3,000 |
| Tribunal decision | 6 months from filing | None |
| Reference to Peshawar High Court | 60 days from the Tribunal order | Not stated in the Act |
A stay of recovery lasts at most 60 days at the first stage
The Collector (Appeals) can stay recovery of the tax in dispute. The first stay lasts up to 15 days, while notice goes to KPRA. After a hearing, it can be confirmed or changed, but it cannot run beyond 60 days in total.
Section 72 adds a catch. While the appeal is pending, you must deposit the tax you admitted in your own return. If you filed no return, the Collector (Appeals) or the Tribunal decides the amount. So an appeal does not freeze tax you already declared. Returns are covered in our guide to filing a KPRA sales tax return.
The Appellate Tribunal is the second step, then the High Court
If the Collector (Appeals) rules against you, appeal to the Appellate Tribunal within 60 days, with a Rs 3,000 fee. The Tribunal must decide within six months. On a question of law only, a reference to the Peshawar High Court lies within 60 days of the Tribunal order.
The Tribunal's stay of recovery can run 30 days at first and up to six months in total. The Act calls its decision final, unless another law provides otherwise. The High Court hears a reference only if it raises a question of law, before a bench of at least two judges.
There is also a route outside appeals. Section 73 lets a registered person ask for an alternative dispute resolution committee on tax liability, penalty waiver or time limits. Sindh has a similar first appeal, explained in our guide on how to appeal an SRB order. If your dispute started with registration, KPRA's sales tax registration rules are the place to begin.
Common questions
What is the deadline to appeal a KPRA order?
30 days from the date you receive the order, under section 66 of the Khyber Pakhtunkhwa Sales Tax on Services Act, 2022.
How much is the KPRA appeal fee?
Rs 1,000 for a company and Rs 500 for any other appellant before the Collector (Appeals). The Appellate Tribunal fee is Rs 3,000.
My assessment is Rs 8 million. Where do I appeal?
To the Appellate Tribunal. Under section 70A, assessments above Rs 5 million go there, not to the Collector (Appeals).
Can I file after 30 days?
Yes, if the Collector (Appeals) accepts that you had sufficient cause for the delay. Apply in writing with your reasons.
Do I have to pay tax while my appeal is pending?
You must deposit the tax you admitted in your return, under section 72. The disputed part can be stayed for up to 60 days at the first stage.
Where is the KPRA appeals office?
KPRA's appeals page gives the 4th floor, EOBI Building, Sector B-1, Phase-5, Hayatabad, Peshawar.
How we verified this
What we checked, where we read it, and what we could not confirm.
Last checked on 20 October 2026. We read sections 66 to 73 of the Khyber Pakhtunkhwa Sales Tax on Services Act, 2022, updated with the Finance Act 2026, the KPRA Collectorate of Appeals page and form KST-1A. We did not file an appeal or visit the office. The Act does not state a fee for a High Court reference, and the form's heading still cites the 2013 law.
About the author
Senior Writer, Public Services and Technology
Shahid joined us in 2024 as an author. He is a senior contributor to Pakistan's leading technology websites. He writes detailed articles, mostly covering his expertise in the latest tech, mobiles, apps, gadgets, and step-by-step guides. His ideology is to help people understand the latest trends and explain complex methods through very easy-to-understand guides.
