Home Browse Category Special Commissioners of Income Tax (PKCP) Category FAQs Search : Special Commissioners of Income Tax (PKCP) # Question 1 How are the appeal proceedings conducted? 2 Is the decision of the Special Commissioners of Income Tax final? 3 Is the Office of the Special Commissioners of Income Tax under the Inland Revenue Board? 4 What is the Office of the Special Commissioners of Income Tax? 5 Where are these appeal proceedings held? 6 Who can represent the tax payer for the appeal? 7 Who hears the appeals?