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An FBR notice can be unsettling, but most are routine requests for information or explanations. What matters is a timely, accurate and well-documented response. Ignoring a notice is the one response that almost always makes things worse.
Step 1: Identify the notice
Read the notice for three things: the section of law it is issued under, what it asks for and the deadline. Common examples:
| Notice | What it usually means |
|---|---|
| Income Tax Ordinance s.114(4) | You have not filed a return and are required to file one. |
| s.116 | File a wealth statement (or a revised one). |
| s.176 | Provide information or documents. |
| s.177 | Your case has been selected for audit. |
| s.122 / show-cause | The officer proposes to amend your assessment and asks you to explain why it should not be done. |
| s.161 | Tax that should have been withheld or deposited is in question. |
| Sales Tax Act s.11 / s.25 | Assessment of tax short-paid, or access to records and audit. |
| Sales tax electronic intimation (Chapter XII-A, Sales Tax Rules) | FBR's systems found a mismatch in your sales tax return; you have at least seven days to explain or correct. |
Step 2: Gather the evidence
Collect the documents that answer the specific question: ledgers, bank statements, invoices, withholding certificates, contracts, reconciliations and earlier correspondence. Answer what is asked — clearly and completely — without volunteering unrelated material.
Step 3: Reply in writing, on time
- Reply through IRIS (or as the notice directs) and keep the acknowledgement.
- Structure the reply: reference the notice, answer each point in order, and index the attachments.
- If you need more time, apply for an adjournment before the deadline, giving reasons.
- Be factual and courteous. Where the officer's position is wrong in law, say so with references.
Step 4: Follow through
Attend hearings if called, track the case to an order, and diarise appeal deadlines. If an order goes against you, an appeal lies to the Commissioner (Appeals) and then to the Appellate Tribunal Inland Revenue, within strict time limits.
What never to do
- Ignore the notice or miss the deadline — the officer can decide on the information available.
- Submit documents you have not reviewed, or figures that contradict your return without explanation.
- Pay a demand you dispute without first taking advice on your rights to stay and appeal.
This guide is general information based on the law as we understand it on the date shown, not advice for your situation. Tax rules change often — please speak to us before acting on it. See our disclaimer.