An FBR notice landing in your IRIS inbox or email has a way of ruining your evening. Before you assume the worst, here's the truth: most notices are routine, resolvable, and not a sign you've done anything wrong. What matters is responding correctly within the deadline - not ignoring it and hoping it goes away.
First: Confirm the Notice Is Actually Real
FBR never demands immediate payment over a phone call, and legitimate notices always come with a reference number and a written statutory deadline. If you get a call demanding money on the spot, that's a scam.
To verify a notice is genuine:
- Log into your IRIS account and check your In-Box and Draft folders.
- Confirm the sender's email domain ends in
@fbr.gov.pk. - Call FBR's official helpline or visit your local Regional Tax Office.
Common Types of FBR Notices
Here are the standard notice types issued under the Income Tax Ordinance:
| Notice Type | Section | What It Means & Demands |
|---|---|---|
| Non-filing notice | 114(3) / 114(4) | You were required to file but haven't. Demands filing outstanding returns immediately. |
| Call for information | 176(1) | FBR wants specific documents or statements to complete a file review. |
| Audit notice | 177(1) | Your return was selected for audit (often via computerized ballot). Requires full books. |
| Amendment of assessment | 122(5A) / 122(9) | FBR proposes changing your return, claiming under-reported income. Requires proof. |
| Unexplained income/assets | 111 | Assets/income identified that don't reconcile with your profile. Demands source proof. |
| Penalty notice | 182 | FBR is considering penalties for non-compliance. Demands show-cause response. |
Step-by-Step Response Checklist
Read Carefully & Note Deadlines
Identify sections and deadlines. Response windows are usually 7 to 30 days. Missing the window is worse than the notice itself.
Gather Documentation
Strength of documentation determines the outcome. Gather bank statements, contracts, invoices, and asset records.
Draft a Point-by-Point Response
Structure the response referencing notice details, explain your position clearly, convert files to PDF, and submit directly on IRIS. Keep submission proofs permanently.
What Happens If You Ignore a Notice
Ignoring triggers serious FBR enforcement:
- Ex-parte assessment: FBR estimates your tax liability without your input (usually far higher, and hard to appeal).
- Heavier Penalties: Percentage-based penalty or fixed fine added immediately.
- Daily default surcharges: Accrues for every day left unanswered.
- Section 114B Enforcement: SIM card blocking or travel restrictions for persistent default.
Self-Handling vs. Professional Advisory
Simple filing reminders (Section 114) and minor information requests (Section 176) if your records are organized.
Audit notices (Section 177), unexplained assets (Section 111), and assessment amendments (Section 122).
Common Mistakes People Make
- Ignoring the notice: Hoping it disappears increases potential liabilities.
- Late submission: Response timelines are firm; late returns invite default penalties.
- Vague replies: FBR demands documented proof, not general denials.
- Losing proofs: Keep your Iris-generated CPR and submission confirmations permanently.
Frequently Asked Questions
Not necessarily. Many notices are routine system checks or queries regarding data mismatches.
Yes, FBR has powers to request returns for up to 10 previous tax years under Section 114(4).
You have the right to file an appeal with the Commissioner (Appeals) within 30 days of the order.
Don't Face It Alone
An FBR notice with a real deadline attached is exactly the kind of situation where a fast, well-documented response makes all the difference.
If you've received a notice and aren't sure how to respond - or want a professional to draft and submit the response for you before the deadline - book a call and we'll get it handled properly.
