FBR Notices, Audit & Recovery: Guides

If you have received a notice, note the reply date first, then read the first guide below. Do not ignore a notice. If you want help, our FBR notice reply service handles replies and representation.

20 guides in this topic

• Why FBR Freezes Bank Accounts & How to Resolve It21 Nov 2025

  Received a message that FBR has attached your bank account? Why it happens and how to resolve it.

• Received an FBR Income Tax Notice? What to Do21 Nov 2025

  Got an income tax notice from FBR? What to do first, how to respond and how to avoid penalties.

• Section 162: Recovery from Person Not Deducting Tax5 Nov 2025

  Section 162 lets FBR recover tax from the person from whom it was not collected or deducted. When it applies.

• Section 140: Tax Recovery from Third Parties16 Jul 2025

  Section 140 lets the Commissioner recover tax dues via notices to banks and employers. Includes Supreme Court insight.

• Section 21(l) Not Applicable to Plot Purchases: Tribunal16 Jul 2025

  Tribunal decision (2012 PTD 1444) holding Section 21(l) does not apply to cash plot purchases. Case summary and key takeaways.

• Section 216: New Tax Data-Sharing Exceptions10 Jul 2025

  Section 216 protects taxpayer confidentiality. Finance Act 2025 adds new data-sharing exceptions. What changed.

• Section 214A: FBR Time Extension Limited to 2 Years9 Jul 2025

  Finance Act 2025 limits the power to condone time limitations under Section 214A to two years. What it means.

• Section 182: Penalties for E-Commerce Non-Compliance9 Jul 2025

  Finance Act 2025 intensifies penalties under Section 182 for e-commerce non-compliance. Who is affected.

• Section 134A: Extended ADR for State-Owned Enterprises9 Jul 2025

  Finance Act 2025 changes the ADR framework under Section 134A, including deadlines and State-Owned Enterprises.

• Section 131(1) Amended: Direct Appeal to Tribunal8 Jul 2025

  Finance Act 2025 amends Section 131(1) to add a direct appeal option to the Tribunal, aligned with Section 127.

• Section 130(3)(b): Accountant Member Eligibility 20258 Jul 2025

  Finance Act 2025 revises clause (b) of Section 130(3) on qualifications of accountant members of the Appellate Tribunal.

• Section 127 Amended: Skip First Appeal8 Jul 2025

  Finance Act 2025 amends Section 127(1) so taxpayers can skip the first appeal. How it works and when to use it.

• Section 124 Amendment: Appeal Effect & Recovery8 Jul 2025

  Finance Act 2025 adds provisions to Section 124 on giving effect to appellate orders and recovery of tax.

• Section 122(9) Amendment: Amended Assessment Time Limit8 Jul 2025

  Finance Act 2025 amends Section 122(9) on the time limitation for amended assessments. What changed for taxpayers.

• Section 138(3A): Immediate Tax Recovery After Court Order3 Jul 2025

  Finance Bill 2025 inserts Section 138(3A) on immediate recovery of tax confirmed by courts. What taxpayers should know.

• Section 205 Default Surcharge: Income Tax Ordinance28 Jun 2025

  Section 205 imposes default surcharge on late tax payments in Pakistan. When it applies, how it works and how to avoid it.

• Tax Record-Keeping under Section 1744 Nov 2024

  Step-by-step guide to maintaining tax records under Section 174 of the Income Tax Ordinance 2001.

• Tax Record Keeping under Income Tax Rules 20024 Nov 2024

  Guide to maintaining tax records under Income Tax Rules 2002 (amendments up to 24.11.2023) and staying compliant.

• FBR Penalties for Not Displaying NTN & Licenses13 Sep 2023

  FBR penalises businesses that fail to prominently display NTNs and tax licenses. What the rule says and how to stay compliant.

• Active Taxpayers List Hits Record 4.6 Million11 Sep 2023

  Pakistan's Active Taxpayers List has reached a record 4.6 million. What it means for tax compliance and the ATL.