FBR Notice & Tax Audit Lawyer in Karachi

Never ignore an FBR notice

Every FBR notice has a response deadline — typically 30 days from the date of the notice, though it varies by notice type. An unanswered notice lets FBR proceed ex parte, often on assumptions about income that are much higher than the real figure, plus penalty and default surcharge and, eventually, enforcement such as attachment of assets or freezing of accounts.

Notices we respond to

• Audit notice — FBR examines whether your return reflects your income and assets.
• Amended assessment (Section 122) — FBR proposes to increase the assessment; Section 122(9) gives you the right to be heard first.
• Assessment made without you — where no return or reply was filed, FBR can estimate your income from available information; it can be contested through appeal.
• Demand or recovery notice — issued after an assessment is finalised.
• Penalty notice — for late filing, failure to withhold or an incorrect return.

How we respond

1. Read the notice: the section it is under, what FBR asks for, the deadline and the issuing Commissioner Inland Revenue.
2. Gather the documents relevant to the issue raised.
3. Draft and file a written response addressing each point, supported by documents.
4. Represent you at any personal hearing.

Appeals

• First appeal — Commissioner Inland Revenue (Appeals), Section 127, within 30 days of the order.
• Second appeal — Appellate Tribunal Inland Revenue (ATIR), Section 131, within 60 days of the CIR(A) order.
• Reference — High Court, Section 133, on points of law only.

Late appeals are generally not entertained. For more detail, read our guide to responding to an FBR notice.