Receiving a notice from FBR can be stressful, especially if you do not understand what it is asking. Most notices are routine requests for information or reminders to file, and they can be resolved with a clear, timely and documented reply. Problems arise when notices are ignored or answered poorly.
This guide explains the most common notices, how to read them and how to respond.
How notices are delivered
FBR issues notices electronically through IRIS, and they also arrive by email or SMS alerts. Some notices are sent by post. Always check your IRIS inbox regularly, because a notice is generally considered served even if you did not read it.
How to read a notice
- The section of law: notices refer to a section of the Income Tax Ordinance, 2001. This tells you the type of proceeding.
- The tax year: notices relate to specific tax years.
- What is asked: a return, an explanation, documents or attendance at a hearing.
- The deadline: the date by which you must comply.
Common types of notices
Notice to file a return
Issued when FBR believes you were required to file a return for a tax year but did not. The usual response is to file the missing return and inform the officer.
Request for information or documents
FBR receives data from banks, property registrars, vehicle authorities, utility companies and others. If your transactions do not seem consistent with your returns, you may be asked to explain bank deposits, property purchases or other activity.
Notice of audit
Some returns are selected for audit. You will be asked to provide records supporting the income, expenses and other figures in the return.
Notice of amendment of assessment
If FBR believes your assessed return should be amended, it issues a notice explaining the proposed changes and giving you a chance to respond before an order is made.
Notices about the wealth statement
Unexplained increases in wealth, missing assets or inconsistencies between years often lead to queries about the wealth statement.
How to respond step by step
- Note the deadline. If you need more time, request an extension before the deadline, giving reasons.
- Understand the question. Identify exactly what FBR wants to know.
- Collect evidence. Bank statements, agreements, gift deeds, sale documents, salary certificates and earlier returns.
- Prepare a factual reply. Answer each point clearly and attach supporting documents. Avoid long general explanations.
- File missing or revised returns if needed.
- Submit on IRIS and keep the acknowledgement.
- Attend the hearing if one is scheduled, or authorise a representative.
What happens if you ignore a notice?
If you do not respond, the officer can proceed on the basis of the information available. This can lead to a best-judgement assessment, tax demands, penalties and default surcharge, and eventually recovery action, which may include attachment of bank accounts. Responding on time is almost always cheaper and simpler.
Tips for a strong reply
- Keep the tone professional and respectful.
- Number your answers to match the points in the notice.
- Reference each attached document clearly.
- Be consistent with your returns and wealth statements.
- Do not provide information that was not asked for without good reason.
If you disagree with an order
If an order is passed against you after the proceedings, the law provides appeal options within specified time limits. Keep all your records and act quickly, as appeal deadlines are strict.
Practical example: a bank deposit query
A trader in Gujranwala receives a notice asking him to explain large deposits in his bank account during a tax year. His return showed modest business income. On review, it turns out that a large part of the deposits came from the sale of an inherited plot and from a loan from his brother. His reply sets out each major deposit, attaches the sale deed and bank record for the plot, the succession documents, and the loan agreement with bank transfer evidence. Because each point is answered with documents, the officer is able to close the matter without adding income. Without the documents, the deposits could have been treated as undeclared income.
How to organise your reply
- Reference: quote the notice number, date, tax year and section.
- Summary: a short paragraph stating your position.
- Point-by-point answers: numbered to match the notice.
- Annexures: list each document attached, numbered and referenced in the answers.
- Request: ask that the proceedings be closed or that a hearing be fixed if needed.
Documents commonly needed
- Bank statements and explanations of major credits.
- Sale and purchase deeds of property and vehicles.
- Gift deeds, loan agreements and succession documents.
- Salary certificates and business records.
- Previous returns and wealth statements.
Deadlines and extensions
Note the compliance date the day you receive the notice. If documents will take time, request an adjournment in writing before the deadline, explaining why. Do not assume an extension will be granted, and continue preparing your reply.
Expert tips
- Keep your tone factual and polite; officers respond better to clear, organised replies.
- Check every figure against your returns before submitting.
- Keep a complete file of the notice, reply, acknowledgement and any order.
- Consider professional help for audit notices and wealth-related queries.
Frequently asked questions
Can I reply to a notice without a consultant?
Simple notices can be handled yourself, but complex matters such as audits or wealth queries benefit from professional help.
How quickly should I respond?
Before the deadline in the notice. Start immediately to give yourself time to gather documents.
Is a notice a sign that I did something wrong?
Not necessarily. Many notices are routine data-matching requests. A clear reply often closes the matter.
Can I get an extension?
Extensions can be requested with reasons, but they are not guaranteed. Request one well before the deadline.
Get help with your FBR notice
Send us your notice and we will explain it and prepare a documented reply. See our FBR notice reply service or WhatsApp us at +92 329 9554206.
How Tax & Law Hub can help
Our consultants at the District Courts, Gujrat, work with salaried individuals, freelancers and businesses across Pakistan. We can:
- register you on IRIS or recover your existing account,
- prepare and file your income tax return and wealth statement,
- check and restore your Active Taxpayer List status,
- reply to FBR notices with properly organised documents.
You can share documents by WhatsApp or email, and the fee is confirmed before we start.
This article is general information about Pakistani tax, corporate and legal procedures and is not advice for your specific situation. Laws, rates and procedures change, especially through annual Finance Acts. Last reviewed: November 2026. For advice on your case, contact Tax & Law Hub.
