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Got 114(4) Notice from FBR – What should you do?

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114(4) Notice : “you have not furnished return of total income for the tax year________   due to be filed under section 114 of the Income Tax Ordinance, 2001.You are required to furnish on or before (Date mentioned) the return of income for the said tax year, in the prescribed form and verified in the prescribed manner along with supporting documents”

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When do you receive 114(4) notice from FBR?

You will receive 114(4) notice when you have not filed your tax return for the mentioned tax year within due date, and it is still pending to be filed on or before the date mentioned in notice.

Why you got 114(4) notice from FBR?

You will get 114(4) notice when you were required to furnish your tax return but failed to file. Following entities are required to file tax returns;

  1. every company;
  2. every person who has obtained National Tax Number
  3. every person (other than a company) whose income for the year exceeds the limit not chargeable to tax under this Ordinance for the year;
  4. any non-profit organization as defined in clause (36) of section or any welfare institution approved under clause (58) of Part I of the Second Schedule;
  5. every person whose income for the year is subject to final taxation under any provision of this Ordinance;
  6. purchases or owns a motor vehicle having engine capacity above 1000
  7. owns immovable property with a land area of five hundred square yards or more;
  8. owns a flat having covered area of two thousand square feet or more located in a rating area;
  9. holder of commercial or industrial connection of electricity where the amount of annual bill exceeds rupees five hundred thousand;
  10. resident person registered with any chamber of commerce and industry or any trade or business association or any market committee or any professional body including Pakistan Engineering Council, Pakistan Medical and Dental Council, Pakistan Bar Council or any Provincial Bar Council, Institute of Chartered Accountants of Pakistan or Institute of Cost and Management Accountants of Pakistan.

What should you do after receiving 114(4) notice from FBR?

You must, in order to avoid any penal action, respond in time by filing reply as “income tax return” on or before due date mentioned in notice. other wise you will get notice U/S 182 for imposition of penalty

  • Gather necessary information / documentation before filing income tax return
  • Respond to the notice
  • Respond in time with information backed by documentation and receipts.

Reach out to professional help if you are unable to file your Tax Returns properly