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Got 182(2) Notice from FBR – What should you do?

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182(2) (Notice to impose penalty u/s 182 for failure to furnish return u/s 114)

Under section 114(1), you were required to voluntarily file an Income Tax return for the above-mentioned Tax Year. But no return was filed within the due time and under the provision of section 118 of the Income Tax Ordinance, 2001. The default of non-filling of return for the subject tax year, therefore, stands established. The above circumstances call for action to impose the minimum penalty. Therefore, you are liable for the imposition of a minimum penalty amounting to Rs. ——-/- under the provision of Section 182 of Income Tax Ordinance, 2001.

 In view of the above, you are hereby called upon to show cause under section 182(2) of the Income Tax Ordinance, 2001 that why penalty should not be imposed for default in compliance with the provision of section 114 of the Income Tax Ordinance, 2001.

Your written explanation should reach the undersigned on or before due date, failing which the penalty shall be imposed as indicated above.

you may receive this in e-mail

When do you receive 182(2) notice from FBR?

You will receive this email when you have not submitted your income tax return for the prescribed year within due date

Why you got 182(2) notice from FBR?

When you have not furnished your income tax return under section 114 within the due date you have committed an offense, which is liable to a penalty. When IRIS points out that income tax return is deficient, it automatically generates notice under section 182 (2).

How much is the amount of penalty ?

  • penalty is equal to 0.1% of tax payable for each day of default
  • maximum penalty up to 50% of tax payable or
  • up to Rupees Forty thousand maximum if aforesaid is less.
  • if salaried person, and salary is less than Five million rupees, minimum penalty would be Rupees five thousand

What should you do after receiving 182(2) notice from FBR?

When you receive an intimation from FBR regarding issuance of notice under section 182(2). Reply to the notice must be giving within due date by explaining the reason for not filing the tax return.

If all tax liability is already deducted at the source then necessarily inform the department that your late filing is not the source of any financial loss to the FBR.

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