Income Tax Notice / Rectification of Tax Returns Services in Pakistan

If you've filed an incorrect tax return or received a notice from the Income Tax Department, don't worry. MAS Law Firm is here to help you resolve your issues.

If you receive a notice from the Income Tax Department: Some information might be missing in your Income Tax Return or Wealth Statement, possibly related to your income or tax deductions. Additionally, if you're a non-filer, purchasing a motor vehicle or property might have alerted the Tax Department.

If you've submitted your Income Tax Return and Wealth Statement or received a Notice from the Tax Department, you can contact MAS Law Firm for expert advice to help resolve your issue.

Tax Audit Assistance in Pakistan

The tax system in Pakistan operates on self-assessment, allowing taxpayers to comply voluntarily using their available information and documentation. The Federal Board of Revenue uses tax audits to monitor taxpayer compliance throughout the financial year. These audits check if taxpayers have accurately calculated and deposited their tax liabilities. To assist with this, a central risk-based and automated system has been established by the Federal Board of Revenue. “Tax Audit Management System“ (TAMS) which helps department to get the actual pictures of Tax Payer compliances and deposit of their Tax liability.

The selection of taxpayers for audit is conducted through an automated ballot process, utilizing various information and parameters to create a transparent profile of the taxpayer.

Commissioner may request books and records of the taxpayer under the Income Tax Ordinance , 2001 within six years of the tax year in which the tax return is filed. After collecting information during the audit and obtaining the taxpayer's clarification on issues raised, an audit report with observations and findings should be issued.

If the Commissioner is not satisfied with the taxpayer's books and records, an order is issued giving the taxpayer a specific time period to file taxes Appeal.

Offenses and Penalties under the Income Tax Ordinance, 2001

Offenses	Penalties	Section of the Income Tax Ordinance
If a taxpayer fails to comply with the provisions of Audit under section 177 of the Income Tax Ordinance, 2001, without reasonable cause, they may face consequences.		177
(a) Fails to provide documents upon receiving the first audit notice.	Rs. 25000/- (twenty-five thousand rupees only)	177
(b) Fails to provide Documents record on receipt of second Audit Notice	Rs. 50,000/- (Fifty Thousand Rupees Only)	177
(c) Fails to provide the document record upon receiving the third audit notice.	Rs. 100,000/- (One hundred] thousand Rupees only)	177

MAS Law Firm offers comprehensive services to taxpayers dealing with compliance issues in their tax audits, Tax Appeals and Litigation.