Many taxpayers believe that ignoring an email from the Federal Board of Revenue (FBR) means they haven’t received a notice. Legally, this is not the case. The FBR is empowered to serve notices electronically, and emails sent to a taxpayer’s registered electronic address are considered valid under tax law.
📌 Legal Basis: Rule 74 of Income Tax Rules, 2002
Under Rule 74 of the Income Tax Rules, 2002 (amended up to November 24, 2023), the FBR can legally serve documents to the email addresses provided by taxpayers. This includes notices, orders, or requisitions.
🔍 How Electronic Service Works
1. Applicability: This rule applies to the service of documents under the Income Tax Ordinance or related rules.
2. Valid Service: If a taxpayer has provided an electronic address (email or fax), the document is deemed sufficiently served once it is sent to that address.
3. Confirmation of Receipt:
o For fax, confirmation from the sending machine is sufficient.
o For email, server confirmation that the message has been received counts as legal service.
o For digitally filed returns, a digitally signed acknowledgment from the FBR confirms receipt.
📧 Key Definitions
• Document: Any notice, order, or requisition under the Ordinance.
• Electronic Address: A registered fax number or email address.
✅ Key Takeaway
Even if you don’t open an FBR email, it is legally considered served. Taxpayers should always check their registered email to avoid missing notices or deadlines.
Disclaimer: This article is for informational purposes only and does not constitute legal or financial advice. Readers should consult the FBR or a qualified tax professional for guidance specific to their situation.