ISLAMABAD: The Federal Board of Revenue (FBR) will automatically provide telecom companies with a list of taxpayers who have filed their income tax returns to facilitate the unblocking of their mobile SIMs.
On the directive of the Federal Tax Ombudsman (FTO), the FBR issued a standard operating procedure (SOP) on Thursday for implementing the Income Tax General Order under Section 114B of the Income Tax Ordinance, 2001.
As per the SOP, telecom service providers are required to reactivate services within one to two business days upon receiving confirmation of a taxpayer’s compliance. If a taxpayer’s mobile service remains suspended after filing their tax return within three business days, or if there are objections regarding the suspension, they may file a grievance with the relevant Commissioner. The Commissioner will review the case and, if justified, escalate it to the FBR for resolution or coordinate with the issuing authority.
Key steps outlined in the SOP include:
1. Identification and Verification of Non-ATL Individuals: A list of non-filers for the specified tax year will be generated from the FBR database and sent to field formations for scrutiny. Verification of notices issued under Section 114 and non-filer status will also be conducted.
2. Chief Commissioners’ Certification: Chief Commissioners will validate cases for inclusion in the Income Tax General Order and issue certificates confirming their non-filer status.
3. Issuance of Income Tax General Order (ITGO): The FBR will issue an ITGO outlining consequences under Section 114B(2) and directing service providers to implement it immediately.
4. Communication to Service Providers: The ITGO will be formally sent to telecom operators and utility companies, requiring compliance within a specified timeframe. Non-compliance may result in legal action under Sections 182 and 196 of the Income Tax Ordinance, 2001.
5. Monitoring and Enforcement: The FBR will monitor enforcement through a dedicated team, ensuring compliance, tracking outcomes, and providing regular updates to higher authorities.
