Why Understanding FBR Notice Service Matters
Many taxpayers assume they can avoid tax proceedings simply by ignoring a notice or claiming it was never received. However, Pakistan’s tax laws clearly define multiple valid methods through which the Federal Board of Revenue (FBR) can legally serve notices.
Under Section 218 of the Income Tax Ordinance, 2001 (updated for tax year 2026), a notice is considered properly served even if the taxpayer does not physically receive it—provided legal service requirements are met.
How FBR Can Serve Notices to Resident Individuals
For a resident individual (not acting in a representative capacity), FBR may serve notices in the following legally valid ways:
✅ Legally Recognized Methods of Service
| Mode of Service | Explanation |
| Personal service | Delivered directly to the individual or their legal representative |
| Registered post / courier | Sent to the individual’s usual or last known address in Pakistan |
| Civil Procedure service | Served under the Code of Civil Procedure, 1908 (e.g., summons method) |
| Electronic service | Sent electronically in the manner prescribed by FBR |
⚠ Important: Even an email or portal notification can be a legally valid notice.
How FBR Serves Notices to Companies & Other Persons
For companies, AOPs, firms, trusts, and non-residents, notices are valid if served through:
| Mode of Service | Explanation |
| Personal service | Served on the authorized representative |
| Registered post / courier | Sent to registered office or official address in Pakistan |
| Business address | If no registered office exists, sent to any place of business |
| Civil Procedure service | Served under summons procedure |
| Electronic service | Delivered electronically as prescribed |
Notices to Dissolved Associations
If an Association of Persons (AOP) has been dissolved:
• FBR may serve notice on any former principal officer or member
• Dissolution does not eliminate tax responsibility
Notices After Business Discontinuation
Where a business is discontinued under Section 117:
• Notice may be served personally, or
• On any individual who was the representative at the time of discontinuance
Can You Challenge a Notice After Compliance?
❌ No.
Under Section 218(5):
• Once you file the return or comply with the notice,
• You cannot later challenge the validity of the notice or its service
📌 This provision prevents technical objections after compliance.
All Valid Ways FBR Can Send Notices
✔ Personal delivery
✔ Registered post
✔ Courier service
✔ Civil Procedure summons
✔ Electronic service (email, portal, digital system)
✔ Service on representatives
✔ Service at business premises
FAQs – FBR Notices in 2026
Q1: Is an email or portal notice legally valid?
Yes. Electronic service is fully recognized under Section 218.
Q2: What if I changed my address and missed the notice?
Not updating your address does not invalidate service to your last known address.
Q3: Can I ignore a courier-delivered notice?
No. Courier service is a legally valid method.
Q4: Can I challenge service after filing my return?
No. Once complied with, the validity of service cannot be questioned.
Compliance Checklist for Taxpayers
Use this checklist to stay protected:
• Update your address on FBR portal
• Monitor email and IRIS notifications
• Respond to courier and registered mail
• Keep your representative informed
• Do not ignore summons-style notices
Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. For official interpretation, consult the Federal Board of Revenue (FBR) or a qualified tax professional.