The Federal Tax Ombudsman FTO has ruled that notices sent only through the IRIS portal of the Federal Board of Revenue FBR cannot be treated as legally served to taxpayers. The decision came after many taxpayers complained that they were unaware of notices issued through the portal without receiving any email or physical copy. According to the FTO simply uploading a notice on the IRIS system does not meet the legal requirement for proper service under Pakistan’s tax laws. The ruling says that taxpayers must be informed through clear and direct channels such as email SMS or official courier so they can respond in time.
This judgment is an important step in protecting taxpayers rights and improving fairness in the tax administration system. It also shows the need for better communication between FBR and taxpayers in the age of digital governance.
Details of the FTO Decision
The FTO gave this decision after receiving several complaints from individuals and companies who missed deadlines because notices were uploaded only on the IRIS portal. The ombudsman found that this practice does not fulfill the legal condition of proper service under the Income Tax Ordinance.
The decision instructs FBR to make sure all notices are also sent through other ways such as email or SMS along with the portal upload. FTO also suggested that FBR should create a system that confirms the taxpayer has received and read the notice before any action is taken.
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Implications for Taxpayers and FBR
The FTO ruling will have a big impact on how FBR communicates with taxpayers. It asks for a more open and reliable approach especially as more tax work is now handled online. The decision may also bring changes in FBR’s internal rules to make sure every taxpayer receives notices through proper verified channels.
For taxpayers this ruling gives stronger protection and more confidence in the system. They can now demand that all tax related notices or demands be properly delivered and not just uploaded on the portal.
