Source correction — 2 October 2026: We could not corroborate the specific FBR directive described in the earlier article. Claims of a fresh universal case-file order, mandatory disciplinary consequences and attributed official statements have been withdrawn. The checklist below is TaxToday’s practical guidance, not a guarantee of access or a statement of a new legal entitlement.
Start with the document you actually received
Record the notice or order number, issuing office, tax period, date shown and date/method of receipt. Keep the complete document and attachments. Do not rely only on a cropped screenshot or a message describing what an officer said.
A reply to a notice, a request for records and an appeal are different steps. Identify which step is needed before drafting a response. Ask a qualified adviser to check the applicable procedure and time limit for your case. Requesting documents should not be assumed to extend a reply or appeal deadline.
Build an index of the case file
- Official documents: notices, orders, annexures and acknowledged correspondence.
- Your records: relevant returns, invoices, payment references, ledgers and reconciliations.
- Issues: each disputed amount or allegation, the document supporting it and your explanation.
- Missing material: a numbered list of the records referred to in the notice/order that you do not have.
- Timeline: receipt dates, submissions, acknowledgements and procedural dates checked with your adviser.
Make a specific records request
Identify the case reference and list the documents being requested. Explain which references in the notice or order led you to request them. Keep a copy and proof of delivery or acknowledgement. Avoid a vague request for “everything” when you can identify a particular annexure, reconciliation or document cited against you.
Whether material must be supplied, can be withheld or is available through another procedure depends on the applicable law and circumstances. This article does not decide those questions.
Use a response worksheet
Make one row for each issue: allegation, amount/period, source document, your supporting record, proposed explanation and unresolved question. For example, if a notice refers to an invoice mismatch, identify both entries and reconcile dates, values and any cancellation or return record before explaining the difference.
Protect originals, retain a working copy and record who prepared and checked the response. Keep personal identifiers and commercial documents out of public website comments.
Official starting point and related guidance
Use FBR’s official website for the relevant law, notices and official contact channels. Our filing guides explain ordinary return preparation; they do not replace case-specific professional advice.
Reviewed by Faisal Hamid Khosa on 2 October 2026. If the original directive is supplied and verified, this page can be updated with its exact number, date and scope.