Islamabad, Nov 22: The Federal Board of Revenue (FBR) has announced a detailed procedure for blocking and unblocking mobile phone SIMs of non-filers, including specific timelines for telecom operators and tax officials. This procedure is in line with the instructions of the Federal Tax Ombudsman (FTO).
Under the new procedure, the FBR will automatically share the list of taxpayers who have filed their income tax returns with telecom companies, allowing them to unblock the respective mobile phone SIMs.
The Federal Board of Revenue (FBR) has issued a standard operating procedure (SOP) for issuing and implementing the Income Tax General Order (ITGO) under Section 114B of the Income Tax Ordinance, 2001.
Reactivation Process and Grievance Redressal
According to the FBR’s SOP, the concerned service provider is required to reactivate the service within 1 to 2 business days upon receiving the list. In case a taxpayer has filed their Income Tax Return but their mobile service remains suspended for more than 3 business days, they are advised to raise their grievance with the concerned Commissioner. The Commissioner will analyze the case and, if the grievance is genuine, report the issue to the FBR for resolution.
Step-by-Step Procedure for Blocking and Unblocking SIMs
- Identification and Verification of Non-Filers: The FBR will extract a list of non-filers from its database through PRAL, which will be communicated to the field formations for further scrutiny.
- Verification by Field Formations: The Chief Commissioners will verify the eligibility of non-filers for inclusion in the Income Tax General Order and confirm whether they have met all legal and procedural requirements.
- Issuance of Certificates by Chief Commissioners: The Chief Commissioners will issue a certificate verifying the non-filer status of individuals, along with a list of those eligible to be included in the ITGO.
- Issuance of Income Tax General Order (ITGO): The FBR will issue the ITGO, which will detail the consequences outlined in Section 114B(2). This order will direct relevant service providers to implement the order immediately.
- Communication to Service Providers: Telecom and utility companies will be formally notified of the ITGO and instructed to implement it without delay. A compliance report will be requested within a specified timeframe.
- Non-Compliance Actions: If service providers fail to comply, legal actions will be initiated under the provisions of the Income Tax Ordinance, including prosecution under Section 196 and penalties under Section 182.
Monitoring and Enforcement
The team will provide regular updates to higher authorities within the FBR.
This procedure aims to streamline the process of blocking and unblocking mobile phone SIMs of non-filers, ensuring better tax compliance and promoting accountability in the telecom sector.
