FBR Audit Representation

FBR Tax Audit Defense & Representation in Pakistan (Sec 177 & 214C)

FBR tax audits can severely disrupt business operations if mishandled. We represent corporate and individual taxpayers during Section 177 Commissioner audits and Section 214C balloted audits, compiling audit files and defending legitimate business deductions.

Timeline: End-to-End Audit Liaison throughout Statutory Inquiry Period Advocates High Court & Tax Counsel

Who Needs This Service?

Businesses selected for audit by the Commissioner Inland Revenue or through FBR computerized random balloting.

How It Works (Step-by-Step)

1

Audit Selection Verification & Scope Analysis

Examine legality of audit selection criteria under Section 177 or 214C.

2

Books of Accounts Reconciliation

Reconcile general ledgers, sales tax invoices, and bank statements with filed returns.

3

Audit Report Reply & Assessment Defense

Formulate formal legal rejoinder to the officer's Audit Report, preventing unlawful additions.

Documents & Requirements

Statutory documentation split between client-provided records and consultant drafting

Client Records Prepared by Us
Provided By Client
  • FBR Audit Selection Notice.
  • Financial statements, trial balance, and audited accounts.
  • Sales and purchase invoices with corresponding bank realization proofs.
Prepared By Consultant
  • Formulation of comprehensive compliance dossiers.
  • Meeting with audit teams and arguing accounting treatments.
  • Final Audit Report legal rebuttals.

Engagement & Retainership

Comprehensive audit defense retainer covering questionnaire responses, ledger reconciliation, and hearing representation.

Frequently Asked Questions

FBR audit policy guidelines protect taxpayers from being arbitrarily audited consecutively without specific cause or risk parameters.
An audit under Section 177 is an investigatory examination of books of accounts. If the officer finds discrepancies, they issue an Audit Report, which only then leads to a Section 122 show-cause notice.
Legal Basis: Income Tax Ordinance 2001 (Sections 177, 214C); Sales Tax Act 1990 (Section 25). Content last reviewed: October 2026

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