182Act this week
Penalty for failure to comply
A notice under section 182 proposes a penalty for a default such as late filing, failure to produce records, or failure to respond to an earlier notice.
Income Tax Ordinance 2001Time you have
As stated, commonly 15 days to show cause why the penalty should not be imposed.
If you ignore it
The penalty order is passed and the amount becomes recoverable like any other tax demand.
Why you got it
Why this arrived
- The return was filed after the due date
- An earlier notice under section 176 or 177 went unanswered
- A withholding statement was not filed
What to do
What to do now
- Establish whether the default actually occurred, dates are often wrong
- Where there was a reasonable cause, state it with evidence
- Where the default is admitted, pay under section 182A to restore ATL status
Documents
What to gather
- The notice
- Proof of filing or of the earlier compliance
- Evidence of the reasonable cause, such as a hospital record or a portal failure
Send us the notice before the deadline
Photograph every page and send it on WhatsApp. We read it the same day and tell you the real exposure, not the worst case. Our principal is a licensed Income Tax Practitioner and can be authorised on your IRIS account to reply and appear for you.
0335 1358871 · Monday to Saturday, 11:00 am to 7:00 pm (PKT)