The Federal Board of Revenue (FBR) has defended its recovery of Rs. 30 million (Rs. 3 crore) from the bank account of a Pakistani citizen, alleging that he attempted to stop the recovery by submitting forged FBR appellate orders to his bank.

In a statement posted on X, FBR said he publicly portrays himself as a non-resident expatriate but declared himself a resident individual in his income tax returns for tax years 2017 and 2018. Under Pakistan’s tax laws, residents are generally liable to pay tax on their worldwide income.

According to FBR, the individual declared Rs. 23.52 million in foreign income as exempt in each of the two tax years, which it said exceeded the applicable exemption limit of Rs. 5 million. The tax authority said it issued notices under Section 122(9) of the Income Tax Ordinance, 2001, and provided him multiple opportunities to submit documentary evidence supporting his claim, but alleged that no evidence was furnished.

FBR said it subsequently amended his tax assessment and raised a tax demand of Rs. 30 million. After the amount remained unpaid, the authority said it initiated recovery proceedings under the Income Tax Ordinance, which allows it to recover outstanding tax dues directly from a taxpayer’s bank account after completing the assessment and demand process.

The tax authority further alleged that he later presented forged FBR appeal orders, allegedly received through WhatsApp, to his bank in an attempt to stop the recovery. According to FBR, the documents were never issued by the department, carried no official barcode, did not exist in its Inland Revenue System (IRS), and were therefore fake. It shared copies of the alleged forged orders, each marked “FAKE.”

FBR also claimed that he filed an appeal before the Commissioner Inland Revenue (Appeals) on June 24, 2026—the same day he publicly raised his grievance over the bank account recovery.

Under the Income Tax Ordinance, FBR can amend a taxpayer’s return through Section 122(9) after issuing a notice and providing an opportunity to be heard. Once the amended tax becomes payable under Section 137 and remains unpaid after a demand notice issued under Section 138, Section 140 empowers the tax authority to direct a bank to transfer funds from the taxpayer’s account to recover the outstanding liability.