FBR SIM Block for Non-Filers: Who Is Affected & How to Restore It
How FBR's SIM-blocking power under section 114B works, the 2024 order that used it, who can be affected, and how service is restored — with the historical order kept separate from current policy.
In short: FBR can block a non-filer's mobile SIM under section 114B of the Income Tax Ordinance 2001, but only for people it names in a specific Income Tax General Order (ITGO) after a section 114(4) notice. The best-known action was a 2024 order targeting 506,671 non-filers liable to file for tax year 2023. Blocking is not automatic for every non-filer, and whether any order is in force today depends on FBR's current notifications — verify before assuming.
- Legal authority
- s.114B, Income Tax Ordinance 2001
- Most recent well-known order
- 2024 ITGO (506,671 SIMs)
- Affected tax year (that order)
- Tax year 2023 non-filers
- Automatic for all non-filers?
- No — named in an ITGO only
- Restored by
- FBR / Commissioner Inland Revenue
- Last verified
- 28 August 2026
Why FBR Can Block a SIM
Section 114B of the Income Tax Ordinance 2001 empowers FBR to issue an Income Tax General Order in respect of persons who are not on the Active Taxpayer List but are liable to file a return. Under that order FBR can disable mobile phone SIMs and disconnect electricity and gas connections. It is an enforcement tool to compel filing, not a blanket rule against all non-filers.
Who Was Included
Before a person can be named in a section 114B general order, three conditions must be met:
- A notice under section 114(4) has been issued to them;
- The date to comply with that notice has lapsed; and
- The return has still not been filed.
In the 2024 order, FBR listed 506,671 individuals — people it treated as liable to file for tax year 2023 who remained off the ATL — and directed the PTA and telecom operators to block their SIMs. That is a historical enforcement action tied to a specific year and list.
How to Check Whether You Are Affected
- Check your ATL status by CNIC or NTN on FBR's official portal — see NTN verification by CNIC.
- Check your IRIS inbox for a section 114(4) notice or any general-order intimation.
- If your mobile service is disrupted, ask your operator whether the block is linked to an FBR/PTA directive.
How to File / Resolve the Issue
The route out is to file the return you were required to file (or to establish that you were not liable). Register and file in IRIS — the full sequence is in how to become a filer. Filing is what removes the basis for inclusion in the order.
How SIM Restoration Works
Restoration is not automatic on filing. FBR or the Commissioner Inland Revenue having jurisdiction issues an order to restore the connection once satisfied that the return has been filed or that the person was not required to file. Until that restoration order is issued, the SIM remains blocked. Keep proof of filing when you follow up.
Does Every Non-Filer Get Blocked?
No. SIM blocking reaches only people individually named in an ITGO after the 114(4) notice process. Many non-filers are never included in such an order. That does not remove the obligation to file, nor the higher withholding non-filers pay across everyday transactions.
Current Status
As of 28 August 2026, section 114B remains part of the Income Tax Ordinance 2001 (as amended), so the power to block SIMs continues to exist. The most widely reported mass action under it is the 2024 ITGO for tax year 2023 non-filers. Whether a specific order is being enforced against a given tax year right now depends on FBR's latest notifications, which change over time. Do not read the 2024 order as an automatic statement of today's policy — confirm the current position on FBR's official section 114B enforcement page before acting.
Sources & official links
What non-filer status costs you
Beyond enforcement, non-filers pay more withholding. Estimate the yearly difference versus a filer on the ATL.
Frequently asked questions
This calculator is for general informational purposes only and should not be treated as tax, financial or legal advice. Rules may change. Please verify with the FBR or a qualified tax professional.