FBR SIM Block List: Check Whether Your Mobile SIM Can Be Blocked

The FBR SIM block list is the list of non-filers whose mobile SIMs the Federal Board of Revenue has ordered telecom operators to disable. If your name is not on the Active Taxpayers List (ATL) but you are required to file an income tax return, your SIM can be included. Send us your CNIC on WhatsApp and our tax lawyers will check your status and tell you what to do next.

What Is the FBR SIM Block List?

The FBR SIM block list is created through an Income Tax General Order (ITGO) issued under section 114B of the Income Tax Ordinance, 2001. Section 114B was added by the Finance Act 2022. It allows the FBR to act against people who do not appear on the Active Taxpayers List but are liable to file a return.

Under section 114B(2), an Income Tax General Order may lead to any or all of these consequences:

• disabling of mobile phones or mobile phone SIMs;
• discontinuance of electricity connections;
• discontinuance of gas connections.

How the FBR SIM Block List Was Used in 2024

On 30 April 2024 the FBR issued Income Tax General Order No. 1 of 2024. It directed the Pakistan Telecommunication Authority (PTA) and telecom operators to disable the SIMs of 506,671 individuals who were not on the ATL but were required to file a return for Tax Year 2023. Telecom operators began blocking SIMs in daily batches in May 2024, and the FBR reported that more than 11,000 SIMs had been blocked by 22 May 2024.

The order was challenged in the Islamabad High Court, which directed that it could not be enforced without notices to the affected SIM holders. In November 2024 the FBR issued a standard operating procedure for issuing and implementing such orders, including timelines for blocking and for restoring SIMs once a person files.

Who Can Be Placed on the FBR SIM Block List?

A person can be placed on the list only if all of these apply:

• the person is not on the Active Taxpayers List;
• the person is liable to file an income tax return under the Ordinance;
• a notice under section 114(4) has first been issued to the person, as section 114B(4) requires.

If you received an FBR notice to file a return and ignored it, your risk is high. If you are not liable to file at all, you can respond to the notice and explain this.

How to Get Off the FBR SIM Block List and Restore Your SIM

Section 114B(3) allows the Board or the commissioner with jurisdiction to order restoration of a mobile phone, SIM or utility connection once satisfied that the person has complied. In practice this means:

1. File your pending income tax return (and wealth statement where required) on IRIS.
2. Pay any surcharge needed to appear on the ATL.
3. Check that your CNIC now shows as active on the ATL.
4. Where the SIM is not restored automatically, apply to your Inland Revenue commissioner for restoration.

Check Your Status for the FBR SIM Block List with Our Tax Lawyers

Our tax lawyers check your ATL status, reply to FBR notices under section 114 and 114B, file late returns and follow up on SIM restoration. Send your CNIC number on WhatsApp for a status check.

Chat on WhatsApp: +92 333 2316871

Frequently Asked Questions about the FBR SIM Block List

Can the FBR block my SIM without a notice?

No. Section 114B(4) requires a notice under section 114(4) before a person can be included in the general order, and the Islamabad High Court also directed that notices be issued.

Will filing my return remove me from the FBR SIM block list?

Filing your return and appearing on the ATL is the basis for restoration under section 114B(3).

Does the FBR SIM block list also affect electricity and gas?

Section 114B(2) allows electricity and gas connections to be discontinued as well, although the 2024 order focused on mobile SIMs.

Sources

Income Tax Ordinance, 2001, section 114B; FBR press release, 30 April 2024, Income Tax General Order No. 1 of 2024 (fbr.gov.pk).