Restoration of Active Taxpayer (ST) in FBR or Iris, Sales Tax General Order No. 34/2010 dated 16-9-2010 may be followed.

A non-active taxpayer may be restored to active taxpayer status:

If the respective RTO/LTU recommends the same to FBR after conducting audit or other investigation;
Compotent Authority, Appellate Authority, Court or FTO orders for the restoration.