Islamabad: The Federal Board of Revenue (FBR) has tightened tax compliance rules by mandating quarterly return filings for couriers and payment intermediaries, while also introducing monthly reporting requirements for digital marketplaces.
According to draft amendments issued through SRO 1634 of 2025, the new protocols will only apply to domestic e-commerce entities and couriers responsible for collecting or deducting withholding tax. These amendments have been proposed under the Income Tax Rules, 2002, and will be finalised after feedback from stakeholders.
Under the revised framework, couriers and payment intermediaries tasked with tax collection or deduction under relevant provisions of the Income Tax Ordinance must file quarterly statements electronically. The prescribed deadlines are April 20, July 20, October 20, and January 20, corresponding to the end of each quarter.
In a parallel move, the FBR has imposed monthly reporting obligations on online marketplaces that handle digitally ordered goods and services. As per Section 165C(2) of the Ordinance, these platforms must submit both transactional and aggregate data of registered sellers.
Furthermore, if an online marketplace also offers courier services, it will be required to file additional statements under the prescribed formats, Form A1 and Form A2.
The new reporting structure, FBR officials said, is aimed at strengthening oversight of Pakistan’s expanding e-commerce sector and ensuring accurate documentation of taxable activities.
Samra Zulfiqar, a real estate analyst at Zameen.com, is passionate about finding projects that offer buyers the best returns. Her keen insights spotlight the market’s most promising opportunities.
