Islamabad: The Federal Income Board (FBR) has tightened compliance protocols by ordering quarterly return presentations of the postal emails and intermediaries responsible for collecting or deducting tax withholding.
The Income Authority issued drafts amendments to the Income Tax rules, 2002, through SRO 1634 of 2025. The draft will end after receiving comments from interested parties.
The proposed protocols will only apply to domestic electronic commerce sets and emails.
According to the proposed amendments, in line with subsection 2 of section 165 and subsection 1 of section 165c, any messaging intermediary or payment in charge of collection or tax deduction under division II or Division III of Part V of Chapter X of the Ordinance, or under Chapter XII, must submit a quarterly statement. These must be filed electronically using the format prescribed in part X of the second schedule to the rules.
The deadlines for the presentation are established as April 20 for the quarter that ends on March 31, July 20 for the quarter that ends on June 30, October 20 for the quarter that ends on September 30 and January 20 for the quarter that ends on December 31.
In a parallel movement aimed at strengthening the supervision of digital trade, the FBR has also imposed a monthly requirement of reports on online markets that handle goods and services ordered digitally.
According to subsection 2 of section 165c, digital platforms must send detailed monthly statements that cover transactional data and aggregates of registered vendors.
In addition, if an online market provides messaging services, it will also be required that you present statements under Sub-Regla 2 of rule 44, read with part X of the second schedule. The FBR has specified that these presentations must be sent using two designated formats: Form A1 and Form A2.
Posted in Dawn, August 29, 2025
