ISLAMABAD – The Federal Board of Revenue (FBR) has moved to enhance tax compliance within Pakistan’s rapidly growing e-commerce sector by introducing mandatory quarterly and monthly reporting requirements for key digital intermediaries.
New Reporting Requirements
- Couriers and Payment Intermediaries: Entities responsible for collecting or deducting withholding tax must now submit electronic quarterly statements in prescribed formats. Reporting deadlines are fixed at April 20, July 20, October 20, and January 20, covering respective fiscal quarters.
- Online Marketplaces: Digital platforms facilitating sales of goods and services are now required to file detailed monthly disclosures, covering both aggregated data and individual seller transactions. Platforms that also provide courier services must comply with additional reporting obligations using dedicated forms.
These measures are outlined in the proposed amendments to the Income Tax Rules, 2002, issued under SRO 1634 of 2025. The draft remains open for stakeholder input before its final adoption.
By expanding the tax net to include digital commerce platforms and logistics providers, the FBR aims to curb revenue leakage and bring more transparency to online economic activity.
This story has been reported by PakTribune. All rights reserved.