The Federal Board of Revenue (FBR) has introduced fresh compliance requirements for online marketplaces, couriers, and payment intermediaries, aimed at improving tax transparency in Pakistan’s fast-growing digital economy.
Under the new regulations, online marketplaces dealing in digitally ordered goods and services must now file a monthly statement detailing the transactions and aggregate sales data of sellers registered on their platforms. Similarly, couriers and payment intermediaries responsible for tax collection or deduction will be required to submit a quarterly statement.
The FBR formalized these changes through SRO.1634(I)/2025, amending the Income Tax Rules, 2002. According to the draft rules, online platforms will furnish their statements through two specific formats, Form A1 and Form A2, ensuring better visibility of e-commerce activities.
Background: Rise of E-Commerce Platforms
Pakistan’s e-commerce sector has witnessed rapid growth in recent years, with platforms such as Daraz, AliExpress, Temu, and local digital marketplaces playing a significant role in reshaping consumer habits. However, the sector has often faced challenges related to tax collection and reporting. By enforcing structured statements, the FBR seeks to bring more accountability to online trade, reduce tax evasion, and align Pakistan with international best practices for digital economy taxation.
Filing Deadlines
In accordance with sub-section (2) of section 165 and sub-section (1) of section 165C of the Income Tax Ordinance, a courier or a payment intermediary who collects or deducts tax under Division II or Division III of Part V of Chapter X, or under Chapter XII, shall provide or e-file a quarterly statement. These should be in accordance with the timelines as set out in Part X of the Second Schedule to the rules. The deadlines are as follows:
- March 31 → April 20
- June 30 → July 20
- September 30 → October 20
- December 31 → January 20
The FBR emphasized that these steps are designed to ensure fair compliance and strengthen Pakistan’s digital taxation framework.