Federal Board of Revenue has announced new compliance measures for couriers, payment channels, and online marketplaces by introducing mandatory filing requirements through SRO.1634(I)/2025, amending the Income Tax Rules 2002. Under these changes, entities responsible for collecting or deducting withholding tax will now be obligated to furnish quarterly or monthly statements depending on the nature of their operations. The move is intended to strengthen regulatory oversight of digital transactions, logistics operations, and online commerce by bringing more transparency into the tax collection process.
According to the draft amendments, under sub-section (2) of section 165 and sub-section (1) of section 165C, any courier or payment intermediary falling under Division II or Division III of Part V of Chapter X of the Income Tax Ordinance, or operating under Chapter XII, must electronically file quarterly statements. The statements are to be submitted as specified in Part X of the Second Schedule of the rules. Filing deadlines have been clearly defined to avoid delays: for the quarter ending March 31, the due date will be April 20; for the quarter ending June 30, July 20; for the quarter ending September 30, October 20; and for the quarter ending December 31, January 20 of the following year. These schedules aim to standardize reporting cycles for companies engaged in handling payments and courier services.
In addition to couriers and intermediaries, online marketplaces have been brought under a separate compliance framework. FBR has made it mandatory for these platforms to file a monthly statement against digitally ordered goods and services. Under sub-section (2) of section 165C, every online marketplace must provide transactional and aggregate data of registered sellers on a monthly basis. This requirement ensures greater visibility of e-commerce activity in Pakistan, especially with the increasing volume of transactions occurring across digital platforms. Where an online marketplace is also providing courier services, it is required to file additional statements under sub-rule (2) of Rule 44 in line with Part X of the Second Schedule, creating a dual reporting obligation for companies that overlap between online retail and logistics operations.
To streamline the reporting process, FBR has specified that the statements under section 165C must be filed in two designated formats: Form A1 and Form A2. These forms are designed to capture both granular transaction data and aggregate reporting in a standardized format, making it easier for tax authorities to assess compliance and track digital revenue flows. The introduction of these formats indicates a more structured approach by FBR to ensure that all stakeholders in the digital economy, from courier companies to online marketplaces, are adhering to the taxation framework.
The updated regulations signal a significant compliance shift for logistics providers, payment intermediaries, and digital platforms operating in Pakistan. By requiring detailed and regular filing, FBR is placing greater responsibility on these entities to ensure accurate reporting of taxable transactions. This move reflects the growing importance of e-commerce and digital payments in the country’s economy and the government’s effort to align tax administration with modern commercial practices.
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