FBR Imposes New Tax Filing Rules for Couriers, Payment Gateways, and Online Marketplaces

The Federal Board of Revenue (FBR) has introduced mandatory quarterly and monthly tax filing obligations for couriers, payment intermediaries, and online marketplaces in Pakistan.

According to SRO.1634(I)/2025, issued on Wednesday, the FBR amended the Income Tax Rules, 2002, requiring entities responsible for collecting or deducting withholding tax to submit detailed electronic statements.

🔹 Quarterly Filing Rules for Couriers & Payment Channels

Under section 165(2) and section 165C(1) of the Ordinance, any courier or payment intermediary involved in tax collection or deduction must now file quarterly statements.

Deadlines for filing are:

• Quarter ending March 31 → file by April 20

• Quarter ending June 30 → file by July 20

• Quarter ending September 30 → file by October 20

• Quarter ending December 31 → file by January 20

🔹 Monthly Filing Rules for Online Marketplaces

In addition, online marketplaces are required to submit a monthly statement containing transactional and aggregated seller data for goods and services ordered digitally.

If an online marketplace also provides courier services, it must submit both the monthly marketplace statement and the quarterly courier/payment intermediary statements under Rule 44 of the Second Schedule.

🔹 Filing Formats

The FBR has specified that online marketplaces must file these reports using Form A1 and Form A2.

This move is part of the government’s effort to strengthen tax compliance, improve digital transaction transparency, and widen the tax net.