Tech Desk 
Jun 11, 2025
Online shopping, a booming sector in Pakistan, is now under the Federal Board of Revenue’s (FBR) tax radar. As part of the Finance Bill 2025-26, new rules have been introduced to collect taxes from digital sales of goods and services.
Under the newly added section 165C of the Income Tax Ordinance, all payment intermediaries and courier services involved in online shopping must submit a quarterly withholding tax statement to the FBR.
This means that the businesses that allow a transaction to occur, payment intermediaries such as online payment platforms and courier services, are now required to report some key features of the transactions they allow to take place.
This will include the seller's name, CNIC or NTN, address, invoice number, date of transaction, total value of the sale, and the amount of tax withheld from each transaction.
Furthermore, every online marketplace operating in Pakistan will need to submit monthly statements to the FBR containing the names and tax registration numbers of all registered vendors selling through their website.
Moreover, they will also require a total of the sales made by those vendors and the amount of sales deposited into the vendor's bank account.
The FBR stated that the majority of the provisions of section 165 will apply to this requirement, including timelines for filing statements, rules for revisions, and penalties for delay of submission, with some limited exemptions.
