Business Desk 
Nov 04, 2025
A policeman walks past the Federal Board of Revenue (FBR) office building in Islamabad on August 29, 2018. — Reuters
The Federal Board of Revenue (FBR) suggested notable changes to Pakistan’s tax laws on Tuesday, requiring electronic subscriptions for individual taxpayers under the Income Tax Rules, 2002, aiming to streamline processes and contribute to enhanced digital transparency in Pakistan’s tax framework.
As detailed in the notification, income tax returns and withholding tax (WHT) must now be filed online through the FBR’s online system. The Board has invited comments and objections from stakeholders for seven days.
This change has been made through amendment Rule 73, sub-rule (2DD) (Inland Revenue), which requires electronic submission.
The FBR indicated that this is an ongoing effort to digitise Pakistan’s tax system. “This change will promote greater transparency and lessen the chance of manual errors or delays,” offered FBR.
Furthermore, the FBR has required business integration for retailers. Retailers with WHT of Rs100,000 and above are now required to integrate their business with the FBR’s online portal.
The Sales Tax Rules, 2006, were also amended in a manner that retailing for WHT of Rs500,000 is now also required to be integrated.
The new provisions have been introduced under Section 150Q, while the integration process will be conducted under Section 43A of the Sales Tax Act, 1990, the notification said. The FBR has also issued SRO 2071, formally implementing these updates.
