Couriers, Payment Channels, and Online Marketplaces Face New Tax Filing Obligations
The Federal Board of Revenue (FBR) has implemented new tax reporting requirements for couriers, payment channels, and online marketplaces in Pakistan. This move aims to increase transparency and bring digital economic activities into the tax system.
New Rules for Couriers and Payment Channels
Under SRO.1634(I)/2025, the FBR has made it mandatory for couriers and payment intermediaries to file a quarterly statement. This replaces the previous six-month filing schedule. The purpose of this is to ensure more frequent reporting of taxes they’ve collected or deducted.
The deadlines for these quarterly statements are:
- April 20 for the quarter ending March 31.
- July 20 for the quarter ending June 30.
- October 20 for the quarter ending September 30.
- January 20 for the quarter ending December 31.
This new process is outlined in Part X of the Second Schedule of the Income Tax Rules, 2002.
Obligations for Online Marketplaces
Online marketplaces now have to submit a monthly statement detailing transactions for goods and services sold digitally. This is required under sub-section (2) of section 165C of the Income Tax Ordinance. The statement must include transactional and total data for all registered sellers on their platform.
If an online marketplace also offers courier services, it’s required to file both the monthly marketplace statement and the new quarterly courier statement. The monthly statements for marketplaces must be submitted in two specific forms: Form A1 and Form A2.
