The Federal Board of Revenue (FBR) has tightened its grip on the digital and logistics ecosystem by introducing new tax compliance obligations for couriers, payment intermediaries, and online marketplaces. Through SRO.1634(I)/2025, issued this Wednesday, the tax authority announced draft amendments to the Income Tax Rules, 2002, requiring entities engaged in tax collection and deduction to file detailed statements on a regular basis.
According to the amendments, couriers and payment intermediaries responsible for collecting or deducting withholding tax under Division II or Division III of Part V of Chapter X of the Income Tax Ordinance, or under Chapter XII of the Ordinance, are now bound to furnish quarterly statements electronically. These quarterly reports must be submitted in the format provided in Part X of the Second Schedule to the rules, ensuring greater transparency and traceability in financial transactions routed through logistics and payment service providers.
The FBR has set strict deadlines for these quarterly filings. For the quarter ending March 31, submissions must be made by April 20. For the quarter ending June 30, the deadline is July 20. Similarly, statements for the quarter ending September 30 must be filed by October 20, while those for the quarter ending December 31 are due by January 20 of the following year. The regulatory body has emphasized that timely compliance will be critical in streamlining the tax system and monitoring sector-wide financial flows.
Alongside couriers and payment intermediaries, the spotlight has now shifted toward online marketplaces. Under the revised framework, online platforms facilitating digital orders are required to furnish a monthly statement covering transactional and aggregate sales data of registered sellers. This measure is designed to capture the growing scale of e-commerce activity in Pakistan, which has seen accelerated growth in recent years.
For marketplaces that also provide courier services, the obligations are dual in nature. Such entities must not only file the monthly transactional statement under section 165C but also adhere to the quarterly filing obligations of couriers under Rule 44 of the updated regulations. This layered compliance reflects the government’s attempt to bring hybrid service providers into a comprehensive tax net.
To further standardize reporting, the FBR has specified that online marketplaces must submit their statements using two distinct formats: Form A1 and Form A2. These structured filings will allow the tax authority to differentiate between transaction-level data and consolidated summaries, creating a more robust mechanism for monitoring taxable activities within the fast-expanding digital economy.
The move underscores Pakistan’s increasing focus on regulating the digital finance ecosystem and ensuring that e-commerce, fintech platforms, and logistics services operate within a transparent tax framework. By introducing these requirements, the FBR aims to reduce revenue leakages, promote accountability among service providers, and align the country’s taxation practices with international digital economy standards.
Industry analysts believe these steps, while aimed at broadening the tax base, may pose operational challenges for couriers, fintechs, and e-commerce platforms that now face the burden of additional reporting. However, compliance could also create a more level playing field across traditional and digital marketplaces, ultimately boosting state revenues while legitimizing the online business landscape.