The Federal Board of Revenue (FBR) has introduced new compliance requirements for courier companies, payment intermediaries, and online marketplaces in Pakistan. According to a statutory regulatory order (SRO.1634(I)/2025) issued on Wednesday, these entities are now required to file detailed quarterly and monthly statements related to tax collection and withholding. The move is part of FBR’s wider strategy to enhance transparency, strengthen digital tax compliance, and bring the e-commerce and payments ecosystem under closer regulatory oversight.
The amendments, made to the Income Tax Rules, 2002, invoke sub-section (2) of section 165 and sub-section (1) of section 165C of the Income Tax Ordinance. They make it mandatory for any courier service or payment intermediary that is responsible for collecting or deducting withholding tax under Division II or Division III of Part V of Chapter X, or under Chapter XII of the Ordinance, to furnish quarterly statements. These filings will be submitted electronically as per the prescribed formats included in Part X of the Second Schedule to the rules.
The FBR has set strict deadlines for these submissions. Statements for the quarter ending March 31 must be filed by April 20, while those for June 30, September 30, and December 31 must be filed on or before July 20, October 20, and January 20, respectively. Entities failing to meet these requirements may face penalties under existing tax laws, reinforcing the government’s determination to expand its tax net and improve revenue collection.
In addition to couriers and intermediaries, online marketplaces have also been brought into the new compliance framework. Under sub-section (2) of section 165C, digital platforms offering goods and services are now required to submit monthly statements detailing transactional and aggregate data of registered sellers. This effectively obliges e-commerce platforms to share information about vendors, sales volumes, and tax deductions, providing the FBR with deeper visibility into Pakistan’s rapidly growing online economy.
The new rules further state that where an online marketplace is also operating as a courier service, it must comply with additional requirements. Specifically, such hybrid platforms must file statements under sub-rule (2) of Rule 44 in conjunction with the forms prescribed in Part X of the Second Schedule. The FBR has introduced two new formats, Form A1 and Form A2, which will standardize the reporting of transactional data and withholding tax information.
Industry experts suggest that these measures could significantly impact courier companies, digital wallets, fintech platforms, and large-scale e-commerce players such as Daraz, Foodpanda, and ride-hailing services with delivery arms. By mandating structured reporting, the FBR aims to reduce tax evasion, document the informal digital economy, and ensure greater alignment with the government’s digital financial inclusion agenda.
Officials within the FBR argue that this approach mirrors global best practices, where online platforms and payment intermediaries serve as important checkpoints for tax compliance. However, some stakeholders have expressed concerns over the additional administrative burden and compliance costs. Smaller courier companies and emerging e-commerce platforms may face difficulties adapting to the new filing obligations, especially those with limited in-house tax expertise.
Nonetheless, the FBR’s decision reflects Pakistan’s commitment to tightening regulatory oversight in the digital and logistics sectors, which have seen exponential growth in recent years. With more transactions shifting online and consumers increasingly reliant on couriers and digital payment channels, the government views this sector as an untapped opportunity for tax mobilization.
If effectively implemented, the new framework could help bridge revenue gaps, reduce tax leakages, and promote greater accountability across the digital economy. For businesses, however, it signals a clear shift toward a more regulated environment where compliance and transparency will be non-negotiable.
