The Federal Board of Revenue (FBR) has proposed stricter compliance rules requiring couriers and payment intermediaries responsible for withholding or collecting taxes to submit quarterly returns.
The FBR issued draft amendments to the Income Tax Rules, 2002, through SRO 1634 of 2025, which will be finalised after feedback from stakeholders. The draft applies to domestic e-commerce businesses and courier operators.
Under the amendments, any courier or payment intermediary tasked with tax collection or deduction under the Ordinance must file quarterly electronic statements using the format prescribed in Part X of the Second Schedule. Deadlines are April 20 for the quarter ending March 31, July 20 for June 30, October 20 for September 30, and January 20 for December 31.
In a related move, online marketplaces handling digital orders are now required to submit monthly statements detailing transactional and aggregate data of registered sellers, as per Sub-Section 2 of Section 165C.Â
Marketplaces providing courier services must also file quarterly statements under Sub-Rule 2 of Rule 44, using the designated Form A1 and Form A2.
