Islamabad, August 9, 2025 – The Federal Board of Revenue (FBR) has announced important changes to the taxpayers’ registration scheme for the 2025-26 fiscal year, introducing new rules to cover e-commerce businesses under the Finance Act, 2025.
According to Section 181 of the Income Tax Ordinance, 2001, the FBR said that every taxpayer must apply for registration in the prescribed form and manner. This includes anyone selling goods or services online from within Pakistan, whether through an online marketplace or using a courier service.
The FBR further stated that no online marketplace or courier service engaged in e-commerce can allow a vendor to sell products or services through its platform unless that vendor has completed registration under the tax laws. This step aims to bring more digital businesses into the formal economy and ensure fair tax collection.
In certain cases, if a taxpayer fails to apply, the Commissioner of Inland Revenue, based on the situation, has the authority to carry out the registration directly. The updated taxpayers’ registration scheme will be managed under detailed rules that will soon be issued by the FBR.
The FBR also reminded that since tax year 2015, individuals with a Computerized National Identity Card (CNIC) issued by NADRA have their CNIC used as their National Tax Number (NTN). This policy will continue, making the registration process simpler and helping more people comply with tax requirements.