Federal Board of Revenue on Monday introduced new conditions for foreign non-government organizations seeking e-enrolment in Pakistan’s national tax system.
The tax authority issued SRO 856(I)/2026 dated May 11, 2026, proposing amendments to the Income Tax Rules, 2002.
According to the notification, the amendments revise Rule 80 and outline additional documentation and disclosure requirements for international NGOs operating in Pakistan.
Detailed information required for registration
Under the proposed amendments, foreign NGOs applying for registration will be required to provide detailed organizational and operational information.
The required details include:
• Name of taxpayer
• Business address
• Accounting period
• Business phone number
• Principal business activity
• Name and address of principal officer or authorized representative
Applicants will also need to submit an authority letter authorizing the principal officer or representative to apply for registration in Pakistan.
Embassy verification and Interior Ministry NOC mandatory
The proposed rules further require foreign NGOs to submit:
• Tax registration or incorporation documents from their home country
• Verification letter from the relevant embassy
• Proof of local residence, including rent or lease agreements and utility bills
• No Objection Certificate (NOC) issued by the Ministry of Interior and Narcotics Control
• Memorandum of Understanding (MoU) signed with the Government of Pakistan
The amendments also require NGOs to provide contact details, including mobile numbers and email addresses of authorized representatives.
Shareholding and trustee details required
The FBR has also proposed disclosure requirements regarding directors, trustees and major shareholders.
Foreign NGOs will be required to provide the names, nationalities, passport details and shareholding percentages of directors, trustees, partners or shareholders holding 10 percent or more shares.
Tax experts said the new measures are aimed at improving transparency, documentation and regulatory oversight of foreign organizations operating in Pakistan.
Amendments proposed under Income Tax Rules 2002
The draft amendments were proposed under the Income Tax Rules, 2002 and are expected to become part of the e-enrolment framework after completion of the required legal process.
Officials said the move is intended to strengthen compliance standards and ensure proper verification of foreign NGOs working in the country.