New SRO introduces stricter disclosure requirements and mandatory registration framework for INGOs
The Federal Board of Revenue (FBR) has amended income tax rules to make registration compulsory for International Non-Governmental Organizations (INGOs), tightening compliance requirements under the country’s tax framework.
The FBR issued SRO 879(I)/2026 dated May 20, 2026, amending the Income Tax Rules, 2002. The move follows a previously issued draft notification, SRO 856(I)/2026 dated May 11, 2026.
Under the amended Rule 80B, the FBR has revised identification and registration requirements and introduced an expanded disclosure framework for INGOs operating in Pakistan.
The updated rules replace clause (a) of sub-rule (1) with requirements for CNIC, NICOP, POC or foreign passport details. A new sub-rule has also been inserted mandating additional information for INGO registration.
Expanded disclosure requirements for INGOs
Under the new provisions, INGOs will be required to provide comprehensive details including:
• Name of taxpayer and business address
• Accounting period and contact numbers
• Principal business activity
• Details of principal officer or authorized representative
• Authorization letter for appointment of representative
• Cell phone and email address of authorized officer
• Tax registration or incorporation documents from home country
• Embassy verification of credentials
• Local residence proof including rent/lease agreement and utility bills
• No Objection Certificate (NOC) from the Ministry of Interior and Narcotics Control
• Memorandum of Understanding (MoU) with the Government of Pakistan
• Details of directors, trustees or major shareholders holding 10% or more stake
Officials said the amendments aim to improve transparency, strengthen oversight of foreign-funded organizations, and ensure compliance with Pakistan’s legal and regulatory framework.
The new rules are expected to enhance monitoring of INGOs operating in the country while formalizing documentation standards for registration and renewal processes.
