Islamabad, February 18, 2026 – The Federal Board of Revenue (FBR) on Wednesday issued a comprehensive list of businesses that are mandatorily required to integrate their operations with the FBR’s online system, aiming to enhance documentation, transparency, and tax compliance across multiple sectors.
The notification was issued through SRO 288(I)/2026, introducing draft amendments in the Income Tax Rules, 2002. Under the revised framework, a wide range of service providers, retailers, and institutions will now be required to digitally connect their billing and transaction systems with the FBR for real-time reporting.
According to the notification, the businesses required to integrate include restaurants, hostels, motels, guest houses, marriage halls, marquees, clubs, including race clubs, as well as inter-city travel service providers operating by road. However, non-air-conditioned facilities and transport operators maintaining fleets of fewer than five vehicles have been exempted from mandatory integration.
The list also covers courier and cargo services, beauty parlors, personal care clinics, slimming clinics, massage and pedicure centers, subject to exemption for non-air-conditioned facilities. All medical service providers, including dentists, physiotherapists, plastic surgeons, hair implant surgeons, and veterinary doctors, have been included, except those charging fees below Rs500. Additionally, pathological and medical diagnostic laboratories, including X-ray, CT scan, and MRI centers, along with private hospitals and medical care centers, have been mandated to comply.
Health clubs, gyms, physical fitness centers, swimming pools, and multipurpose clubs such as Lahore Gymkhana, Islamabad Club, Chenab Club, Karachi Gymkhana, Royal Palm Lahore, and Polo Club, regardless of civilian or non-civilian administration, are also part of the list. Photographers, videographers, and event managers must integrate unless their fee per event is below Rs50,000.
The notification further includes chartered accountants and cost and management accountants, foreign exchange dealers and exchange companies, and private schools, colleges, universities, and vocational training centers, except where the monthly fee per child is less than Rs1,000.
Retailers have also been brought under the mandatory regime, including manufacturer-cum-retailers, wholesaler-cum-retailers, and importer-cum-retailers, particularly those operating in national or international chains, air-conditioned malls or plazas, with cumulative electricity bills exceeding Rs1.2 million annually, engaged in bulk consumer goods, or operating in shops measuring 1,000 square feet or more.
The move is part of the FBR’s broader strategy to digitize tax administration, curb underreporting, and broaden the tax base through real-time monitoring of business transactions.