Section 165C of the Income Tax Ordinance 2001 requires courier services and payment intermediaries to submit quarterly withholding statements, while online marketplaces must file monthly vendor information.

The Federal Board of Revenue (FBR) has made it compulsory for courier services, payment intermediaries and online marketplaces to provide information about sellers involved in e-commerce transactions for Tax Year 2027.

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According to Section 165C of the Income Tax Ordinance 2001, updated up to June 30, 2026, courier services and payment intermediaries responsible for deducting tax under Section 153(2A) must submit quarterly withholding statements to the relevant Commissioner.

The statements must include each seller’s name, National Tax Number (NTN) or Computerised National Identity Card (CNIC) number, and address. They must also disclose transaction dates, invoice numbers, total transaction values and the tax deducted when payments are made to sellers.

The provision also requires online marketplaces operating in Pakistan to submit monthly statements containing the names, addresses and sales tax and income tax registration numbers of vendors registered on their platforms.

Marketplaces must additionally report the volume and value of e-commerce transactions, sellers’ monthly turnover and amounts deposited into vendors’ bank accounts against sales.

Section 165C aims to strengthen the reporting of digitally ordered goods and services by requiring intermediaries to disclose transaction and seller information to tax authorities.

The relevant provisions of Section 165 also apply to filing deadlines, statement revisions, requests for information by Commissioners, extensions, annual withholding statements and reconciliation with annual income tax returns.

Tax Year 2027 runs from July 1, 2026, to June 30, 2027. The reporting requirements cover e-commerce transactions involving digitally ordered goods and services.