Karachi, November 10, 2025 – The Federal Board of Revenue (FBR) has ignited a storm in the tax community by issuing SRO 2107(I)/2025, officially ending manual filing of income tax returns for the current year.
The sudden move has been slammed by tax practitioners, who claim it directly violates existing law and undermines taxpayers’ rights.
Earlier this month, the FBR floated SRO 2070(I)/2025 as a draft proposal, inviting stakeholder feedback within seven days. Yet, in a move described as hasty and legally questionable, the final notification was issued even before the consultation period officially ended on Monday, November 10, 2025.
The Karachi Tax Bar Association (KTBA) on November 10 formally objected to the draft notification SRO 2070, highlighting that Rule 73(2DD) of the Income Tax Rules, 2002, explicitly allows manual filing for Tax Year 2025. According to KTBA, the FBR’s new stance contradicts its earlier position before the Federal Tax Ombudsman, creating a bizarre legal inconsistency.
The objections further emphasize that the SRO’s silence on an effective date implies it should only apply prospectively, meaning manual filing should remain available until TY 2025 ends. Stripping taxpayers of their vested right to file manually is legally untenable and could lead to confusion, hardship, and operational disruption for individuals.
KTBA insists that FBR defer the abolition of manual filing until Tax Year 2026, ensuring compliance with law and protecting taxpayers’ rights. The association remains hopeful that the FBR will consider these objections on merit and adopt a more measured, legally sound approach.