Section 181 of the Income Tax Ordinance 2001 requires taxpayers, including online sellers, to register with the FBR, while e-commerce platforms and courier services must ensure vendors are registered.
ISLAMABAD: The Federal Board of Revenue (FBR) has outlined mandatory taxpayer registration requirements for Tax Year 2027 under Section 181 of the Income Tax Ordinance 2001, updated up to June 30, 2026.
The tax year runs from July 1, 2026, to June 30, 2027.
Under Section 181, every taxpayer must apply for registration using the prescribed form and procedure. The requirement also covers individuals and businesses selling digitally ordered goods or services from within Pakistan through online marketplaces or courier services.
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The provision places additional obligations on e-commerce platforms and courier companies involved in supplying or delivering digitally ordered goods and services within Pakistan.
Under subsection 181(1A), these operators must not allow vendors to use their platform services for e-commerce transactions unless the vendors are registered under the Income Tax Ordinance.
The law also authorises the commissioner having jurisdiction over a case to register a taxpayer where the circumstances warrant it, following the prescribed procedure.
Furthermore, the FBR is responsible for regulating taxpayer registration schemes through rules notified by the Board.
Section 181 also establishes the use of Computerised National Identity Cards (CNICs) as National Tax Numbers (NTNs) for individuals holding CNICs issued by the National Database and Registration Authority (NADRA), a provision applicable from Tax Year 2015 onwards.
The registration framework covers conventional taxpayers as well as online vendors, placing responsibility on e-commerce marketplaces and courier services to verify vendors’ registration before permitting transactions through their services.
The requirements form part of the tax administration framework applicable during Tax Year 2027.
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