Pakistan Tax Bar Association cites delayed return notification and IRIS portal issues in seeking a December 3 deadline for Tax Year 2026.
The Pakistan Tax Bar Association (PTBA) has urged the Federal Board of Revenue (FBR) to extend the deadline for filing income tax returns for Tax Year 2026 to December 3, 2026, citing delays in notifying the return format and persistent technical issues on the IRIS portal.
In a letter addressed to the FBR chairman, the PTBA said the prescribed format of the Return of Total Income for Tax Year 2026 was uploaded on the IRIS Portal on July 27, 2026, despite the statutory requirements contained in Rule 34A of the Income Tax Rules, 2002.
According to the association, the rules require the return format to be uploaded by January 7 of the relevant financial year to invite suggestions and observations from stakeholders, while the final format is required to be notified by January 31.
The PTBA pointed out that the Tax Year 2026 return format was made available substantially later than the period contemplated under the rules.
The association further stated that the prescribed format initially contained numerous bugs, glitches and technical issues that materially affected taxpayers and tax practitioners while preparing and filing their returns.
It said the problems were particularly significant in relation to the Wealth Statement, which introduced substantive additional disclosure requirements.
According to the PTBA, taxpayers are now required to update details of all immovable properties and provide International Bank Account Numbers (IBANs) for their bank accounts.
The association described the process of updating immovable property information as extensive, cumbersome and time-consuming, as taxpayers have to compile, verify and reconcile detailed information before accurately completing their returns.
The PTBA said these substantive changes, coupled with technical difficulties on the IRIS Portal, had caused considerable hardship and reduced the time available to taxpayers and practitioners to complete their statutory compliance accurately.
The association said it, along with its affiliated District Tax Bar Associations, had actively raised the technical problems with the relevant authorities.
It stated that the issues were also brought to the attention of the Pakistan Revenue Automation Limited (PRAL) team through the Director General, Domain Team, FBR, with the objective of facilitating timely rectification of the glitches.
The PTBA further highlighted that the Gazette Notification prescribing the format of the Return of Total Income for Tax Year 2026 was ultimately issued on September 2, 2026, rather than the date contemplated under the statutory framework.
The association said that under Section 118(2)(b) of the Income Tax Ordinance, 2001, the return would ordinarily be required to be furnished by September 30, 2026.
However, the PTBA argued that the statutory scheme, read together with the requirement concerning the period available to taxpayers following notification of the return format, provides taxpayers with a 92-day period for compliance.
Since the Gazette Notification was issued on September 2, 2026, the association calculated that the 92-day period would expire on December 3, 2026.
The PTBA therefore maintained that requiring taxpayers to file their returns by September 30 would effectively curtail the period contemplated under the statutory framework.
It urged the FBR chairman to take due cognisance of the relevant statutory provisions and extend the Tax Year 2026 return filing deadline to December 3, 2026.
The association said the extension would bring the filing period into conformity with the statutory requirements and provide taxpayers and tax practitioners with a reasonable opportunity to fulfil their legal obligations accurately.