Lahore, August 28, 2025 — In a significant move to enhance tax compliance and transparency, the Federal Board of Revenue (FBR) has rolled out new filing obligations for couriers, payment intermediaries, and online marketplaces under SRO.1634(I)/2025.
📦 Quarterly Filing for Couriers & Payment Intermediaries
Entities responsible for collecting or deducting withholding tax—such as courier services and payment channels—must now submit quarterly statements in accordance with amendments to the Income Tax Rules, 2002. This applies to taxes under Division II and III of Part V, Chapter X, and Chapter XII of the Ordinance.
Quarterly Deadlines: | Quarter Ending | Filing Deadline | |----------------|------------------| | March 31       | April 20         | | June 30        | July 20          | | September 30   | October 20       | | December 31    | January 20       |
💻 Monthly Reporting for Online Marketplaces
Online platforms facilitating digital orders must file monthly statements detailing transactional and aggregate data of registered sellers. This requirement falls under section 165C(2) and aims to capture the growing volume of e-commerce activity.
🚚 Dual Filing for Hybrid Platforms
Online marketplaces that also offer courier services must comply with additional reporting under Rule 44, submitting statements as outlined in Part X of the Second Schedule.
📄 Required Formats
All filings under section 165C(2) must be submitted using Form A1 and Form A2, as specified by the FBR.
This regulatory update signals a tightening of oversight on digital commerce and logistics, pushing platforms toward greater fiscal accountability. Businesses operating in these sectors should prepare for more rigorous documentation and timely submissions to avoid penalties.