Couriers, Payment Channels, and Online Marketplaces Face New Tax Filing Obligations

The Federal Board of Revenue (FBR) has issued a mandatory quarterly statement requirement for couriers and payment intermediaries responsible for collecting or deducting withholding tax. Through SRO.1634(I)/2025, issued on Wednesday, the FBR introduced draft amendments to the Income Tax Rules, 2002. According to the new rules, under sub-section (2) of section 165 and sub-section (1) of section 165C, any courier or payment intermediary responsible for collecting or deducting tax under Division II or Division III of Part V of Chapter X of the Ordinance, or under Chapter XII of the Ordinance, must furnish or e-file a quarterly statement as set out in Part X of the Second Schedule to the rules. The filing deadlines are as follows: The FBR has also notified that online marketplaces must submit a monthly statement against digitally ordered goods and services. This requirement applies under sub-section (2) of section 165C, which mandates online marketplaces to furnish a monthly statement containing transactional and aggregate data of registered sellers. Furthermore, where an online marketplace is also providing courier services, it must additionally file the statements required under sub-rule (2) of Rule 44, read with Part X of the Second Schedule. The statements required under sub-section (2) of section 165C must be submitted in two formats: Form A1 and Form A2, the FBR added.