FBR Plans to Make Online Tax Filing Mandatory for All Individuals
ISLAMABAD, November 2025 — The Federal Board of Revenue (FBR) has proposed new amendments to make online (e-filing) of income tax returns and withholding statements mandatory for all individual taxpayers in Pakistan.
The Proposal
SRO 2070(I)/2025, a draft notification issued under Section 237(1) of the Income Tax Ordinance, 2001, states that the FBR has shared its proposal for public comment prior to final approval. The change is meant to replace Sub-rule (2DD) of Rule 73 of the Income Tax Rules, 2002, which currently allows some taxpayers to file manually.
Under the proposed changes, every individual taxpayer will be required to submit their income tax returns and withholding statements only through FBR’s online systems, such as the IRIS portal and other designated e-filing platforms.
Feedback from the Public Is Invited
Within seven days following the notification’s release in the official Gazette, taxpayers, accountants, and other interested parties are encouraged to submit any comments or objections to the draft, which the FBR has made available for public review. Once reviewed, the final amendments will be formally issued and enforced.
Why the Move Matters
FBR officials explained that this step is part of the government’s digital transformation drive. The FBR hopes that a complete transition to online filing will:
• Streamline and expedite the tax filing process for individuals;
• Cut down on paperwork and human error;
• Boost systemic transparency and compliance; and
• Improve the accuracy and security of taxpayer data.
This modification furthers Pakistan’s overarching goal of developing a fully digital tax system, where technology drives record-keeping, verification, and compliance monitoring.
Important Information for Taxpayers
The proposals, when approved, will make it mandatory for all individuals to file electronically through the IRIS portal or any future digital mechanisms that may be notified by the FBR; the filing of manual or paper-based returns will no longer be accepted.
It is anticipated that the FBR will improve its digital support system to further simplify the relocation process. It will consist of: a 24-hour technical helpline; updated filing instructions and video tutorials; and simplified e-filing options for salaried individuals and small taxpayers.
Final Thoughts
The proposed change reflects a major step towards modernization and efficiency in the tax administration of Pakistan.
According to experts, while mandatory e-filing will help contribute to increasing the level of transparency and expanding the tax base, it is also very important that the FBR establishes user-friendly systems for those with limited digital access or technical know-how.
If done properly, it could position Pakistan for an interconnected, compliant, and digitally empowered tax culture in the post-2026 period.