Draft amendment regarding submission of in respect of Statement to be furnished by Online Marketplace under rule 38A of the Income Tax Rules, 2002
SRO 1634(I)/2025 is an Income Tax SRO dated 27 August 2025, listed by FBR as "Draft amendment regarding submission of in respect of Statement to be furnished by Online Marketplace under rule 38A of the Income Tax Rules, 2002".
FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
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Government of Pakistan
Revenue Division
Federal Board of Revenue
NOTIFICATION
(INCOME TAX)
Islamabad, the 27th August, 2025.
S.R.O. 1634 (I)/2025. - The following draft of certain further amendments in the Income Tax Rules, 2002, which the Federal Board of Revenue proposes to make in exercise of the powers conferred by sub-section (1) of section 237 read with sub-section (5) of section 165 further read with section 165C of the Income Tax Ordinance, 2001 (XLIX of 2001), is hereby published for information of all persons likely to be affected thereby and, as required by sub-section (3) of the said section 237, notice is hereby given that objections or suggestions thereon, if any, may be sent for the consideration of the Federal Board of Revenue within seven days of publication of the draft in the official Gazette. Objections or suggestions which may be received in respect of the said draft, before the expiry of the aforesaid period, shall be taken into consideration by the Federal Board of Revenue, namely:-
DRAFT AMENDMENTS
In the aforesaid Rules, -
(1) after rule 38, the following new rule shall be added, namely: -
"38A. Statement to be furnished by Online Marketplace. - (1) This rule shall apply for the purpose of administering sub-section (2) of section 165C, which provides for the furnishing of a monthly statement by online marketplaces providing transactional and aggregate quantum of sellers registered with them:
Provided that where an Online Marketplace is providing courier services as well, it shall also file the statements required under sub-rule (2) of Rule 44 read with Part-X of the Second Schedule to these rules.
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(2) The statement required to be furnished under sub-section (2) of section 165C shall be in the following two forms i.e. Form - A1 and Form - A2 :-
FORM - A1
MONTHLY STATEMENT BY ONLINE MARKETPLACE AGAINST DIGITALLY ORDERED GOODS AND SERVICES
[See Rule 38A(2)]
Particulars of Online Marketplace
NTN/ STRN ____________
Name ____________
E.Mail ____________
Details of supplier-wise transactions during the Month of ________
| Sr. | Date dd/mm/yyyy | Particulars of supplier from whom Sales tax Withheld: CNIC/NTN/ STRN | Particulars of supplier from whom Sales tax Withheld: Name | Particulars of supplier from whom Sales tax Withheld: Address | Particulars of Payment Made: Aggregate Monthly Amount of Sales by Seller | Particulars of Payment Made: Aggregate Monthly Amount Deposited in Seller's Bank Account | Amount of Tax Deducted during the Month: By Courier | Amount of Tax Deducted during the Month: By Payment Intermediary |
|---|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
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| TOTAL |
|---|
Verification: I, holder of CNIC/NTN/STRN number ________, in my capacity as ________ do hereby solemnly declare that to the best of my knowledge and belief the information given in this Monthly Statement is correct, complete and in accordance with the provisions of the Sales Tax Act, 1990 and Sales Tax Rules, 2006 and notifications issued thereunder.
Date ____________ (dd/mm/yyyy) Stamp Signature: ____________
FORM - A2
MONTHLY STATEMENT BY ONLINE MARKETPLACE AGAINST DIGITALLY ORDERED GOODS AND SERVICES
[See Rule 38A(2)]
Particulars of Online Marketplace
NTN/ STRN ____________
Name ____________
Telephone: ____________
E.Mail ____________
Details of supplier-wise transactions during the Month of ________
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| Sr. | Date dd/mm/yyyy | Particulars of Supplier: CNIC/NTN/ STRN | Particulars of Supplier: Name | Particulars of Supplier: Address | Particulars of Payment Made and Amount of Tax Deducted: Invoice Number | Particulars of Payment Made and Amount of Tax Deducted: Invoice value | Particulars of Payment Made and Amount of Tax Deducted: Amount Deposited in Seller's Bank Account | Particulars of Tax Paid: Amount of Tax Deducted: Courier | Particulars of Tax Paid: Amount of Tax Deducted: Payment Intermediary |
|---|---|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
| TOTAL |
Verification: I, holder of CNIC/NTN & STRN number ________, in my capacity as ________ do hereby solemnly declare that to the best of my knowledge and belief the information given in this Monthly Statement is correct, complete and in accordance with the provisions of the Sales Tax Act, 1990 and Sales Tax Rules, 2006 and notifications issued thereunder.
Date ____________ (dd/mm/yyyy) Stamp
(2) in rule 44, -
(i) for sub-rule (2), the following shall be substituted, namely: -
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"(2) Pursuant to sub-section (2) of section 165 and sub-section (1) of section 165C, a courier or a 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 shall furnish or e-file a quarterly statement as set out in Part X of the Second Schedule to these rules as per the following timelines, namely:
(a) in respect of quarter ending on the 31st day of March, on or before the 20th day of April;
(b) in respect of quarter year ending on the 30th day of June, on or before the 20th day of July;
(c) in respect of quarter ending on the 30th day of September, on or before the 20th day of October; and
(d) in respect of quarter ending on or before the 31st day of December, on or before the 20th day of January."; and
(ii) in the sub-rule (4), for the word "biannual", the word "quarterly" shall be substituted;
(3) in the Second Schedule, in Part-X, -
(i) for the expression "Biannual Statement of collection or deduction of income tax under section 165(2) [See rule 44(2)]", the expression "Quarterly Statement of collection or deduction of income tax under section 165(2) and section 165C [See Rule 44(2)]" shall be substituted; and
(ii) after the Table, the following new Tables shall be added, namely:-
FORM-I
QUARTERLY STATEMENT BY PAYMENT INTERMEDIARY AGAINST DIGITALLY ORDERED GOODS AND SERVICES
[See Rule 44(2)]
Particulars of Withholding Agent
NTN/ STRN ____________
Name ____________
E-Mail ____________
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Details of supplier-wise amount withheld during the Quarter ending ____________
| Sr. | Date of Payment dd/mm/yyyy | Particulars of supplier from whom Income tax Withheld: CNIC/NTN/ STRN | Particulars of supplier from whom Income tax Withheld: Name | Particulars of supplier from whom Income tax Withheld: Address | Particulars of Payment Made: Invoice Number | Particulars of Payment Made: Invoice Value | Particulars of Payment Made: Payment received through Payment Intermediary | Particulars of Tax Paid: Amount of Tax Deducted | Particulars of Tax Paid: Amount of Tax Deposited | Particulars of Tax Paid: CPR No. |
|---|---|---|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) |
| TOTAL |
Verification: I, holder of CNIC/NTN number ________, in my capacity as ________ do hereby solemnly declare that to the best of my knowledge and belief the information given in this Monthly Statement is correct, complete and in accordance with the provisions of the Income Tax Ordinance, 2001 and Income Tax Rules, 2002 and notifications issued thereunder.
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Date ____________ (dd/mm/yyyy) Stamp Signature: ____________
Form-II
QUARTERLY STATEMENT BY COURIER AGAINST DIGITALLY ORDERED GOODS
[See Rule 44(2)]
Particulars of Withholding Agent
NTN/ STRN ____________
Name ____________
E-Mail ____________
Details of supplier-wise amount withheld during the Quarter ending ____________
| Sr. | Date dd/mm/yyyy | Particulars of supplier from whom Income tax Withheld: CNIC/NTN/ STRN | Particulars of supplier from whom Income tax Withheld: Name | Particulars of supplier from whom Income tax Withheld: Address | Particulars of Payment Made: Invoice Number | Particulars of Payment Made: Invoice Value | Particulars of Payment Made: Payment received through Cash on Delivery (COD) | Particulars of Tax Paid: Amount of Tax Deducted | Particulars of Tax Paid: Amount of Tax Deposited | Particulars of Tax Paid: CPR No. |
|---|---|---|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) |
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| TOTAL |
|---|
Verification: I, holder of CNIC/NTN number ________, in my capacity as ________ do hereby solemnly declare that to the best of my knowledge and belief the information given in this Monthly Statement is correct, complete and in accordance with the provisions of the Income Tax Ordinance, 2001 and Income Tax Rules, 2002 and notifications issued thereunder.
Date ____________ (dd/mm/yyyy) Stamp Signature: ____________
[F. No. 1(18)R&S/2025]
(Syeda Maimoona)
Second Secretary (Rules & SROs)
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