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Taxpayer’s Registration
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(1) Every taxpayer including a person selling digitally ordered goods or services from within Pakistan using online marketplace or a courier service, as the case may be, shall apply in the prescribed form and in the prescribed manner for registration.
(1A) Every online marketplace or courier service, involved in e-commerce by supplying or delivering digitally ordered goods or services from within Pakistan, shall not allow any vendor to use its platform services to carry out e-commerce transactions unless such vendors have been registered under this Ordinance.
(2) The Commissioner having jurisdiction over a case, where necessitated by the facts of the case, may also register a taxpayer in the prescribed manner.
(3) Taxpayers’ registration scheme shall be regulated through the rules to be notified by the Board .
(4) From tax year 2015 and onwards, in case of individuals having Computerized National Identity Card (CNIC) issued by the National Database and Registration Authority, CNIC shall be used as National Tax Number.
(1A) Every online marketplace or courier service, involved in e-commerce by supplying or delivering digitally ordered goods or services from within Pakistan, shall not allow any vendor to use its platform services to carry out e-commerce transactions unless such vendors have been registered under this Ordinance.
(2) The Commissioner having jurisdiction over a case, where necessitated by the facts of the case, may also register a taxpayer in the prescribed manner.
(3) Taxpayers’ registration scheme shall be regulated through the rules to be notified by the Board .
(4) From tax year 2015 and onwards, in case of individuals having Computerized National Identity Card (CNIC) issued by the National Database and Registration Authority, CNIC shall be used as National Tax Number.
Amendment history (12)
- Part IX ssubstituted by the Finance Act, 2008. The substituted “Part IX”
- Expression inserted by the Finance Act, 2025.
- Section (1A) inserted by the Finance Act, 2025.
- Full stop substituted by the Finance Act, 2013.
- Substituted “:” by the Finance Act, 2015.
- Added by the Finance Act, 2013.
- Omitted by the Finance Act, 2015. The omitted proviso
- Added by the Finance Act, 2015.
- Inserted by the Finance Act, 2010.
- Inserted by the Finance Act, 2014.
- Added by the Finance Act, 2012.
- New Section (181D) inserted through Finance Act, 2019.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 385
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.