ISLAMBAD: The Federal Board of Revenue (FBR) has amended the Income Tax Rules, 2002 through S.R.O. 879(I)/2026, introducing broader identification document requirements under Rule 80B as part of efforts to strengthen taxpayer documentation and compliance procedures.
According to the notification issued on May 20, 2026, the amendments were made under Section 237 of the Income Tax Ordinance, 2001 after the draft changes were previously circulated through S.R.O. 856(I)/2026.
Under the revised provisions, the FBR has substituted clause (a) of sub-rule (1) in Rule 80B to include multiple identification documents. The amended clause now recognizes “CNIC, NICOP, POC or foreign passport” as valid identification documents for the relevant procedures under the rules.
The latest amendment expands the scope beyond Computerized National Identity Cards (CNICs), facilitating overseas Pakistanis and foreign nationals by formally including National Identity Cards for Overseas Pakistanis (NICOP), Pakistan Origin Cards (POC), and foreign passports.
Tax experts believe the move is aimed at improving documentation of non-resident Pakistanis, overseas investors, and foreign individuals interacting with Pakistan’s tax system.
The changes are also expected to streamline compliance requirements for banking, investment, and tax-related transactions where identification documentation is mandatory.
The notification further stated that additional amendments have also been inserted after sub-rule (5) of Rule 80B, although the complete operational details are contained in the official S.R.O.
The FBR has increasingly focused on digital documentation and taxpayer identification reforms as part of its broader strategy to enhance transparency, strengthen enforcement mechanisms, and improve tax administration in Pakistan.
