ISLAMABAD: The Federal Board of Revenue (FBR) has allowed individuals to pay sales tax on imported mobile phones in instalments, more than two months after the government first announced an instalment facility for PTA taxes on mobile devices.
The facility will be implemented through the Device Identification, Registration and Blocking System (DIRBS) of Pakistan Telecommunication Authority.
It was introduced under a new provision added to the Ninth Schedule of the Sales Tax Act, 1990, through amendments made under the Finance Act, 2026, and detailed in FBR Circular No. 1 of 2026, issued on September 11.
Under the new provision, individuals importing mobile phones can split their sales tax payments instead of paying the full amount upfront. All instalments must, however, be cleared before the end of the financial year in which the phone is imported.
The PTA is now required to develop a mechanism to implement the instalment payment system.
Pakistan introduced DIRBS in December 2018 to identify unregistered mobile phones and block devices that failed to meet tax and registration requirements. The government also withdrew the duty-free facility for phones brought in by travellers from abroad, effective July 2019.
Since then, imported devices have generally required payment of applicable duties and taxes before registration for use on local networks, placing the tax burden directly on individuals bringing phones into the country.
