ISLAMABAD: The Federal Board of Revenue (FBR) has amended the Income Tax Rules, 2002, introducing stricter registration requirements for international non-governmental organisations (INGOs) and foreign non-profit organisations operating in Pakistan.
Under the revised framework, foreign non-profit organisations seeking registration will be required to provide proof of local residence, a no-objection certificate (NOC) issued by the Ministry of Interior, and a memorandum of understanding (MoU) signed with the Government of Pakistan.
According to the new rules, organisations must also disclose detailed information about their directors, trustees, partners and major shareholders, including Computerised National Identity Card (CNIC), National Identity Card for Overseas Pakistanis (NICOP), Pakistan Origin Card (POC) numbers or foreign passport details, where applicable.
The FBR has further made it mandatory for applicants to provide details of their business address, accounting period, telephone number, principal activity and complete particulars of their authorised representative or principal officer in Pakistan.
The revised regulations also require submission of authority letters for authorised representatives, registration or incorporation documents issued overseas and verification letters from relevant foreign embassies.
In addition, organisations will have to disclose the nationality, passport numbers and shareholding ratios of key office-bearers and stakeholders.
The amendments were notified on May 20, 2026, as part of efforts to strengthen regulatory oversight and improve financial transparency.
FBR officials said the measures are aimed at improving documentation within the financial system and enabling more effective monitoring of the activities and financial affairs of international organisations operating in the country.
