The Federal Board of Revenue has introduced new tax enrolment conditions for foreign non-government organizations seeking registration in Pakistan’s national tax system.
According to SRO 856(I)/2026 issued on May 11, 2026, the FBR has proposed amendments to the Income Tax Rules, 2002, revising Rule 80 to strengthen documentation, transparency and verification requirements for international NGOs operating in the country.
Under the proposed amendments, foreign NGOs applying for e-enrolment will now be required to provide detailed organizational and operational information, including taxpayer name, business address, accounting period, business contact details and principal business activity.
The revised rules also require applicants to disclose the name and address of the principal officer or authorized representative along with an authority letter permitting them to apply for registration in Pakistan.
The FBR has further made embassy verification and government approvals mandatory for foreign NGOs. Applicants will be required to submit tax registration or incorporation documents issued in their home country, a verification letter from the relevant embassy, proof of local residence such as rent agreements and utility bills, and a No Objection Certificate issued by the Ministry of Interior and Narcotics Control.
In addition, foreign NGOs must provide a Memorandum of Understanding signed with the Government of Pakistan along with contact details, including mobile numbers and email addresses of authorized representatives.
The proposed amendments also introduce stricter disclosure requirements regarding directors, trustees, partners and major shareholders. Foreign NGOs will be required to provide names, nationalities, passport details and shareholding percentages of individuals holding 10 percent or more ownership or control.
Tax experts said the new measures are aimed at improving regulatory oversight, documentation and transparency of foreign organizations operating in Pakistan.
Officials stated that the amendments, proposed under the Income Tax Rules, 2002, are expected to become part of the e-enrolment framework after completion of the legal approval process.
