FBR Introduces New Electronic Tax Return Forms for 2025

The Federal Board of Revenue (FBR) has rolled out new electronic tax return forms and declarations for the tax year 2025. The move aims to simplify the filing process for both resident and non-resident individuals, as well as businesses.

According to a notification issued on Monday through SRO 1562(I)/2025, the FBR has introduced an “Electronic Foreign Income and Assets Declaration for Resident Individuals.” This declaration is specifically for residents who hold income or assets abroad.

FBR Introduces New Electronic Tax Return Forms for 2025

Alongside this, the FBR has also notified a separate return titled “Electronic Return for Non-Resident having no source of income in Pakistan.” This ensures that non-resident individuals with no local income can also file their returns in a simplified manner.

In addition, FBR introduced a “Simplified Electronic Return for Individuals” to make the filing process easier for salaried persons and individuals with straightforward financial information.

The notification further confirms the issuance of final electronic income tax return forms for companies, associations of persons (AOPs), and individuals for 2025. FBR also released a separate electronic return for manufacturers, traders, and small and medium enterprises (SMEs).

Meanwhile, FBR also issued another notification, SRO 1561(I)/2025, to officially notify the simplified return for individuals.

The FBR clarified that any changes made in the return available on the IRIS portal will be treated as if they had always been present. However, these changes will not affect taxpayers who filed their returns earlier.

The updated rules fall under amendments to the Income Tax Rules, 2002, and will be applicable for the tax year 2025.

This initiative is part of FBR’s ongoing efforts to modernise tax procedures, encourage compliance, and make filing easier for all categories of taxpayers.

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