How to Pay PTA Tax on Imported Phones in Installments Under FBR’s New DIRBS Rules

Pakistan has introduced a new installment facility for individuals paying sales tax on imported mobile phones, allowing users to split eligible payments instead of paying the entire amount upfront.

The facility was introduced by the Federal Board of Revenue through a new provision in the Ninth Schedule of the Sales Tax Act, 1990, and explained in FBR Circular No. 1 of 2026 issued on September 11.

The installment option will operate through the Pakistan Telecommunication Authority’s Device Identification, Registration and Blocking System (DIRBS), which is already used to register imported mobile phones for use on local networks.

How the Installment Facility Will Work

Under the new rules, individuals importing mobile phones will be allowed to pay the applicable sales tax in installments rather than in one lump sum.

However, the full tax liability must be cleared before the end of the same financial year in which the phone is imported. The facility therefore does not reduce the tax amount; it only provides more flexibility over how it is paid.

Once PTA activates the required option in DIRBS, users are expected to register their imported device through the existing process and then choose the installment facility for the eligible sales tax amount.

The exact number of installments, payment frequency, and detailed procedure have not yet been announced.

It is also important to note that the new provision specifically refers to sales tax on imported mobile phones. The treatment of any other applicable duties or charges will depend on the final mechanism introduced by PTA.

PTA Still Needs to Launch the System

While FBR has now provided the legal framework, the installment facility is not fully operational yet.

PTA still needs to introduce the actual payment mechanism within DIRBS before users can start paying their eligible tax liability in installments.

The facility could be particularly useful for people importing expensive smartphones, where the upfront tax burden can be significant.

Pakistan introduced DIRBS in December 2018 to identify unregistered mobile phones and block devices that do not meet tax and registration requirements. The government later withdrew the duty-free facility for mobile phones brought by travelers from abroad from July 2019.

The new installment option does not change those registration requirements. Imported devices will still need to comply with DIRBS rules, while the new facility will simply make payment of the eligible sales tax more manageable.

For consumers, the next important development will be PTA’s formal rollout of the installment payment option through DIRBS.

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