ISLAMABAD: Federal Board of Revenue has introduced a new electronic income tax return form for individual taxpayers, to be applicable for the tax year 2025. Despite being titled the “Simplified Electronic Return for Individuals,” the form spans an extensive 25 pages, raising concerns among users about its complexity and usability. The new return form was issued through a formal notification released on Tuesday and marks a significant development in the ongoing digitization of Pakistan’s tax filing processes.
Each section of the new return form is structured under individual headings such as “Your Income,” “Your Pension,” “Your Rent from Property,” “Your Profit on Bank Accounts,” and “Your Dividends,” indicating an attempt by FBR to categorize all possible income streams in a more detailed and itemized manner. While the document is labeled as simplified, many salaried taxpayers have expressed concern over the length and detail required, which may pose challenges for those unfamiliar with the updated format.
The introduction of this form was made official via SRO 1212(I)/2025, which also includes the draft version of the income tax return form for companies. This draft aims to establish a standardized method of income reporting across both individual and corporate taxpayers. In parallel, SRO 1213(I)/2025 was also issued, which outlines draft amendments to the Income Tax Rules, 2002. These amendments are being proposed under the authority granted by sub-section (1) of Section 237 of the Income Tax Ordinance, 2001.
FBR has invited feedback from the public regarding the proposed amendments and changes included in the draft notifications. In compliance with sub-section (3) of Section 237, FBR has provided a seven-day window from the date of official publication in the Gazette for affected or interested individuals to submit objections or suggestions. The revenue board has stated that any input received within this period will be duly considered before finalizing the updated rules and return forms.
The digital approach continues to evolve with the introduction of this revised format, reflecting FBR’s ongoing shift toward automated and electronic platforms for compliance. However, the practical utility of the 25-page structure remains under scrutiny, especially among individuals filing without professional assistance. The level of detail required may compel many taxpayers to rely more heavily on accountants or legal consultants to ensure accurate submission.
As FBR moves forward with refining its regulatory mechanisms and digital filing tools, it is evident that stakeholder feedback will play a critical role in shaping the final structure of these income tax return forms. Whether the form will achieve the goal of simplification, or add further complexity, remains to be seen as public response unfolds in the coming days.
