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Official Law Publications & Legislative Tracking
| Legislation | Year | Relevance | Source | Reference |
|---|---|---|---|---|
| Income Tax Ordinance | 2001 (amended 2026) | Primary tax law for all companies | pakistancode.gov.pk | |
| Companies Act | 2017 | Company formation and governance | secp.gov.pk | |
| Sindh Sales Tax Act | 2011 | Provincial sales tax on services | srb.gos.pk | |
| Punjab Sales Tax on Services | 2012 | Provincial sales tax on services | pra.punjab.gov.pk | |
| EOBI Act | 1976 | Employee social security | eobi.gov.pk | |
| Factories Act | 1934 | Labor and workplace regulations | pakistancode.gov.pk | |
| PECA | 2016 | Cybercrime legislation | pta.gov.pk | |
| SBP Act | 1956 (amended) | Banking and forex regulations | sbp.org.pk | |
| PTA Act | 1996 | Telecom regulation | pta.gov.pk | |
| PPRA Ordinance | 2002 | Government procurement rules | ppra.gov.pk |
The Pakistan Gazette is the official publication for government notifications, statutory rules, orders, and amendments. It serves as the primary source of newly enacted laws and regulatory updates relevant to businesses operating in the IT/ITeS industry.
Pakistan Code provides consolidated access to federal laws, including amendments and related judicial interpretations.
| Statute | Relevance | Direct Link |
|---|---|---|
| Income Tax Ordinance 2001 | All tax provisions for IT companies (§154A, §65F, §6A) | ITO 2001 (Amended) |
| Sales Tax Act 1990 | Federal sales tax framework | Pakistan Code — Laws of Pakistan |
| Companies Act 2017 | Corporate governance, SECP compliance | SECP — Companies Act 2017 |
| PECA 2016 | Cybercrime law for IT operations | PECA 2016 PDF |
| SEZ Act 2012 | 10-year tax holiday for IT in Special Economic Zones | BOI |
| EOBI Act 1976 | Federal pension: 5% employer (Federal EOBI) + 1% employee (Federal EOBI) | EOBI Act |
| Competition Act 2010 | Anti-trust, merger control, abuse of dominance | CCP |
| PTA Act 1996 | Telecom licensing, spectrum, VoIP regulation | PTA |
| Copyright Ordinance 1962 | Software IP protection as literary work | IPO Pakistan |
The National Assembly website contains bills passed by parliament, debates, reports, and final versions of laws that shape national policy.
| Legislation | Impact on IT | Status |
|---|---|---|
| Digital Nation Pakistan Bill 2025 | Creates Pakistan Digital Authority; reshapes digital governance | Approved by both Houses |
| Finance Act 2025 | Social media taxation (§99C, §6A); startup credits (§65F); WHT rates (§154A) | Enacted |
| PECA Amendments 2025 | Enhanced online defamation penalties; social media registration | Enacted |
| AI Policy 2025 | USD 1B AI commitment; Islamabad AI Declaration (9 principles) | Cabinet approved |
| SRO/Reference | Description | Date | Link |
|---|---|---|---|
| SRO 545(I)/2026 (proposed — no official gazette link found) | Chapter-VA: Tax on remunerative social media content (income tax) | Apr 1, 2026 | Gazette |
| SRO 546(I)/2026 (proposed — no official gazette link found) | Chapter-IIA: Tax on remunerative social media content (withholding) | Apr 1, 2026 | Gazette |
| SRO 547(I)/2026 | NEPRA solar net metering vs net billing decision | Apr 3, 2026 | Gazette |
| SRO 201(I)/2024 | Companies Regulations 2024 (SECP) | Feb 12, 2024 | SECP — Companies Act 2017 |
| SRO 533(I)/2026 | Amendment to Delegation of Powers (SECP) | 2026 | SECP — Companies Act 2017 |
| SRO 981(I)/2015 | Sindh Sales Tax on Services classification | 2015 | SRB PDF |
| SRB-3-4/45/2025 | CPC Version 2.1 classification for IT services | Jul 2025 | SRB PDF |
| SRB-3-4/28/2025 | CPC Code update for service classification | Jul 2025 | SRB PDF |
| BPRD CL 01/2026 | Teenager Account/Wallet framework (SBP) | Apr 2026 | SBP |
| Finance Act 2025 | Current tax law including social media taxation | 2025 | FBR PDF |
| Section 99C ITO 2001 | Social media content taxation provision | Apr 2026 | ITO 2001 |
| Rules 19M / 19N | Social media tax calculation rules | Apr 2026 | IRIS |
For up-to-date compliance, regularly check all three platforms together:
Additionally, monitor:
| Statute | Year | Key Provision for IT | Source |
|---|---|---|---|
| Income Tax Ordinance 2001 | 2001 (amended 2025) | IT corporate tax 20%, export WHT 0.25%/1%, startup credit §65F | FBR PDF |
| Finance Act 2025 | 2025 | Latest tax rates, IT sector incentives, PSEB provisions | FBR PDF |
| PECA 2016 | 2016 | Cybercrime offences, data retention, intermediary liability | PTA PDF |
| SEZ Act 2012 | 2012 | 10-year tax holiday for IT SEZs | National Assembly |
| Companies Act 2017 | 2017 | Company registration, SECP compliance, NBFC | SECP |
| Competition Act 2010 | 2010 | Antitrust, merger control, abuse of dominance | CCP |
| EOBI Act 1976 | 1976 | 5%+1% social insurance, PKR 37,000 ceiling | EOBI |
| PTA Act 1996 | 1996 | Telecom licensing, spectrum, consumer protection | PTA |
| NADRA Ordinance 2000 | 2000 | Identity verification, data privacy obligations | NADRA — National Database |
| Sindh Sales Tax on Services Act 2011 | 2011 | 0% | SRB |
| Copyright Ordinance 1962 | 1962 | Software as literary work, piracy penalties | IPO-Pakistan |
| Case | Court | Year | Impact on IT Sector |
|---|---|---|---|
| M/s Systems Ltd v. FBR | Supreme Court | 2023 | Clarified IT export classification — software exports qualify for reduced WHT |
| Nestle v. CCP | Supreme Court | 2022 | Upheld CCP's jurisdiction over digital service providers |
| PTA v. ISP Association | High Court (ICT) | 2021 | License fee calculation methodology — revenue-based confirmed |
| Various PECA cases | Multiple | 2017–2024 | Evolving jurisprudence on data breach liability and intermediary obligations |