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All key laws, ordinances, SROs, circulars & amendments at a glance
| Change | Section/SRO | Impact | Effective | Reference |
|---|---|---|---|---|
| Social Media Content Taxation | SRO 545/546(I)/2026 | New Chapter-VA & IIA for remunerative social media content | FY 2025-26 | |
| IT Export FED Rate | SRO 1128(I)/2011 (amended) | 1% FED on IT exports (0.25% on actual exports) | Continued | |
| Minimum Tax on Turnover | Section 113 | 1.25% for companies not on ATL | FY 2025-26 | |
| Super Tax | Section 4C | 4% additional on high income (PKR 150M+ bank/IT) | FY 2025-26 | |
| Digital Invoicing | New requirement | Mandatory digital invoicing for certain sectors | Phased rollout | |
| Single Sales Tax Return | FBR initiative | Unified filing across federal + provinces | In progress | |
| FBR TaxRay AI Portal | FBR initiative | AI-powered taxpayer info and facilitation | Launched | |
| Teen Bank Accounts | SBP BPRD CL 01/2026 | 26M teenagers 13-18 can open accounts | Jan 2026 | |
| Cyber Shield (Banking) | SBP/IT | Banking system protection framework | Mar 2026 | |
| RDA Enhancements | SBP | Non-resident Pakistani digital accounts | Ongoing |
| SRO Number | Subject | Authority | Year | Status | Reference |
|---|---|---|---|---|---|
| SRO 1128(I)/2011 | FED exemption on IT/ITeS exports | FBR | 2011 | ✅ Active | |
| SRO 655(I)/2006 | Customs duty exemption for IT imports | FBR | 2006 | ✅ Active (amended) | |
| SRO 545(I)/2026 | Social media content taxation (Ch-VA) | FBR | 2026 | ✅ New | |
| SRO 546(I)/2026 | Social media content taxation (Ch-IIA) | FBR | 2026 | ✅ New | |
| SRO 201(I)/2024 | Companies Regulations 2024 | SECP | 2024 | ✅ Active | |
| SRO 533(I)/2026 | Delegation of Powers amendment | SECP | 2026 | ✅ Active | |
| SRO 1562(I)/2025 | Income Tax amendment | FBR | 2025 | ✅ Active | |
| SRO 482(I)/2025 | Customs changes | FBR | 2025 | ✅ Active | |
| PTA 5G Guidelines | 5G Security Guidelines | PTA | 2026 | ✅ Active | |
| PPRA 2004 Rules | Public Procurement Rules | PPRA | 2004 | ✅ Active (amended) |
| SRO Reference | Title | Date | Authority | Impact on IT Sector | Reference |
|---|---|---|---|---|---|
| SRO 1123(I)/2011 | IT/ITeS Income Tax 1% | 2011 | FBR | Reduced income tax for IT exporters | |
| SRO 655(I)/2006 | IT Equipment Import Concessions | 2006 | FBR Customs | Duty-free import of IT equipment | |
| SRO 545(I)/2026 | Social Media Content Tax (Ch-VA) | Apr 2026 | FBR | New tax on remunerative social media content | |
| SRO 546(I)/2026 | Social Media WHT (Ch-IIA) | Apr 2026 | FBR | Withholding tax on social media earnings | |
| SRO 201(I)/2024 | Companies Regulations 2024 | Feb 2024 | SECP | Updated corporate compliance framework | |
| SRO 533(I)/2026 | Delegation of Powers Amendment | 2026 | SECP | SECP internal powers reorganization | |
| SRO 547(I)/2026 | NEPRA Net Metering/Billing | Apr 2026 | NEPRA | Solar net metering policy change | |
| BPRD CL 01/2026 | Teen Bank Accounts Framework | Apr 2026 | SBP | Accounts/wallets for ages 13-18 |
| Legislation | Year | Jurisdiction | Authority | Key Provisions for IT | Source |
|---|---|---|---|---|---|
| Prevention of Electronic Crimes Act (PECA) | 2016 | Federal | FIA | Cybercrime, unauthorized access, data offenses, content regulation | PTA |
| PECA Amendment Act | 2025 | Federal | FIA | Strengthened defamation (§21), social media rules, increased penalties | FIA |
| Electronic Transaction Ordinance (ETO) 2002 | 2002 | Federal | MoITT | Digital signatures, electronic records, legal recognition of e-documents | MoITT |
| Copyright Ordinance | 1962 | Federal | IPO | Copyright protection for software, databases, digital works | IPO |
| Trademarks Ordinance | 2001 | Federal | IPO | Trademark registration & protection for IT brands | IPO |
| PTA Re-Organization Act 1996 | 1996 | Federal | PTA | Telecom regulatory framework, licensing, spectrum | PTA |
| Companies Act | 2017 | Federal | SECP | Company incorporation, governance, director duties | SECP — Companies Act 2017 |
| Income Tax Ordinance (ITO) | 2001 | Federal/ICT | FBR | Tax obligations, WHT rates, export taxation, §154A (0.25%/1% WHT) | FBR |
| Finance Act | 2025 | Federal | FBR | Latest federal budget — §6A digital tax, §65F(b) startup credit, corporate 20% | FBR |
| Sales Tax Act | 1990 | Federal | FBR | Federal sales tax framework (goods only; services are provincial) | FBR |
| EOBI Act | 1976 | Federal | EOBI | Pension & old-age benefits — mandatory for 5+ employees, PKR 37,000/mo ceiling (EOBI Act & Rules) (Federal) | EOBI |
| Industrial Relations Act | 2012 | Federal | Federal Labour | Trade unions, labor rights, dispute resolution | Federal Labour Dept |
| PPRA Rules | 2004 | Federal | PPRA | Government procurement — open competition, transparency | PPRA — Rules & Regulations |
| Workers Welfare Fund Ordinance | 1969 | Federal | WWF | Worker welfare contributions | FBR |
| STZA Act 2021 | 2021 | Federal | STZA | Special Technology Zones — 10-year tax holiday, duty-free imports | STZA — Act & Rules |
| SEZ Act | 2016 | Federal | BOI/FBR | Special economic zones — 10-year income tax holiday, one-time duty-free capital goods | BOI |
| State Bank of Pakistan Act | 1956 | Federal | SBP | Banking regulation, foreign exchange, monetary policy | SBP |
| Anti-Money Laundering Act (AMLA) | 2015 | Federal | FMU/SBP | AML/CFT compliance for financial transactions | SBP |
| Foreign Exchange Regulation Act (FERA) | 1947 | Federal | SBP | Foreign exchange controls, export repatriation | SBP |
| Province | Legislation | Key IT Provisions | Source |
|---|---|---|---|
| Sindh | Sindh Sales Tax on Services Act 2011 | 0% | SRB |
| Punjab | Punjab Sales Tax on Services Act 2012 | 0% (Zero-Rated) (Standard), 0% (Zero-Rated) (Punjab), 0% PSEB export (Punjab) | PRA — Punjab Revenue Authority |
| KP | KP Finance Act (annual) | 15% standard (KP), 2% digital IT (KP), 5% IT consulting (KP), 0% PSEB export (KP) | KPRA |
| Balochistan | Balochistan Sales Tax on Services Act | 15% standard (Balochistan), 0% PSEB export (Balochistan) | BRA |
| All | SRO 981(I)/2015 | 0% SST for PSEB-registered IT/ITeS exporters (all provinces) | PSEB |
| SRO | Subject | Jurisdiction | Impact | Source |
|---|---|---|---|---|
| SRO 981(I)/2015 | 0% SST for PSEB-registered IT/ITeS exporters | All provinces | Zero-rated export for PSEB companies | SRB |
| SRO 488(I)/2013 | IT/ITeS customs duty exemption | Federal | 0% duty on IT equipment imports for PSEB companies | FBR |
| SRO 350(I)/2018 | Taxation of IT/ITeS exports | Federal/ICT | 1% income tax on IT exports (now 0.25% PSEB / 1% non-PSEB) | FBR |
| SRB-3-4/45/2025 | Sub-rule (1A): 3% reduced (Sindh SRB) rate deemed exercised for IT | Sindh | Automatic 3% for IT software CPC 83100 | SRB |
| SRB-3-4/28/2025 | New CPC codes for IT services | Sindh | CPC 7331, 8313, 8363, 83700 effective July 2025 | SRB |
| Circular | Year | Subject | Applicability | Source |
|---|---|---|---|---|
| CRMD CL01/2026 | 2026 | Cyber Shield — Cyber Resilience Strategy 2025-2030 | SBP-regulated entities + IT vendors | SBP |
| PSD C4/2025 | 2025 | Technology Risk Management Framework | Banks/EMIs/DRBs + IT vendors | SBP |
| BPRD C1/2025 | 2025 | Consolidated Customer Onboarding Framework | Banks/EMIs | SBP |
| BPRD C1/2026 | 2026 | FECL — export proceeds repatriation | All exporters | SBP |
| PSD C1/2023 | 2023 | Guidelines for Downtime of Digital Channels | Banks/EMIs | SBP |
| PSD CL6/2022 | 2022 | Mobile Applications Security Guidelines | Banks/EMIs + IT vendors | SBP |
| BPRD 03/2020 | 2020 | Cloud Computing Guidelines | Banks/DFIs | SBP |
| BPRD 07/2018 | 2018 | Information Security Guidelines | Banks/DFIs | SBP |
| Legislation | Status | Jurisdiction | Expected Impact on IT |
|---|---|---|---|
| Personal Data Protection Bill (PDPA) | Draft — parliamentary review | Federal | Comprehensive data protection; consent, data minimization, PKR 500M penalties |
| AI Governance Framework | In development (MoITT) | Federal | AI ethics, algorithmic accountability, sector-specific rules |
| E-Commerce Policy Update | Under review | Federal | Enhanced e-commerce framework, consumer protection |
| Digital Pakistan Act | Discussion stage | Federal | Comprehensive digital economy law |
| Updated Telecom Policy | Under development | Federal | Modernized telecom framework, 5G auction |