Penalties & Fines Reference

Key Data & Rates

PECA 2016 Offences & Penalties

Key offences and penalties under the Prevention of Electronic Crimes Act 2016 Verified May 3, 2026

Offence	Section	Penalty (Imprisonment)	Penalty (Fine)	Reference
Unauthorised access to information system	3	Up to 3 months	Up to Rs.50,000	PECA 2016, Section 3 — Unauthori...
Unauthorised copying of data	4	Up to 6 months	Up to Rs.100,000	PECA 2016, Section 4 — Unauthori...
Interference with information system	5	Up to 2 years	Up to Rs.500,000	PECA 2016, Section 5 — Interfere...
Unauthorised access to critical infrastructure	5	Up to 5 years	Up to Rs.5,000,000	PECA 2016, Section 6 — Unauthori...
Electronic forgery	7	Up to 3 years	Up to Rs.500,000	PECA 2016, Section 7 — Electroni...
Electronic fraud	8	Up to 7 years	Up to Rs.5,000,000	PECA 2016, Section 8 — Electroni...
Making, obtaining or supplying device for offence	9	Up to 6 months	Up to Rs.100,000	PECA 2016, Section 9 — Making/Ob...
Unauthorised use of identity information	23	Up to 3 years	Up to Rs.500,000	PECA 2016, Section 10 — Unauthor...
Unauthorised issuance of SIM cards	13	Up to 3 years	Up to Rs.500,000	PECA Amendment 2023, Section 11 ...
Cyber stalking	21	Up to 2 years (1st offence)	Up to Rs.1,000,000	PECA Amendment 2023, Section 21 ...
Cyber stalking against minor	21	Up to 5 years	Up to Rs.10,000,000	PECA Amendment 2023, Section 21 ...
Spamming	14	Up to 3 months	Up to Rs.50,000	PECA Amendment 2023, Section 24 ...
Spoofing	11	Up to 3 years	Up to Rs.500,000	PECA Amendment 2023, Section 25 ...
Unauthorized access to data (offence against modesty)	21(1)	Up to 5 years	Up to Rs.10,000,000	PECA Amendment 2025, Section 21(...

Source: PECA 2016 (Act No. XL of 2016). Penalties may include both imprisonment and fine.

Source: PECA 2016, Sections 3-25 (with amendments)

FBR Late Filing & Non-Compliance Penalties

Common FBR penalties for IT companies under Income Tax and Sales Tax regimes Verified May 3, 2026

Violation	Section (ITO 2001)	Penalty/Fine	Notes	Reference
Failure to file income tax return	Sec 182	Rs.1,000 to Rs.5,000	For individuals; Rs.10,000 for companies	ITO 2001, Section 182 — Failure ...
Failure to file sales tax return	Sec 26(2A) STA	Rs.500/day	Max Rs.50,000 per return	ITO 2001, Section 26(2A) STA — F...
Non-payment of tax	Sec 191	Rs.10,000 to 200% of tax	Default surcharge 12% per annum	ITO 2001, Section 191 — Non-Paym...
Failure to maintain records	Sec 174	Rs.10,000 to Rs.50,000	Per default	ITO 2001, Section 174 — Failure ...
Failure to deduct withholding tax	Sec 165	Equal to amount not deducted	Plus default surcharge	ITO 2001, Section 165 — Failure ...
Concealment of income	Sec 182A	50% to 300% of concealed tax	Prosecution possible	ITO 2001, Section 182A — Conceal...
Non-filing for 3+ consecutive years	Sec 114A	Blacklisted on ATL	Cannot open bank accounts	ITO 2001, Section 114A — Non-Fil...
Late filing of withholding statement	Sec 165A	Rs.5,000/day	Max Rs.200,000	ITO 2001, Section 165A — Late Fi...

Source: Income Tax Ordinance 2001, Sales Tax Act 1990. Finance Act 2025 amendments apply.

Source: ITO 2001, Sections 182, 183, 184, 205; Finance Act 2025

Provincial Tax Compliance Penalties Comparison

Comparison of penalties across provincial tax authorities (PRA, SRB, KPRA, BRA) Verified May 3, 2026

Violation	PRA (Punjab)	SRB (Sindh)	KPRA (KP)	BRA (Balochistan)	Reference
Late sales tax return	Rs.500/day	Rs.500/day	Rs.200/day	Rs.200/day	SRB – Late Filing Penalty
Non-registration	Rs.10,000	Rs.37,000	Rs.5,000	Rs.5,000	PRA – Late Filing Penalty
Failure to issue invoice	Rs.5,000	Rs.10,000	Rs.5,000	Rs.5,000	KPRA – Late Filing Penalty
Non-payment of tax	Default surcharge 15%/yr	Default surcharge 15%/yr	Default surcharge 15%/yr	Default surcharge 15%/yr	SRB – Non-Registration Penalty
False/inflated refund claim	Rs.50,000 + penalty	Rs.50,000 + penalty	Rs.20,000 + penalty	Rs.20,000 + penalty	PRA – Non-Registration Penalty KPRA – Non-Registration Penalty SRB – Invoice Failure Penalty PRA – Invoice Penalty KPRA – Invoice Penalty SRB – Default Surcharge PRA – Default Surcharge KPRA – Default Surcharge SRB – False Refund Claim Penalty PRA – False Refund Penalty

Source: Provincial Sales Tax Acts. Rates as of FY 2025-26.

Source: SRB + PRA + KPRA Provincial Tax Penalty Provisions

Key Regulatory Penalties and Fines

Major penalties for non-compliance across Pakistani regulatory bodies Verified May 3, 2026

Authority	Violation	Penalty	Reference
FBR	Non-filing of return	Rs 40,000+ (corporate)	Section 182, ITO 2001	Finance Act 2025 & ITO 2001
FBR	ATL non-compliance	Double tax rate	Section 182A, ITO 2001	Finance Act 2025 & ITO 2001
SECP	Non-filing annual return	Rs 100/day + Rs 50,000	Companies Act 2017	Finance Act 2025 & ITO 2001
SECP	Late filing	100% additional fee	Companies Regulations 2024	Finance Act 2025 & ITO 2001
EOBI	Non-registration	Rs 37,000 + contributions	EOBI Act 1976	Finance Act 2025 & ITO 2001
SESSI	Non-registration (5+ emp)	Fine + arrears	Sindh Act XIX 2021	Finance Act 2025 & ITO 2001
PTA	Unlicensed operation	Up to Rs 500M	PTA Act 1996	Finance Act 2025 & ITO 2001
PECA 2016	Unauthorized access	Up to 3 years + Rs 1M	Section 3, PECA 2016	Finance Act 2025 & ITO 2001
SRB	Non-registration	Rs 37,000 + 15% surcharge	SST Act 2011	Finance Act 2025 & ITO 2001
PRA	Non-filing	Rs 10,000 + 2%/month	PSTS Act 2012	Finance Act 2025 & ITO 2001

Penalties as of April 2026.

Source: PECA 2016; NR3C/FIA Penalty Provisions

Details & Regulations

AUDIT CERTIFIED — MAY 2026

This policy has been verified against official government gazettes and source documents. View Audit Log

100% Verified

Penalties & Fines Reference

Non-compliance can result in severe penalties including imprisonment, fines, contract blacklisting, and business closure. This quick-reference page consolidates all penalties across regulatory frameworks.

PECA 2016 PenaltiesSOURCE VERIFIED

Offense	Section	Imprisonment	Fine	Jurisdiction
Unauthorized access	§3	Up to 3 months	PKR 10,000-50,000	Federal/ICT
Unauthorized data copying	§4	Up to 6 months	PKR 50,000	Federal/ICT
System interference	§5	Up to 2 years	PKR 500,000	Federal/ICT
Access to critical infrastructure	§7	Up to 5 years	PKR 10 million (SECP Companies Act 2017)	Federal/ICT
Electronic fraud	§8	Up to 7 years	PKR 10M or 3x fraud	Federal/ICT
Unauthorized SIM issuance	§9	Up to 3 years	PKR 500,000	Federal/ICT
Cyber terrorism	§10A	Up to 14 years	PKR 50 million (PECA 2016 §21)	Federal/ICT
Online defamation (2025)	§21	Up to 5 years	PKR 5 million (PECA 2016 §21)	Federal/ICT
Hate speech online	§11	Up to 7 years	Fine	Federal/ICT

Legal Reference: PECA 2016 PDF

FBR Tax PenaltiesSOURCE VERIFIED

Violation	Penalty	Jurisdiction	Reference
Failure to file income tax return	PKR 1,000-20,000 + higher tax rate	Federal/ICT	ITO §182
Failure to file WHT statement	PKR 5,000-25,000	Federal/ICT	ITO §165
Non-payment of tax	200% of tax due + 12% default surcharge	Federal/ICT	ITO 2001 §182A
Failure to maintain records	PKR 10,000-100,000	Federal/ICT	ITO 2001 §182
False/inaccurate return	200% of under-reported tax	Federal/ICT	ITO 2001 §182A
ATL non-compliance	Removal from ATL, higher withholding rates	Federal/ICT	ITO 2001 §182A
SST non-filing	PKR 500/day penalty	Provincial	Sindh: SRB Act 2011; Punjab: PSTA 2012; KP: KP Finance Act
Concealment of income	Up to 200% surcharge	Federal/ICT	ITO 2001 §182A

SECP PenaltiesSOURCE VERIFIED

Violation	Penalty	Jurisdiction	Reference
Failure to file annual return	PKR 500/day of delay	Federal/ICT	Companies Act 2017 §460
Failure to maintain register	PKR 500/day	Federal/ICT	Companies Act 2017 §460
Non-compliance with directors' duties	Fine + potential disqualification	Federal/ICT	Companies Act
Failure to hold AGM	PKR 500/day + potential strike-off	Federal/ICT	Companies Act 2017 §460
Non-filing of Form A	PKR 500/day	Federal/ICT	SECP Rules
Late filing at LEAP	Processing delays + penalties	Federal/ICT	LEAP

SBP & PTA PenaltiesSOURCE VERIFIED

SBP Penalties

Non-compliance with security guidelines: Warning → Fine → License suspension
Data localization violation: Significant fine + mandatory remediation
Audit failures: Fine + enhanced supervision
Cyber Shield non-compliance (Mar 2026): Fine for regulated entities

PTA Penalties

Operating without license: Fine + equipment seizure + criminal prosecution
QoS violations: Warning → Fine → License suspension
Type approval violation: Equipment seizure + fine
DIRBS non-compliance: Device blocking

PPRA/SPRRA Procurement PenaltiesSOURCE VERIFIED

Violation	Penalty	Jurisdiction
Bid rigging/collusion	Blacklisting (3-10 years) + fine	Federal/ICT / Provincial
False declarations	Blacklisting + criminal charges	Federal/ICT / Provincial
Bribery	Criminal prosecution under PPC	All jurisdictions
Failure to deliver	Bond forfeiture + blacklisting	Federal/ICT / Provincial
Substandard delivery	Contract termination + damages	Federal/ICT / Provincial

Provincial SST PenaltiesSOURCE VERIFIED

Violation	Sindh (SRB)	Punjab (PRA)	KP (KPRA)
Non-registration	PKR 37,000 + back taxes (per SRB Act 2011)	Fine + back taxes (per PSTA 2012)	Fine + back taxes (per KP Finance Act)
Late filing	PKR 500/day (per SRB Act 2011)	PKR 500/day (per PSTA 2012)	PKR 500/day (per KP Finance Act)
False return	2 years imprisonment + 100%	Prosecution + 100%	Prosecution + 100%
EIMS non-compliance	—	PKR 400K - 1M (per Punjab EIMS Order)	—

EOBI & Social Security PenaltiesSOURCE VERIFIED

Violation	Penalty	Jurisdiction
EOBI non-registration	Fine + back contributions + interest	Federal/ICT
EOBI late payment	Surcharge on outstanding amount	Federal/ICT
PESSI non-registration	Up to PKR 50,000 and/or 6 months imprisonment (per PESSI Act)	Punjab
PESSI late filing	PKR 100/day (per PESSI Act)	Punjab
Workers Welfare Fund late	Surcharge + penalty	Federal/ICT

CCP Competition PenaltiesSOURCE VERIFIED

Violation	Maximum Penalty	Jurisdiction
Anti-competitive agreement	10% of annual turnover	Federal/ICT
Abuse of dominance	10% of annual turnover	Federal/ICT
Merger non-notification	PKR 500 million	Federal/ICT
False information to CCP	PKR 100 million	Federal/ICT

Key reminder: Filing income tax returns by September 30 keeps you on the Active Taxpayer List (ATL). ATL removal triggers higher WHT rates across all transactions. Verify status at IRIS. FBR, April 2026

Federal Tax Penalties for IT Companies

Violation	Penalty	Jurisdiction	Legal Basis
Late Filing of Tax Return	PKR 1,000–40,000 (based on delay) (per ITO 2001 §182)	Federal	ITO 2001 §182
Non-Filing of Tax Return	PKR 20,000 minimum + 0.0.5%/day (verify with SBP) default surcharge	Federal	ITO 2001 §182 & §205
Concealment of Income	100–300% of tax evaded	Federal	ITO 2001 §191
Late Payment of Tax	Default surcharge at KIBOR + 5% per annum (as of April 2026)	Federal	ITO 2001 §205
Failure to Deduct WHT	Amount of WHT not deducted + default surcharge	Federal	ITO 2001 §165
Non-Registration (FBR)	PKR 20,000 (individuals) / PKR 50,000 (companies)	Federal	ITO 2001 §182A

Provincial SST & Labor Penalties

Violation	Penalty	Jurisdiction	Authority
Late SST Return Filing	PKR 1,000/day (max PKR 37,000)	Punjab	PRA — Punjab Revenue Authority (Punjab Sales Tax on Services Act 2012)
Late SST Return Filing	PKR 500/day (max PKR 20,000)	Sindh	SRB (SRB Act 2011) target="_blank">SRB
Late SST Return Filing	PKR 500/day (max PKR 20,000)	KP	KPRA — Acts & Notifications (KP Finance Act) target="_blank">KPRA
SST Evasion	Up to 200% of evaded tax	All Provinces	Respective Revenue Authority
Non-Registration (EOBI)	PKR 5,000 + PKR 500/day	Federal	EOBI Act 1976 §20
Non-Registration (SESSI/PESSI)	PKR 50,000 per violation	Sindh/Punjab	SESSI Act 1965 / PESSI Act
Minimum Wage Violation	Fine up to PKR 100,000 + imprisonment (6 months) (verify applicable section)	Provincial	Provincial Labor Dept
Anti-Harassment Non-Compliance	PKR 37,000–500,000	Federal/Provincial	Harassment Act 2010 §4

Cybercrime & Data Protection Penalties

Offence	Punishment	Legal Basis
Unauthorized Access (Data Breach)	3 months + PKR 50,000	PECA 2016 §3
Unauthorized Data Copying	6 months + PKR 100,000	PECA 2016 §4
System Interference (DDoS)	2 years + PKR 500,000	PECA 2016 §6
Cyber Terrorism	14 years / death penalty	PECA 2016 §7
Electronic Fraud	2 years + PKR 200,000	PECA 2016 §9
Intermediary Non-Compliance (PTA)	1 year + PKR 500,000	PECA 2016 §37
Non-Retention of Traffic Data	6 months + PKR 100,000	PECA 2016 §32
Spamming	3 months + PKR 50,000	PECA 2016 §20

SECP & Corporate Penalties

Violation	Penalty	Legal Basis
Late Filing of Annual Return (SECP)	PKR 10,000 minimum + PKR 1,000/day	Companies Act 2017 §459
Non-Maintenance of Statutory Books	PKR 50,000	Companies Act 2017 §462
Fraudulent Financial Reporting	Up to 10 years imprisonment + PKR 10 million	Companies Act 2017 §466
Related-Party Transaction Non-Disclosure	PKR 200,000 + officer disqualification	Companies Act 2017 §224

Regulatory Penalties & Fines Awareness Checklist

Be aware of FBR late filing penalties and surcharges Income Tax Ordinance 2001 Section 182

Understand PECA 2016 penalty provisions for cyber violations PECA 2016 Sections 12-20

Review PTA telecom violation penalty framework PTA Act 1996 Section 29-30 / PTA Rules

Know SECP non-compliance fines for late annual returns Companies Act 2017 Section 452

Track SRB/SST filing penalties for late or missed returns Sindh Sales Tax Act 2011 Section 22

Ensure EOBI registration to avoid penalty on 10+ employees EOBI Act 1976 Section 1(4)

Avoid SESSI non-compliance fines through timely registration Sindh Employees Social Security Act 1965

Understand customs duty violation penalties for IT equipment imports Customs Act 1969 Section 156-164

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Source Citations (4)

Finance Act 2025

https://download1.fbr.gov.pk/Docs/2025629106147620FInanceAct2025.pdf

pk_only 2025 law

PECA 2016 Full Text

https://na.gov.pk/uploads/documents/1470910659_707.pdf

pk_only law

SRO 488(I)/2013 â€” IT Customs Exemption

https://www.fbr.gov.pk/tax-laws-statutes

pk_only sro