The Federal Board of Revenue (FBR) has introduced strict new conditions for the registration of International Non-Governmental Organizations (INGOs) with Pakistan’s income tax system.

According to a notification issued through S.R.O. 856(I)/2026, the FBR has proposed draft amendments to the Income Tax Rules, 2002, making registration requirements more comprehensive for INGOs operating in the country.

Under the new rules, INGOs will be required to submit detailed documentation for registration or e-enrolment with the tax authority. This includes basic organizational details such as the taxpayer name, business address, accounting period, contact numbers, principal business activity, and information about the principal officer or authorized representative.

Organizations must also provide an official authorization letter for the appointed representative, along with their mobile number and email address. In addition, INGOs will need to submit registration or incorporation documents issued by relevant regulatory authorities in their home country.

The FBR has further required verification documents, including a letter from the concerned embassy confirming the organization’s credentials, along with proof of local residence such as rent or lease agreements, electricity bills, and complete contact details of the local office.

A No Objection Certificate (NOC) from the Ministry of Interior and Narcotics Control will also be mandatory, along with a Memorandum of Understanding (MoU) signed between the Government of Pakistan and the respective INGO.

Furthermore, INGOs will be required to disclose details of directors, trustees, and major shareholders holding 10 percent or more ownership, including names, nationalities, passport details, and share percentages, where applicable.