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Pakistan's requirement to furnish ultimate beneficial owner particulars by 31 December 2023 still lacks prescribed electronic submission format

|Tax Alerts, Information Reporting, Legis ...|Pakistan
Pakistan

  • Every company and Association of Persons (AOP) is required under the Pakistan income tax law to electronically furnish the particulars of its beneficial owners to the Federal Board of Revenue (FBR)
  • The FBR issued rules in August 2023 and prescribed mode and manners to furnish the information on current beneficial owners by 31 December 2023
  • However, as of 11 January 2024, the related form has not been made available on Iris for furnishing the required particulars.
 

The Pakistan Federal Board of…

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