The revised rules further mandate organizations to submit letters of authority for authorized representatives.
ISLAMABAD:
The federal government has tightened tax registration requirements for international non-governmental and non-profit organizations (INGOs), making a number of additional disclosures and official approvals mandatory in a move aimed at increasing financial transparency and regulatory oversight.
As per new amendments to the Income Tax Rules 2002 issued by the Federal Board of Revenue (FBR), foreign non-profit organizations seeking to register in Pakistan will now have to submit proof of local residence, a no-objection certificate (NOC) from the Ministry of Home Affairs and a signed memorandum of understanding (MoU) with the Government of Pakistan.
The notification, issued on May 20, 2026, also requires organizations to submit extensive information about their directors, trustees, major shareholders and partners, including Computerized National Identity Card (CNIC), NICOP and POC numbers or foreign passport details.
According to official documents, INGOs will also have to provide their business address, accounting period, telephone number, main business activity and complete details of their authorized representative or principal officer in Pakistan.
The revised rules further oblige organizations to submit letters of authority for authorized representatives, foreign registration or incorporation documents, and verification letters issued by relevant foreign embassies.
Details on the nationality, passport numbers and participation ratios of key officials and stakeholders must also be disclosed under the revised framework.
FBR officials said the measures were introduced to strengthen documentation of the financial system and ensure more effective monitoring of financial activities and affairs of international organizations operating in Pakistan.
