SRO stands for Statutory Regulatory Order. It is a legal instrument used by the government in Pakistan to make changes to existing laws and regulations, or to introduce new laws and regulations.

An SRO is issued by the relevant government authority, such as a ministry or a regulatory agency, and is published in the official gazette of Pakistan. It has the same legal status as any other law or regulation, and is binding on all individuals and entities in Pakistan.

In the context of taxation, SROs are commonly used to provide exemptions or reductions in taxes, or to introduce new taxes or changes to existing tax laws. For example, an SRO may be issued to reduce the sales tax rate on a specific type of product or service, or to provide a tax exemption for a particular industry or sector.

It is important for individuals and businesses to stay up-to-date with the latest SROs and other tax regulations in Pakistan, as they can have a significant impact on tax liabilities and compliance requirements. It is advisable to consult with a tax professional or use online tax preparation software to ensure that you are properly interpreting and complying with the latest tax laws and regulations.

In Pakistan, there are several types of Statutory Regulatory Orders (SROs) that are used by the government to make changes to existing laws and regulations or to introduce new laws and regulations. Here are some of the types of SROs:

  1. Exemption SRO: This type of SRO is used to provide exemptions from taxes or duties on certain products, services, or industries. For example, an SRO may be issued to provide an exemption from sales tax for a specific type of product.
  2. Reduction SRO: This type of SRO is used to reduce the rate of taxes or duties on certain products, services, or industries. For example, an SRO may be issued to reduce the rate of income tax for a specific group of taxpayers.
  3. Clarification SRO: This type of SRO is used to provide clarification on existing laws and regulations. For example, an SRO may be issued to clarify the treatment of a certain type of income under the income tax law.
  4. Procedural SRO: This type of SRO is used to introduce or amend the procedures for compliance with existing laws and regulations. For example, an SRO may be issued to introduce a new procedure for filing tax returns.
  5. Amendment SRO: This type of SRO is used to amend existing laws and regulations. For example, an SRO may be issued to amend the income tax law to change the tax rates or to introduce new tax provisions.

It is important for individuals and businesses to stay up-to-date with the latest SROs and other tax regulations in Pakistan, as they can have a significant impact on tax liabilities and compliance requirements. It is advisable to consult with a tax professional or use online tax preparation software to ensure that you are properly interpreting and complying with the latest tax laws and regulations.

SRO Number Issue Date Description Concern SROs Download here
80(I)/2023 2/1/2023
Sharing of Declaration of Assets of Civil Servants Rules, 2023
Income Tax Download
82(I)/2023 1/30/2023 Protocol amending the existing convention for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income between Pakistan and Tajikistan Income Tax Download
76(I)/2023 1/26/2023 Sharing of Declaration of Assets of Civil Servants Rules, 2023 Income Tax Download
72(I)/2023 1/25/2023 Exemption of Income Tax on Goods for Relief Operations for Flood Affectees Income Tax Download
2300(I)2022 12/27/2022 Updation of Valuation of Immovable Properties (Lahore) Income Tax Download
2200(I)2022 12/12/2022
Exemption from Capital Value Tax under Sub-Section (12) of Section 8 to the Finance Act, 2022
Income Tax Download
2068(I)2022 12/01/2022 Amendment in Rule 34 of Income Tax Rules, 2002 Income Tax Download
2052(I)2022 11/22/2022 Amendment in Rule 34 of Income Tax Rules, 2002 Income Tax Download
1955(I)2022 10/24/2022 Amendments in rules 37(2), 38(2) and Second Schedule to the Income Tax Rules, 2002 Income Tax Download
1956(I)2022 10/24/2022 Amendment in Income Tax Rules 2002 Rule13P(q), Rule 13L(d), Rule 13P(L), Rule 13N(5A) Income Tax Download
1892(I)2022 10/13/2022 Amendments in rules 37(2), 38(2) and Second Schedule to the Income Tax Rules, 2002 Income Tax Download
1891(I)2022 10/13/2022 Amendment in Part-II-V of the Second Schedule to the Income Tax Rules, 2002 Income Tax Download
1829(I)2022 10/03/2022 Amendment in S.R.O No. 978(I)/2022 dated 30.06.2022 Income Tax Download
1797(I)2022 09/29/2022 Capital Value Tax Rules, 2022 Income Tax Download
1796(I)2022 09/28/2022 Specifying the functions, jurisdiction and powers of the Directorate General of Compliance Risk Management and its officers Income Tax Download
1768(I)2022 09/27/2022 Draft Amendments in Income Tax Rules 2002 – Rule13P(q), Rule 13L(d), Rule 13P(L), Rule 13N(5A) Income Tax Download
1733(I)2022 09/13/2022 Manual Income Tax Return Forms for Tax Year 2022 Income Tax Download
1734(I)2022 09/13/2022 Updation of Valuation of Immovable Properties (Rawalpindi) Income Tax Download
1735(I)2022 09/13/2022 Updation of Valuation of Immovable Properties (Dera Ismail Khan) Income Tax Download
1736(I)2022 09/13/2022 Updation of Valuation of Immovable Properties (Attock) Income Tax Download
1639(I)2022 08/31/2022 Exemption of Income Tax on on Import of Tomatoes and Onions Income Tax Download
1634(I)2022 08/30/2022 EXEMPTION OF INCOME TAX ON GOODS FOR RELIEF OPERATION FOR FLOOD AFFECTEES Income Tax Download
1612(I)2022 08/26/2022 Draft Manual Income Tax Return Form Income Tax Download
1610(I)2022 08/25/2022 Further amendments in SRO 1180(I)/2022 – Islamabad Income Tax Download
1602(I)2022 08/24/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF SHEIKHUPURA Income Tax Download
1603(I)2022 08/24/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF FAISALABAD Income Tax Download
1590(I)2022 08/23/2022 Exemption from Income Tax to the PM Flood Relief Fund 2022 Income Tax Download
1570(I)2022 08/22/2022 Sub-rule (23dd) of Rule 13N of Income Tax Rules, 2002 Income Tax Download
1264(I)2022 08/01/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF BAHAWAL NAGAR Income Tax Download
1263(I)2022 08/01/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF BAHAWALPUR Income Tax Download
1268(I)2022 08/01/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF CHAKWAL Income Tax Download
1261(I)2022 08/01/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF GUJRANWALA Income Tax Download
1260(I)2022 08/01/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF HAFIZABAD Income Tax Download
1265(I)2022 08/01/2022 VALUE OF IMMOVABLE PROPERTIES OF HARIPUR Income Tax Download
1270(I)2022 08/01/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF JHELUM Income Tax Download
1256(I)2022 08/01/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF KHUSHAB Income Tax Download
1266(I)2022 08/01/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF LASBELA Income Tax Download
1269(I)2022 08/01/2022 VALUE OF IMMOVABLE PROPERTIES OF LODHRAN Income Tax Download
1259(I)2022 08/01/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF MANDI BAHAUDIN Income Tax Download
1267(I)2022 08/01/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF MULTAN Income Tax Download
1262(I)2022 08/01/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF RAHIM YAR KHAN Income Tax Download
1257(I)2022 08/01/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF SARGODHA Income Tax Download
1258(I)2022 08/01/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF TOBA TEK SINGH Income Tax Download
1272(I)2022 08/01/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF JHANG Income Tax Download
1255(I)2022 08/01/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF SAHIWAL Income Tax Download
1271(I)2022 08/01/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF GWADAR Income Tax Download
1180(I)2022 07/27/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF ISLAMABAD Income Tax Download
978(I)2022 06/30/2022 Income Tax Return Forms for Salaried Persons, AOPs, Business Individual and Companies for Tax Year 2022 Income Tax Download
820(I)2022 06/21/2022 Draft Income Tax Return Forms for Salaried Persons, AOPs, Business Individual and Companies for Tax Year 2022 Income Tax Download
597(I)2022 05/19/2022 Amendment in Rule 74 – Service Documents Electronically Income Tax Download
593(I)2022 05/14/2022 Amendment in SRO 337(I)/2022 dated 02.03.2022 Income Tax Download
588(I)2022 05/10/2022 Sub-rule (23dd) of Rule 13N of Income Tax Rules, 2002 Income Tax Download
548(I)2022 04/23/2022 Amendment in S.R.O 345(I)/2022 dated 02.03.2022 Income Tax Download
549(I)2022 04/23/2022 Draft amendment in Rule 74- Service Documents Electronically Income Tax Download
428(I)2022 03/15/2022 Amendment in SRO 342(I)/2022 Income Tax Download
328(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF ABBOTTABAD Income Tax Download
329(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF ATTOCK Income Tax Download
330(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF BAHAWAL NAGAR Income Tax Download
331(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF BAHAWALPUR Income Tax Download
332(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF CHAKWAL Income Tax Download
333(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF D I KHAN Income Tax Download
334(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF DG KHAN Income Tax Download
335(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF FAISALABAD Income Tax Download
336(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF GHOTKI Income Tax Download
337(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF GUJRANWALA Income Tax Download
338(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF GUJRAT Income Tax Download
339(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF GWADAR Income Tax Download
340(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF HAFIZABAD Income Tax Download
341(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF HYDERABAD Income Tax Download
342(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF ISLAMABAD Income Tax Download
343(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF JHANG Income Tax Download
344(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF JHELUM Income Tax Download
345(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF KARACHI Income Tax Download
346(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF KASUR Income Tax Download
347(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF KHUSHAB Income Tax Download
348(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF LAHORE Income Tax Download
349(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF LARKANA Income Tax Download
350(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF LASBELA Income Tax Download
355(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF MULTAN Income Tax Download
351(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF MANDI BAHAUDIN Income Tax Download
352(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF MANSEHRA Income Tax Download
353(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF MARDAN Income Tax Download
354(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF MIRPURKHAS Income Tax Download
366(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF TOBA TEK SINGH Income Tax Download
356(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF NANKANA SAHIB Income Tax Download
365(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF SUKKUR Income Tax Download
357(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF NAROWAL Income Tax Download
364(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF SIALKOT Income Tax Download
358(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF PESHAWAR Income Tax Download
363(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF SHEIKHUPURA Income Tax Download
359(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF QUETTA Income Tax Download
362(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF SAHIWAL Income Tax Download
360(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF RAHIM YAR KHAN Income Tax Download
361(I)2022 03/02/2022 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF RAWALPINDI Income Tax Download
175(I)2022 02/03/2022 Amendment in rule 33 G of Income Tax Rules, 2002 Income Tax Download
128(I)2022 01/25/2022 Regarding insertion of sub-regulations (4) and (5) in regulation 3 of the Federal Board of Revenue Anti-Money Laundering and Countering Financing of Terrorism Regulations for DNFBPs, 2020 Income Tax Download
118(I)2022 01/20/2022 Amendment in Rule 78 of the Income Tax Rules, 2002 Income Tax Download
50(I)2022 01/13/2022 Amendment in rule 33G of the Income Tax Rules, 2002 Income Tax Download
05(I)2022 01/05/2022 Jurisdiction of Directors and Officers (DNFBPs) Income Tax Download
1608(I)2021 12/17/2021 Draft amendment in Rule 78 of the Income Tax Rules, 2002 Income Tax Download
1534(I)2021 12/01/2021 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF ABBOTTABAD Income Tax Download
1535(I)2021 12/01/2021 VALUE OF IMMOVABLE PROPERTIES OF ATTOCK Income Tax Download
1536(I)2021 12/01/2021 VALUE OF IMMOVABLE PROPERTIES OF BAHAWALNAGAR Income Tax Download
1537(I)2021 12/01/2021 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF BAHAWALPUR Income Tax Download
1538(I)2021 12/01/2021 VALUE OF IMMOVABLE PROPERTIES OF CHAKWAL Income Tax Download
1539(I)2021 12/01/2021 VALUE OF IMMOVABLE PROPERTIES OF DERA ISMAIL KHAN Income Tax Download
1541(I)2021 12/01/2021 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF FAISALABAD Income Tax Download
1542(I)2021 12/01/2021 VALUE OF IMMOVABLE PROPERTIES OF GHOTKI Income Tax Download
1543(I)2021 12/01/2021 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF GUJRANWALA Income Tax Download
1544(I)2021 12/01/2021 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF GUJRAT Income Tax Download
1545(I)2021 12/01/2021 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF GWADAR Income Tax Download
1540(I)2021 12/01/2021 VALUE OF IMMOVABLE PROPERTIES OF DG KHAN Income Tax Download
1561(I)2021 12/01/2021 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF MULTAN Income Tax Download
1551(I)2021 12/01/2021 REVISION OF VALUE OF IMMOVABLE PROPERTIES OF KARACHI Income Tax Download
1457(I)2021 11/11/2021 Tax exemption in respect of International Sukuk Issuance under the Government of Pakistan Trust Certificate Issuance Program Income Tax Download
1458(I)2021 11/11/2021 Tax exemption in respect of International Sukuk Issuance under the Government of Pakistan Trust Certificate Issuance Program Income Tax Download
1407(I)2021 10/29/2021 Exemptions on import of drones donated by Ministry of Agriculture and Rural Affairs (MARA), China to Pakistan through Sea Route Income Tax Download
1266(I)2021 09/27/2021 Constitution of ADRC Income Tax Download
1073(I)2021 08/27/2021 Manual Income Tax Return Forms for Individual and AOPS for Tax Year 2021 Income Tax Download
1022(I)2021 08/19/2021 Draft Income tax Return Forms Manual for Individual and AOPs for Tax Year 2021 Income Tax Download
1008(I)2021 08/09/2021 Amendment in clause (12B), Part IV of the Second Schedule of the Income Tax Ordinance, 2001 Income Tax Download
1009(I)2021 08/09/2021 Import of 30 million adult 3xPly Knit face masks Income Tax Download
960(I)2021 08/02/2021 Insertion of 19H: Application of this rule Income Tax Download
853(I)2021 07/01/2021 Income Tax Return Forms for Salaried Persons, AOPs, Business Individual and Companies for Tax Year 2021 Income Tax Download
835(I)2021 06/29/2021 Insertion of a new rule 231FA – Procedure for E-Audit Income Tax Download
849(I)2021 06/29/2021 Insertion of 19H application of this rule Income Tax Download
801(I)2021 06/24/2021 Capital losses on disposal of securities Income Tax Download
730(I)2021 06/11/2021 Draft Income Tax Return Forms for Salaried Persons, AOPs, Business Individual and Companies for Tax Year 2021 Income Tax Download
639(I)2021 06/01/2021 Draft amendments in Income Tax Rules, 2002 Income Tax Download
636(I)2021 05/31/2021 Draft amendments in Income Tax Rules, 2002 – Procedure for E-Audit Income Tax Download
589(I)2021 05/25/2021 Amendment in Second Schedule of Income Tax Ordinance, 2001 Income Tax Download
428(I)2021 05/24/2021 Corrigendum of Income Tax Rules, 2002 Income Tax Download
99(I)2021
132(I)2021
235(I)2021
05/17/2021 Corrigendum to S.R.O. No.99(I)/2021 dated the 26th January, 2021 , S.R.O. No.132(I)/2021 dated 3rd February, 2021 and (S.R.O. No.235(I)/2021 dated 23rd February, 2021 Income Tax Download
453(I)2021 04/07/2021 Exemption from income tax under clause (75) of Part-1 of the Second Schedule to Income Tax Ordinance, 2001 Income Tax Download
405(I)2021 04/01/2021 Multilateral Convention to implement Tax Treaty related measures to prevent Base Erosion and Profit Shifting Income Tax Download
369(I)2021 03/31/2021 Assets Declaration Rules Income Tax Download
272(I)2021 03/02/2021 Functions of Directorate General (I&I-IR) Income Tax Download
268(I)2021 03/01/2021 Eurobonds Income Tax Download
269(I)2021 03/01/2021 International Sukuk Income Tax Download
235(I)2021 02/23/2021 Exemption of taxes on import of raw & white sugar Income Tax Download
214(I)2021 02/18/2021 Refund Rules Income Tax Download
175(I)2021 02/10/2021 Refund Rules Income Tax Download
202(I)2021 02/08/2021 Protocol amending the Convension between the Islamic Repubulic of Pakistan and Hungary for the Avoidance of Double Taxation with respect to Taxes on Income Income Tax Download
101(I)2021 01/28/2021 Constitution of Alternate Dispute Resolution Committee (ADRCs) Income Tax Download
99(I)2021 01/26/2021 Import of Wheat Income Tax Download
78(I)2021 01/22/2021 The Inland Revenue Reward Rules, 2021 Income Tax Download
13(I)2021 01/08/2021 Insertion of Rule 34B in respect of Taxpayers Profile in Income Tax Rules, 2002 Income Tax Download
1368(I)2020 12/22/2020 Draft Assets Declaration Rules, 2020 Income Tax Download
1341(I)2020 12/16/2020 Draft Amendments in Income Tax Rules, 2002 regarding Taxpayer Profile Income Tax Download
1318(I)2020 12/10/2020 Amendment in Jurisdiction Income Tax Download
1319(I)2020 12/10/2020 DNFBPs (Regulatory Powers and Functions) Regulations, 2020 Income Tax Download
1316(I)2020 12/09/2020 Simplified Income Tax Return for manufacturers having turnover less than Rs. 500 millions Income Tax Download
1315(I)2020 12/09/2020 Amendment in Chapter XII for rules 76 to 760 of the Income Tax Rules, 2002 Income Tax Download
1314(I)2020 12/09/2020 New insertion Chapter XVIB in the Income Tax Rules, 2002 regarding Refund Rules Income Tax Download
1261(I)2020 11/26/2020 Draft Simplified Income Tax Return for Manufacturers having turnover less than Rs. 50 millions Income Tax Download
1262(I)2020 11/26/2020 Amendment in Chapter-XII for rules 76 to 76O of the Income Tax Rules 2002 Income Tax Download
1185(I)2020 11/24/2020 Corrigendum – Income Tax Income Tax Download