Published: 6 October 2026 | By Umair A R Mughal
The Federal Board of Revenue (FBR) is pressing its own officers to account for foreign nationality and travel documents. In a circular reported this week, the FBR told Pakistan Customs Service officers who have not yet filed the required declaration to submit it by 9 October 2026, and warned that disciplinary proceedings will follow for those who do not.
The move comes at the same time as the FBR’s push for transparency on the taxpayer side, from the National Faceless Center to the AI-based audit system.
What the Circular Says
| Item | Detail |
|---|---|
| Who must comply | Pakistan Customs Service officers, including ex-cadre officers, who have not yet submitted the declaration |
| Deadline | 9 October 2026 |
| Submit to | The Secretary, Management Wing, on the prescribed proforma |
| If missed | The FBR says it will begin disciplinary proceedings |
| Legal basis | Civil Servants (Disclosure and Regulation of Foreign Nationality) Rules, 2026 |
How We Got Here
- The Establishment Division notified S.R.O. 893(I)/2026 on 1 June 2026, followed by an Office Memorandum on 4 June.
- The FBR then directed its officers, through a circular dated 9 June 2026, to submit declarations on foreign nationality and foreign travel documents by 8 July 2026.
- The 90-day period under the Rules has since expired, and a number of officers had still not filed. The FBR has expressed concern over the delay.
- Earlier reports said at least 16 senior FBR officers, 10 from Inland Revenue Service and 6 from Customs, had been found to hold dual nationality or permanent residence abroad.
What Officers Must Declare
The declaration covers foreign citizenship, passports and other foreign travel documents, and marriages to foreign nationals. The exact proforma is issued by the FBR and the Establishment Division. We have not seen the full text of the circular, so the list above reflects public reports.
What Happens to Officers Who Do Not Comply
The FBR has said disciplinary proceedings will start against officers who miss the 9 October date. Reports do not specify the penalty in advance, and the outcome would depend on the service rules that apply to each case.
What This Means for Taxpayers
This is an internal service matter. It does not change any taxpayer’s obligations, and no declaration is required from taxpayers. It does fit a wider pattern of tighter controls on both sides of the system. The part that matters for you is the filing deadline:
- The Tax Year 2026 return deadline is now 15 October 2026. See Circular No. 03.
- Audit selection is moving to the faceless system. See how SRO 1665(I)/2026 removed Commissioners\u2019 audit powers.
- Filing late means losing filer status. See the end of the late filer category and our guide to the ATL status check.
Make sure your return, wealth statement and bank, property and vehicle records agree before you submit through IRIS. See documents required for an income tax return.
Frequently Asked Questions
What is the 9 October deadline?
It is the date by which FBR Customs officers who have not yet filed must submit their foreign nationality and travel document declarations.
Which officers does the circular cover?
Pakistan Customs Service officers, including ex-cadre officers, who have not submitted the declaration. Earlier reports also named Inland Revenue Service officers among those found to hold foreign nationality or residence.
What happens if an officer misses the deadline?
The FBR has said it will initiate disciplinary proceedings.
Do taxpayers need to do anything?
No. The circular applies to officers only. Taxpayers should focus on filing accurately by 15 October 2026.
Need Help Filing Before 15 October? We Can Help
TaxAccountant.pk prepares and files returns, reconciles wealth statements and handles FBR notices. See our income tax return filing services.
- WhatsApp / call: +92 339 505 0983
- Email: info@taxaccountant.pk
- Address: Office 1, First Floor, United Plaza, Main Service Road, Khanna Pull, Rawalpindi
Based on public reports of the FBR circular. Check fbr.gov.pk for official text.
