{"id":204,"date":"2026-09-16T03:02:44","date_gmt":"2026-09-16T03:02:44","guid":{"rendered":"https:\/\/xactlegal.com\/blogs\/?p=204"},"modified":"2026-09-16T03:02:45","modified_gmt":"2026-09-16T03:02:45","slug":"fbr-allows-mobile-phone-sales-tax-payments-in-instalments","status":"publish","type":"post","link":"https:\/\/xactlegal.com\/blogs\/2026\/09\/16\/fbr-allows-mobile-phone-sales-tax-payments-in-instalments\/","title":{"rendered":"FBR Allows Mobile Phone Sales Tax Payments in Instalments"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The <strong><a href=\"https:\/\/www.fbr.gov.pk\/\" target=\"_blank\" rel=\"noreferrer noopener\">Federal Board of Revenue (FBR)<\/a><\/strong> has introduced an instalment facility for individuals paying sales tax on imported mobile phones in Pakistan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The facility was introduced through amendments to the <strong><a href=\"https:\/\/www.fbr.gov.pk\/categ\/sales-tax-act\/301\" target=\"_blank\" rel=\"noreferrer noopener\">Ninth Schedule of the Sales Tax Act, 1990<\/a><\/strong>, under the Finance Act, 2026, and clarified by FBR Sales Tax Circular No. 1 of 2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sales Tax Can Now Be Paid in Instalments<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Under the revised rules, individuals liable to pay sales tax on imported mobile phones may be allowed to pay the applicable amount through <strong>multiple instalments<\/strong> instead of making the entire payment at once.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The mechanism operates through the <strong>Pakistan Telecommunication Authority (PTA) Device Identification, Registration and Blocking System (DIRBS)<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Full Payment Must Be Made Within the Financial Year<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The instalment facility does not remove the requirement to pay the full sales tax liability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">All instalments must be paid <strong>before the end of the financial year in which the mobile phone is imported<\/strong>. This means taxpayers can spread their payments but must clear the complete liability within the prescribed period.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Does This Mean for Imported Phone Users?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The new facility provides greater flexibility for individuals importing smartphones, particularly where the applicable sales tax represents a significant upfront cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the facility does not eliminate the applicable tax. Users remain responsible for paying the full amount within the required timeframe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FBR&#8217;s DIRBS framework continues to regulate the registration and compliance of mobile devices operating on Pakistan&#8217;s cellular networks.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Key Takeaway<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The new <strong>mobile phone sales tax instalment facility in Pakistan<\/strong> gives eligible individuals an alternative payment method while maintaining the requirement to clear the complete tax liability within the relevant financial year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Imported mobile phone users should verify the applicable tax and registration requirements through official channels before making payments.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Need Tax &amp; Legal Assistance?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/xactlegal.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">Xact Legal<\/a><\/strong> provides professional tax, legal, and compliance services in Pakistan. Our team assists individuals and businesses with tax matters, regulatory compliance, FBR requirements, and related legal advisory services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/xactlegal.com\/contact-us.php\" target=\"_blank\" rel=\"noreferrer noopener\">Contact Xact Legal<\/a> for professional tax and legal assistance.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Disclaimer<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This article is for <strong>general informational purposes only<\/strong> and does not constitute legal, tax, or professional advice. Tax laws, rules, and FBR policies may change from time to time. Readers should consult a qualified tax or legal professional regarding their specific circumstances. Xact Legal does not accept liability for any action taken solely on the basis of this information.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Federal Board of Revenue (FBR) has introduced an instalment facility for individuals paying sales tax on imported mobile phones in Pakistan. The facility was introduced through amendments to the Ninth Schedule of the Sales Tax Act, 1990, under the Finance Act, 2026, and clarified by FBR Sales Tax Circular No. 1 of 2026. Sales [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":205,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-204","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-updates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FBR Allows Mobile Phone Sales Tax Payments in Instalments - Xact Legal | Tax, Audit and Legal Services Blogs<\/title>\n<meta name=\"description\" content=\"FBR allows individuals to pay sales tax on imported mobile phones in instalments through the PTA system. 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