The Pakistan Tax Bar Association (PTBA) has urged the Federal Board of Revenue (FBR) to extend the deadline for filing income tax returns for tax year 2026 until December 2, citing persistent technical problems with the IRIS portal, errors in return forms and concerns over the minimum tax calculation formula.
In a letter addressed to FBR Chairman Rashid Mahmood Langrial, the association said the previous extension, which moved the deadline to October 15, had not provided sufficient relief to taxpayers and tax practitioners struggling to complete their filings.
The extension was granted through Circular No. 03 of 2026 on September 30. However, according to the PTBA, unresolved technical and procedural issues continue to disrupt the return filing process.
The association has called for a further extension to give taxpayers adequate time to submit accurate returns in accordance with the law.
IRIS Portal Glitches Continue to Disrupt Filing
The PTBA said persistent technical issues with the IRIS portal were creating difficulties for taxpayers attempting to file their income tax returns.
It also highlighted delays in correcting errors in return formats, arguing that these problems have made it harder for tax practitioners to complete filings within the existing deadline.
The association said the process also requires time to update immovable property details and provide International Bank Account Numbers (IBANs) for bank accounts.
These requirements add to the work involved in preparing and submitting returns, particularly when technical problems prevent taxpayers from completing the process smoothly.
The PTBA maintained that the existing deadline did not adequately account for the difficulties faced by taxpayers and professionals dealing with the unresolved issues.
Tax Bar Calls for Changes to Filing Mechanism
The association said it and its affiliated district tax bar associations had repeatedly urged the FBR to align the return filing mechanism with the Income Tax Ordinance and relevant rules.
According to the PTBA, unnecessary procedural and technical hurdles should be removed to make the filing process more practical and consistent with applicable tax laws.
The association has argued that a reliable filing system is essential for taxpayers to fulfil their legal obligations without facing avoidable complications.
It has therefore called on the tax authority to address the outstanding issues alongside extending the deadline.
Dispute Over Minimum Tax Calculation Formula
Another major concern raised by the PTBA involves the minimum tax calculation formula used in the return filing system.
The association said the formula was being applied incorrectly in certain cases involving taxpayers covered by the minimum tax regime who also earned income from another source on which tax was not required to be deducted under that regime.
According to the PTBA, the disputed calculation could create difficulties for affected taxpayers when preparing their returns.
The association said it had repeatedly raised the matter with the relevant authorities, but the issue remained unresolved at the time of its latest request.
It has asked the FBR to correct the formula so that the return filing mechanism properly reflects the applicable legal requirements.
PTBA Says Repeated Complaints Have Not Resolved Issues
The association said it had attempted to bring the technical and calculation problems to the attention of the authorities through multiple channels.
These included emails, electronic and print media, other forums and meetings held through Zoom with the FBR chairman, relevant members and the Pakistan Revenue Automation Limited (PRAL) team.
The PTBA said stakeholders had reached a consensus that the disputed minimum tax formula was not applicable in the circumstances identified by the association.
Despite these discussions and repeated representations, the association maintained that corrective action had yet to be taken.
The latest appeal therefore combines a request for additional filing time with demands for technical improvements and a correction to the calculation mechanism.
December 2 Proposed as New Filing Deadline
The PTBA has requested that the FBR extend the income tax return filing deadline until December 2, 2026.
The association said the additional time would help taxpayers and tax practitioners complete their returns while allowing the authorities to resolve outstanding problems with the portal and return forms.
It has also called for the minimum tax calculation formula to be corrected and the remaining technical difficulties to be addressed.
However, the request is a proposal by the tax bar association. The information provided does not indicate that the FBR has approved a further extension.
Taxpayers should therefore distinguish between the requested December 2 date and the existing October 15 deadline unless the FBR issues an official announcement changing the filing schedule.
FBR Response Remains Awaited
The latest appeal highlights continuing concerns about the usability of the tax filing system and the time required to resolve technical problems during the return submission period.
A decision on the requested extension rests with the FBR. Any formal change to the deadline would need to be communicated through an official notification or circular.
For now, the PTBA is seeking both additional time for taxpayers and changes to the filing system to help ensure returns can be submitted accurately and in accordance with the law.
