MTBA seeks restoration of effective statutory filing period for TY26
ISLAMABAD: The Multan Tax Bar Association (MTBA) has written to the Prime Minister, requesting him to direct the Federal Board of Revenue (FBR) to restore the effective statutory filing period for Tax Year 2026. It says the delayed notification of the return form and continuing failures of the IRIS portal made timely, accurate filing impossible.
The letter was signed by MTBA President Muhammad Younas Ghazi, a Chartered Accountant, and General Secretary Malik Khadim Hussain Maitla. It follows the Association’s earlier representation of September 28, 2026, which first raised the problems and sought a general extension.
The Association says the issue goes beyond an extension. Rule 34A of the Income Tax Rules, 2002 sets a detailed timetable for drafting, consultation, programming and testing the annual return, and expects the final form to be on IRIS by January 31 of the relevant financial year. The Tax Year 2026 return, however, was notified through S.R.O. 1495 (I)/ 2026 on September 2, 2026. That left only 28 days before the ordinary filing date of September 30.
MTBA adds that those days were reduced further by portal hanging, failed saving and submission, login problems and prolonged server downtime. Tax professionals across the country faced these difficulties, including on Sunday, September 27, when offices stayed open on a public holiday.
The initiative reflects the sustained advocacy of MTBA President Muhammad Younas Ghazi, who has pursued these concerns through successive representations rather than a single appeal. By grounding the Association’s case in the Income Tax Ordinance and the Income Tax Rules, and by proposing a fix for future years as well as the present one, he has helped keep the debate on lawful and workable tax administration. His efforts for a fairer and more reliable taxation system have been consistent and untiring, and they have served taxpayers and professionals alike. The Association said it remains available for any meeting, technical consultation or presentation the authorities may require.
On September 30, FBR issued Circular No. 3 of 2026-27 under Section 214A, extending the date to October 15, 2026. The Association notes that the circular does not address the delayed finalisation under Rule 34A or the reported IRIS defects. It also says the relief came only a few hours before the original deadline, leaving taxpayers and professionals in uncertainty.
MTBA has asked the Prime Minister to direct FBR to formally acknowledge the departure from Rule 34A and fix all remaining technical, computational and operational defects in IRIS. Issue a fresh general extension under section 214A giving at least 90 days from the date the return becomes fully functional and stable. Ensure no penalty, surcharge or loss of Active Taxpayer status for the period affected by delayed notification or system failure and follow Rule 34A strictly in future, with public exposure of drafts, user acceptance testing and timely deployment.
Copyright Business Recorder, 2026