Income tax return filing: FBR morally bound to extend deadline until Dec: expert
ISLAMABAD: The Federal Board of Revenue (FBR) is legally and morally bound to extend the date for filing of income tax returns up to December 2026 irrespective of number of returns received till October 15, following late notification of final return on September 2, 2026, according to top tax experts.
Fazal Faraz, a leading tax expert from Islamabad-Rawalpindi, told Business Recorder that the draft Income Tax Return for Tax Year 2026 was circulated through SRO 835(I)/2026 dated May 7, 2026, under section 237(3) of the Income Tax Ordinance, 2001. The final return form has been notified vide SRO 1495(I)/2026 dated 2 September 2026. Thus, three months period needed to be given to the taxpayers for filing of return as per law.
Faraz added that the total number of returns exceeded 6.8 million, but the FBR has to extend the date of return filing due to legal restrictions.
Advocate Supreme Court Javed Iqbal Qazi has urged the FBR to issue immediate directions for the disposal of pending applications seeking extensions in income tax return filing deadlines, stating that applications submitted by taxpayers on September 30, 2026, or earlier remain unattended on the IRIS Portal.
In a letter addressed to the Member Inland Revenue Operations, Qazi highlighted that taxpayers had submitted extension requests before the original deadline, but the applications were still pending despite the subsequent extension of the filing date until October 15, 2026.
He requested the FBR to direct the relevant Regional Commissioners to instruct Zonal Commissioners to dispose of the outstanding applications, enabling taxpayers to submit fresh extension requests where necessary.
Meanwhile, Sialkot Chamber of Commerce and Industry (SCCI) has requested the FBR to extend the deadline for filing income tax returns and wealth statements for Tax Year 2026 until December 2, 2026, citing persistent technical issues with the IRIS Portal and difficulties faced by taxpayers.
The chamber highlighted recurring technical glitches, service interruptions and performance issues in the IRIS Portal, which have hindered the preparation and submission of income tax returns. It also pointed out that updating immovable property particulars and providing bank account IBANs require considerable time for verification and reconciliation.
According to the letter, these administrative requirements, combined with limitations in the online filing system, have significantly affected taxpayers’ ability to submit returns within the prescribed timeframe.
The SCCI also raised concerns over the application of minimum tax provisions, particularly the computation of tax liability for individuals and businesses earning income from multiple sources. It called for clarification and corrective measures to address inconsistencies and ensure that tax calculations comply with applicable legal provisions.
The chamber emphasised that the business community remained committed to fulfilling its tax obligations but should not face undue hardship, penalties or other adverse consequences because of technical deficiencies or circumstances beyond taxpayers’ reasonable control.
In its appeal, SCCI urged the FBR to extend the filing deadline to December 2, 2026, resolve technical issues and performance-related interruptions in the IRIS Portal, review the minimum tax computation mechanism, and protect taxpayers from penalties arising from system-related delays.
The chamber said the proposed extension would provide taxpayers and tax practitioners with adequate time to resolve outstanding issues, reconcile financial information and submit accurate returns.
The SCCI expressed hope that the FBR would consider the request in the wider interest of the business community and facilitate voluntary tax compliance while avoiding unnecessary difficulties for compliant taxpayers.
The Lahore Chamber of Commerce and Industry (LCCI) has requested the FBR to extend the deadline for filing income tax returns and wealth statements for Tax Year 2026 until December 2, citing persistent technical glitches in the IRIS portal and difficulties faced by taxpayers.
In a letter, addressed to FBR Chairman Rashid Mahmood Langrial, the LCCI said the extension granted until October 15 was insufficient given the prevailing circumstances.
The chamber, which represents more than 48,000 member companies across trade and industry, expressed appreciation for the FBR’s support but highlighted continued interruptions and performance issues in the IRIS portal that have hampered the preparation and submission of income tax returns.
According to the letter, updating particulars of immovable properties and providing International Bank Account Numbers (IBANs) for bank accounts are time-consuming processes that require proper verification and reconciliation of information. These requirements, combined with technical difficulties, have affected the timely filing of returns across various sectors.
The LCCI also raised concerns over the application of the minimum tax regime, particularly the calculation of minimum tax for taxpayers earning income from multiple sources. It called for corrective measures to address inconsistencies in the return-filing system and ensure compliance with applicable tax laws.
The chamber maintained that the business community remained committed to fulfilling its tax obligations but argued that taxpayers should not face undue hardship or penalties for delays caused by technical deficiencies beyond their control.
In its four-point request, the LCCI urged the FBR to extend the filing deadline to December 2, 2026, take immediate corrective measures to resolve IRIS portal issues, review and rectify the minimum tax calculation mechanism, and ensure taxpayers were not subjected to adverse consequences for delays attributable to system-related problems.
The chamber expressed hope that the FBR would consider the request in the wider interests of businesses, taxpayers and tax practitioners, enabling voluntary compliance and the accurate filing of returns.
Copyright Business Recorder, 2026