Imported Mobile Phone Taxes Payable in Installments From July

The Federal Government has introduced an instalment-based tax payment facility for imported mobile phones through the Finance Act, 2026, allowing eligible individuals to pay applicable taxes in scheduled instalments effective 1 July 2026.

Under the revised legal framework, the facility will be available to individuals required to pay taxes on imported mobile phone devices registered through the Pakistan Telecommunication Authority’s (PTA) Device Identification, Registration and Blocking System (DIRBS).

According to the Finance Act, 2026, taxpayers may discharge the applicable tax liability through instalments in the manner prescribed by the relevant authorities. However, the law requires that the entire tax amount be paid before the close of the financial year in which the mobile phone is imported.

To implement this measure, the Finance Act, 2026 has amended the Ninth Schedule to the Sales Tax Act, 1990, formally incorporating the instalment payment mechanism for taxes applicable to imported mobile devices.

The amendment is intended to provide greater flexibility in tax payments while maintaining compliance with the registration requirements under the PTA’s DIRBS framework.

The revised mechanism changes only the mode of payment and does not alter the applicable tax rates or the legal requirement to register imported mobile phones before activation on Pakistan’s mobile networks.

The introduction of the instalment facility forms part of the government’s broader efforts to improve taxpayer convenience, encourage voluntary compliance, and facilitate the legal registration of imported mobile devices under the applicable tax and telecommunications laws.