Pakistan Allows Instalment Payments for Tax on Imported Mobile Phones

Pakistan has introduced a new mechanism allowing individuals to pay taxes on imported mobile phones in instalments, a policy change that could ease the immediate financial burden on consumers while maintaining the government's tax collection framework. Under the Finance Act 2026, Pakistani citizens importing mobile phones will be permitted to pay the applicable tax in instalments from July 1, 2026, subject to prescribed conditions. The new provision amends the Ninth Schedule of the Sales Tax Act, 1990, introducing greater flexibility in the payment of taxes collected through the Device Identification, Registration and Blocking System (DIRBS) administered by the Pakistan Telecommunication Authority (PTA). According to the amendment, an individual liable to pay tax on an imported mobile phone through the PTA's Device Identification, Registration and Blocking System may be allowed to pay the amount in instalments in accordance with procedures to be prescribed. The Finance Act stipulates that all instalments mus t be paid before the end of the financial year in which the mobile phone is imported. The amendment does not alter the requirement to pay tax on imported mobile devices but changes the payment mechanism by allowing eligible individuals to spread their tax liability over multiple instalments within the same fiscal year. The measure, which takes effect from July 1, 2026, forms part of the Finance Act 2026's amendments to Pakistan's tax framework governing imported mobile phone devices.