Finance Act 2025 Pakistan. The finance bill 2025 will issue major changes in inland revenue statutes for harmonization and simplification of inland revenue statutes from july 1, 2025. The amendments proposed by the bill could be modified before they are enacted as the finance act 2025, and then become effective from 1 july 2025 (tax year 2025).
The amendments shall be effective from 1 july 2025, unless otherwise specified. The pakistan federal board of revenue (fbr or the board) has outlined a special procedure to levy tax on small traders and shopkeepers known as the tajir dost (special) procedure, 2025.