| Delayed Tax Refund and Adjustment |
| Reform ID | F708 |
| Description | Refund processing delays exceed 400+ days, locking significant private sector liquidity. Over-reliance on withholding/ advance tax regimes creates systematic overpayments. Current system results in cash flow constraints for compliant taxpayers. Weak refund adjustment mechanisms increase cost of doing business. |
| Department | Federal Board of Revenue - FBR-IRS |
| Jurisdiction / Location | Federal - Entire Pakistan |
| Sector | All Sectors |
| Start Date | 03-03-2026 |
| Target Deadline | |
| Date Enacted | |
| Implementation Status | In Progress |
| Progress |
0%
|
| CCORR Direction | |
| Cost Savings PKR (Mil.) | |
| Evidence | |