Rahnuma: This Key Numbers page is your quick-reference hub for the quantitative backbone of Pakistan's ICT policy—tax rates, exemption thresholds, penalty structures, and deadline counts. With 566 documented facts spanning rates from the 1% IT export concession to 29-30% corporate income tax, it offers essential benchmarking data for regulatory analysis. Consider asking which thresholds carry compliance implications, or how these numbers interconnect across the policy framework.

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Rates, Thresholds & Deadlines

By Rahnuma · AI-generated

Hard numbers extracted from the document library and verified against the source text. Click any card to jump to the instrument.

All Rates Thresholds Deadlines Penalties Allocations Counts & numbers

Child pornography

7 years imprisonment or Rs. 5 million fine imprisonment/fine

law · Prevention of Electronic Crimes Act (PECA) 2...

Consequence of Improper Exemption Claim

Tax assessment plus applicable surcharges and penalties

fbr · FBR Clarification on IT Export Tax Exemption

Criminal offense penalty for repeated violations

3 years imprisonment

moitt · Personal Data Protection Bill 2023 (Draft)

Cyber terrorism

14 years imprisonment or Rs. 50 million fine imprisonment/fine

law · Prevention of Electronic Crimes Act (PECA) 2...

Data retention failure (first offense)

Rs. 10 million fine

law · Prevention of Electronic Crimes Act (PECA) 2...

Documentation Requirement for Audit Trail

Maintain records

fbr · SRO 590(I)/2017: Sales Tax Exemption on IT/I...

Enhanced Fine for Subsequent Offences

law · Copyright Ordinance 1962: IT/Software Amendm...

False certificate offence - maximum fine

10000000 Rupees

law · Electronic Transactions Ordinance (ETO) 2002

False information/subscriber offence - maximum fine

10000000 Rupees

law · Electronic Transactions Ordinance (ETO) 2002

False information/subscriber offence - maximum imprisonment

law · Electronic Transactions Ordinance (ETO) 2002

Fine for non-PSW mandatory submissions

PKR 10,000 currency

additional · Pakistan Single Window (PSW): Customs & Trad... · per instance

FTR Underpayment Penalty

Standard income tax penalties

pasha · P@SHA's Commentary on the Federal Budget 202...

General Copyright Infringement Penalty

2 years imprisonment or Rs. 100,000 fine imprisonment/fine

law · Copyright Ordinance 1962: IT/Software Amendm...

7 years imprisonment imprisonment/fine

law · Prevention of Electronic Crimes Act (PECA) 2...

Interference with critical infrastructure

7 years imprisonment or Rs. 10 million fine imprisonment/fine

law · Prevention of Electronic Crimes Act (PECA) 2...

Late Compliance Report Filing

stza · STZA FAQs: Tax Incentives & Forex Account Gu... · per instance

Late Filing FTR Surcharge

0.1 percent per month

pasha · Annual Federal Budget Recommendations

Late Filing Penalty

as specified under Income Tax Ordinance

pasha · Policy Whitepaper: Taxation, Regulations, an...

Late NTN Registration

additional · Pakistan Investment Policy (IT Sector: 100%...

Late Reporting Fine

10,000 PKR per day

sbp · Rules for PSOs & PSPs

LDI Performance Bond

pta · Telecom Deregulation Policy

Maximum Administrative Penalty

moitt · National Cybersecurity Policy 2021 (Final)

Maximum Administrative Penalty for Non-compliance

sbp · Electronic Fund Transfers (EFT) Regulations

Maximum Criminal Fine for Non-Compliance

25,000,000 Rupees

additional · Competition Act 2010

Maximum daily costs for Court delay

secp · Companies Act 2017 · per day

Maximum Daily Penalty for Continuing Violation

1,000,000 Rupees

additional · Competition Act 2010 · per day

Maximum fine for fake information dissemination

law · PECA Amendment Bill (2025)

Maximum imprisonment for fake information dissemination

law · PECA Amendment Bill (2025)

Maximum monetary penalty for non-compliance

500,000,000 Rupees

pta · PECA: Online Content Rules 2021

Maximum Penalty for Chapter II Violations

75,000,000 Rupees

additional · Competition Act 2010

Maximum tier-one penalty (most serious violations)

moitt · Personal Data Protection Bill 2023 (Draft)

Maximum tier-two penalty (lesser violations)

50 million PKR or 3% global turnover

moitt · Personal Data Protection Bill 2023 (Draft)

Minimum Administrative Penalty

500 thousand PKR

moitt · National Cybersecurity Policy 2021 (Final)

Non-Compliance Fine

Up to 50 million PKR

pta · Telecom-CERT Framework

Non-Compliance Fine (Major)

sbp · Regulations for Electronic Money Institution... · per violation

Non-Compliance Fine (Minor)

sbp · Regulations for Electronic Money Institution... · per violation

Non-compliance Penalties

As per BCOE regulations PKR

sbp · Licensing & Regulatory Framework for Digital...

Non-compliance Penalties

as per SBP enforcement framework PKR

sbp · Raast: Instant Payment System · per violation

Non-Compliance Penalties

Standard SBP penalties apply

sbp · Forex Retention Rules: IT Exporters

Non-Compliance Penalty

Suspension or cancellation of STP status status

pseb · Software Technology Parks (STP) Policy · on-going

Non-Compliance Penalty Rate

per SBP regulations %

pasha · Survey Report: Evaluating Impact of Increase...

Non-compliance penalty structure

Per general Ordinance provisions PKR/percentage

pasha · Position Paper: Taxation on Remote Workers

Non-Registration Penalty (Minimum)

additional · Sindh Sales Tax on Services Act 2011

Non-Registration Penalty (Percentage)

75 percent of tax involved

additional · Sindh Sales Tax on Services Act 2011

Offence and Penalty Provisions

Section 182 onwards

fbr · Income Tax Ordinance 2001: Amended (Sections...

Penalty for Non-Compliance with RIMS/E-invoicing

200000 PKR or 5% of tax involved, whichever is higher

additional · KPK Finance Act · per instance

Penalty for Non-compliant Product Deployment

Product Recall enforcement action

moitt · Pakistan Security Standard (PSS) for Cryptog...

Penalty for Non-Registration

as prescribed fine and/or imprisonment

additional · Punjab Sales Tax on Services Act 2012

Privacy violation and system damage - maximum fine

law · Electronic Transactions Ordinance (ETO) 2002

Unauthorized access to information system

3 months imprisonment or Rs. 50,000 fine imprisonment/fine

law · Prevention of Electronic Crimes Act (PECA) 2...

Unauthorized Testing Penalty

Not specified PKR

sbp · Guidelines for Regulatory Sandbox (Digital F...

Unlicensed Operation Fine

sbp · Regulations for EMIs: Original (2019)

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