Documents | Pakistan IT Industry Association

Reference library

Policy documents

P@SHA's own publications alongside the laws, bills, and regulatory instruments that govern Pakistan's IT sector. Every entry has a detail page with an AI brief and a direct download of the file.

P@SHA publications

Annual Federal Budget Recommendations
Budget, Taxation, Policy

P@SHA · Pre-budget Detail → Download

P@SHA's Commentary on the Federal Budget 2026-27
Budget, Taxation, FTR

P@SHA · Jul 2026 Detail →

Policy Whitepaper: Bridging the Gender Gap in Women Entrepreneurship
Gender, Entrepreneurship, Inclusion

P@SHA · Detail → Download

Policy Whitepaper: Past, Present, Future of Games & Animation
Gaming, Animation, Creative Economy

P@SHA · Detail → Download

Policy Whitepaper: Taxation, Regulations, and Policy Directives
Taxation, Regulations, Compliance

P@SHA · Detail → Download

Position Paper: Taxation on Remote Workers
Taxation, Remote Work, Labor

P@SHA · Detail → Download

Survey Report: Evaluating Impact of Increased Retention Limits
Forex, ESFCA, Retention Limits

P@SHA · Detail → Download

Laws, regulations & government instruments

50 laws, bills, rules, and regulatory instruments across 10 institutions. Filter by institution; every entry links to the official source.

All MoITT PTA SBP FBR SECP STZA PSEB Commerce Law / Parliament Other

5G Readiness Plan for Pakistan (World Bank / MOITT)
Telecom, Digital Infrastructure

Ministry of IT & Telecom · 2022 · REPORT Detail → Download

Companies Act 2017
Incorporation, Governance

SECP · 2017 · ACT Detail → Download

Competition Act 2010
Platform Competition, Tech Mergers

Other institutions · 2010 / 2023 · ACT Detail → Download

Law & Justice / Parliament · 1962 · ORDINANCE Detail → Download

Digital Lending / NBFC Regulations
Fintech Lending, BNPL

SECP · 2022 · REGULATION Detail → Download

Digital Nation Pakistan Act 2025
Digital Governance, Economy

Ministry of IT & Telecom · 2025 · ACT Detail → Download

Digital Pakistan Policy
Digital Transformation, IT Exports

Ministry of IT & Telecom · 2018 · POLICY Detail → Download

e-Commerce Policy 2.0: Draft (2025-30)
E-Commerce, MSME, Cross-Border

Ministry of Commerce · 2025 · DRAFT Detail → Download

e-Commerce Policy of Pakistan
E-Commerce, Digital Trade, SMEs

Ministry of Commerce · 2019 · POLICY Detail → Download

Electronic Fund Transfers (EFT) Regulations
Digital Payments, Consumer Protection

State Bank of Pakistan · 2018 · REGULATION Detail → Download

Electronic Transactions Ordinance (ETO) 2002
Digital Contracts, E-Signatures

Law & Justice / Parliament · 2002 · ORDINANCE Detail → Download

FBR Clarification on IT Export Tax Exemption
IT Export Tax Exemption, Clause 133

FBR · 2024 · CIRCULAR Detail → Download

Forex Retention Rules: IT Exporters
IT Exports, Forex, Payments

State Bank of Pakistan · 2023 · CIRCULAR Detail → Download

Guidelines for Regulatory Sandbox (Digital Financial Services)
Fintech Innovation, Sandboxing

State Bank of Pakistan · 2021 · GUIDELINES Detail → Download

Income Tax Ordinance 2001: Amended (Sections 133, 143, 101)
IT Export Tax Exemption

FBR · 2001 / 2026 · ORDINANCE Detail → Download

KPK Finance Act
Provincial Sales Tax, IT Services

Other institutions · Ongoing · ACT Detail → Download

Licensing & Regulatory Framework for Digital Banks
Fintech, Digital Banking

State Bank of Pakistan · 2022 · FRAMEWORK Detail → Download

MoITT Yearbook 2021-22
IT Policy Overview, CERT Rules

Ministry of IT & Telecom · 2022 · REPORT Detail → Download

National AI Policy 2025 (Approved)
AI, Digital Economy, Innovation

Ministry of IT & Telecom · 2025 · POLICY Detail → Download

National AI Policy: Consultation Draft V1 (2022)
AI, Digital Economy

Ministry of IT & Telecom · 2022 · DRAFT Detail → Download

National Cybersecurity Policy 2021 (Final)
Cybersecurity, Digital Infrastructure

Ministry of IT & Telecom · 2021 · POLICY Detail → Download

National Freelancing Facilitation Policy (Draft)
Freelancing, Export, Payments

Ministry of IT & Telecom · 2023 · DRAFT Detail → Download

Pakistan Cloud First Policy (PCFP)
Cloud, Data, Public Sector IT

Ministry of IT & Telecom · 2022 · POLICY Detail → Download

Pakistan Investment Policy (IT Sector: 100% Foreign Ownership)
FDI, IT Company Ownership

Other institutions · 2013 · POLICY Detail → Download

Pakistan Security Standard (PSS) for Cryptographic & ITSec
Cybersecurity, ITSec Compliance

Ministry of IT & Telecom · 2021 · STANDARD Detail → Download

Pakistan Single Window (PSW): Customs & Trade Facilitation
IT Imports/Exports, Customs Clearance

Other institutions · 2022 · FRAMEWORK Detail → Download

PECA Amendment Bill (2025)
Digital Content, Platform Liability

Law & Justice / Parliament · 2025 · AMENDMENT Detail → Download

PECA: Online Content Rules 2021
Content Regulation, Social Media

PTA · 2021 · RULES Detail → Download

Personal Data Protection Bill 2021 (Consultation Draft)
Data Privacy, Compliance

Ministry of IT & Telecom · 2021 · DRAFT Detail → Download

Personal Data Protection Bill 2023 (Draft)
Data Privacy, Compliance

Ministry of IT & Telecom · 2023 · DRAFT Detail → Download

Prevention of Electronic Crimes Act (PECA) 2016
Cybercrime, Content, Compliance

Law & Justice / Parliament · 2016 · ACT Detail → Download

Private Equity & Venture Capital Fund Rules
VC Funding, Startups

SECP · 2016 · RULES Detail → Download

PSEB Annual Reports
Industry Stats, Export Data

PSEB · Annual · REPORT Detail → Download

Punjab Sales Tax on Services Act 2012
Provincial Sales Tax, IT Services

Other institutions · 2012 / ongoing · ACT Detail → Download

Raast: Instant Payment System
Instant Payments, Interoperability

State Bank of Pakistan · 2021 · FRAMEWORK Detail → Download

Regulations for Electronic Money Institutions (EMIs): 2023
Fintech, Wallets, Payments

State Bank of Pakistan · 2023 · REGULATION Detail → Download

Regulations for EMIs: Original (2019)
Fintech, Digital Wallets

State Bank of Pakistan · 2019 · REGULATION Detail → Download

Rules for PSOs & PSPs
Payment Systems, Fintech Licensing

State Bank of Pakistan · 2014 · RULES Detail → Download

SECP Regulatory Sandbox Guidelines
Fintech Innovation, Sandboxing

SECP · 2019 · GUIDELINES Detail → Download

SIFC: IT Sector Framework & Investment Facilitation
FDI, IT Sector Investment

Other institutions · 2023 · FRAMEWORK Detail → Download

Sindh Sales Tax on Services Act 2011
Provincial Sales Tax, IT Services

Other institutions · 2011 / ongoing · ACT Detail → Download

Software Technology Parks (STP) Policy
IT Parks, Infrastructure

PSEB · 2018 · POLICY Detail → Download

Special Technology Zones Authority Act 2021
STZ Licensing, Tax Exemptions (10yr)

STZA · 2021 · ACT Detail → Download

SRO 590(I)/2017: Sales Tax Exemption on IT/ITeS Exports
Sales Tax, IT Exports

FBR · 2017 · SRO Detail → Download

STZA Annual Book 2022-23
STZ Progress, Incentive Activation

STZA · 2023 · REPORT Detail → Download

STZA FAQs: Tax Incentives & Forex Account Guidelines
Tax, Forex, Licensing Procedures

STZA · 2023 · GUIDELINES Detail → Download

STZA: Customs SRO 744(I)/2023 (Capital Goods Import Exemption)
STZ Tax Incentives, Import Duty