Written by Akhter Syed in Taxation New Income Tax Rule 19A outlines the application process, required documents and deadlines for Pakistani residents seeking tax relief under double taxation agreements with foreign countries. ISLAMABAD: The Federal Board of Revenue (FBR) has prescribed a procedure for issuing certificates of residence to Pakistani taxpayers seeking tax relief under agreements for the avoidance of double taxation and fiscal evasion during Tax Year 2027. The FBR has issued the Income Tax Rules, 2002, updated up to September 15, 2026, for Tax Year 2027, covering the period from July 1, 2026, to June 30, 2027. Under Rule 19A, a person resident in Pakistan can apply to the competent authority for a certificate of residence for submission to the tax authorities of another country with which Pakistan has signed a double taxation agreement. The certificate may help eligible taxpayers obtain reduced tax rates, tax credits, tax sparing credits or other fiscal relief in the foreign country. Application Requirements Applicants must submit an application to the Competent Authority of Pakistan at the Federal Board of Revenue, Constitution Avenue, Islamabad. The prescribed application form requires the following information: • Applicant’s name and legal status (individual, association of persons or company). • CNIC, registration or incorporation number. • Pakistani address and contact details. • National Tax Number (NTN). • Income declared for the relevant tax year. • Name and designation of the foreign tax authority. • Details of income earned and the country where it was received. Applicants…