Pakistan's Federal Board of Revenue has published the Finance (Supplementary) Act 2022, along with several circulars explaining the different amendments made by the Act. The provisions of the Act are generally effective from 16 January 2022. With regard to income tax, some of the main amendments concern the new digital means of payment requirements for the deductibility of expenses, including: the provision that "digital means" mean digital payments and financial services including but not limited to: online portals or platforms for digital payments/receipts; online interbank fund transfer services; online bill or invoice presentment and payment services; over the counter digital...