Circulars/Notifications - Exchange Policy Department  
 EPD Circular Letter No. 05 of 2026

March 24, 2026


The Presidents/ Chief Executives of
All Authorized Dealers (ADs) in Foreign Exchange


Dear Sir / Madam,

Instructions regarding Foreign Currency Accounts and Non-resident Rupee Accounts

           Attention of Authorized Dealers (ADs) is invited to Chapter 6 and Chapter 8 of the Foreign Exchange Manual, which, inter-alia, provide regulatory instructions for opening and maintenance of Foreign Currency Accounts and Non-resident Rupee Accounts, respectively.

2.       In order to facilitate foreign investment in Pakistan, it has been decided to broaden the scope of Foreign Currency Value Account (FCVA), Non-Resident Pakistani Rupee Value Account (NRVA), Foreign Currency Business Value Account (FCBVA) and Non-Resident Rupee Business Value Account (NRBVA). Henceforth, all persons either natural or juridical who fall within the definition of non-resident persons under the Income Tax Ordinance, 2001 (XLIX of 2001), shall be eligible to open, operate and maintain the above-mentioned accounts with Authorized Dealers in Pakistan. .

3.       Accordingly, the relevant paras in Chapter 6 and Chapter 8 of the FE Manual are amended as per attached Annexure-A and Annexure-B, respectively. Further, ADs shall comply with all other applicable rules and regulations including SBP’s AML/CFT/CPF regulations.

4.       ADs are advised to bring the above instructions to the notice of all their constituents for meticulous compliance.

Encls: 
Annexure-A - Revised Paras 8A and 8B of Chapter 6 of FE Manual
Annexure-B - Revised Paras 8 and 8A of Chapter 8 of FE Manual



Yours truly,

-sd-
(Tanzeel Malik)
Senior Joint Director



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