Circulars/Notifications - Exchange Policy Department  
 EPD Circular Letter No. 07 of 2026

April 06, 2026


The Presidents/ Chief Executives of all
Authorized Dealers in Foreign Exchange,


Dear Sir/Madam,

Revision of Form “R”, “IRV” and Form “M”

           Attention of Authorized Dealers is invited towards Chapter 22 and other relevant provisions of Foreign Exchange Manual (FEM), in terms of which they are required to report the data related to foreign exchange transactions, including information submitted by their customers on the prescribed forms, to the Statistics and Data Services Department of State Bank of Pakistan through International Transaction Reporting System (ITRS).

2.       In order to align the prescribed forms used for capturing details of invisible payments and receipts with current regulatory reporting requirements and remove redundancies, SBP has revised the formats of the following appendices:

Sr. No.

Prescribed Form Name

Appendix No. of FEM

1

Form “M”

V-7

2

Form “R”

V-121

3

“IRV” (Inward Remittance Voucher)

V-122

3.       Further, the thresholds of Form “R” and IRV have also been revised to USD 25,000 (equivalent in other currencies). Authorized Dealers are advised to use these revised formats with immediate effect for capturing the details of applicable inward and outward remittance transactions. Further, the Authorized Dealers are advised to strictly observe the bifurcation of responsibility with respect to provision of information in the Appendices V7 and V-121. Furthermore, to enhance customer convenience, Authorized Dealers are instructed to digitalize the process of seeking information from their customers through Appendices V-7 and V-121 of the FEM latest by June 30, 2026.

4.       ADs are advised to bring the above development to the notice of all their constituents and ensure meticulous compliance.

Encl: Appendix V-7, 121 & 122



Sincerely,

-sd-
((Dr. Asif Ali)
Director



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