Pakistan Freelancer Bank Purpose Codes: 9186, 9184 and Why Not 9471

IT and freelance purpose codes in SBP Code List No. 5

• 9186 — Freelance of computer and information services: remittances to resident individuals/households from overseas IT firms and online platforms for freelance computer and information-systems work.
• 9184 — Export of computer software: design, development and programming of customised systems.
• 9182 — Software consultancy services (including database and data-processing services for non-residents).
• 9185 — Other computer services not specified elsewhere.
• 9181 — Hardware consultancy services; 9183 — Maintenance and repair of computers for non-residents.
• 9102 — Call centre services.

Why 9471 is the wrong code for freelance income

In Code List No. 5, 9471 is “Workers' remittances – other sectors”: money sent by Pakistanis working abroad for a year or more for family maintenance. It describes a transfer, not payment for work you exported.

If your earnings are coded as a remittance, you may not have the record you need to show export income, for example when claiming the reduced tax treatment for IT and IT-enabled service exports.

What to do with your bank

• Tell your bank the payment is freelance or IT export income and ask it to tag the right purpose code (usually 9186 for freelance computer work, 9184 for software exports).
• Ask for the proceeds realisation certificate (PRC/e-PRC) for each export payment and keep it with the client invoice.
• Check a past statement or PRC: if earlier payments were coded 9471, ask the bank whether they can be corrected.
• Confirm the current FBR conditions for the reduced export tax rate before you file.