On 30 January 2023, Pakistan's Federal Board of Revenue has issued Notification S.R.O82(I)/2023, announcing that the amending protocol to the 2004 income tax treaty with Tajikistan entered into force on 17 June 2022. The protocol, signed 17 September 2021, replaces Article 25 (Exchange of Information) in line with OECD standards. According to the notification, the protocol applies from 1 July 2022.