FEDERAL GOVERNMENT RECEIPTS & PAYMENT Rules, 2025 With Appendices & Forms

CHAPTER – 1: Preliminary
CHAPTER – 2: RECEIPT OF GOVERNMENT REVENUES
GENERAL
12. Handling Cash
13. Grant of receipt to the payer
14. Form and custody of receipt books
15. Issue of duplicates and copies of receipts
16. Procedure for affording transfer credit when departmental receipts are utilized for payment
17. Payments into the Bank
18. Departmental regulations
CHAPTER – 3: PAYMENT PROCEDURE AT THE ACCOUNTS OFFICES
I – GENERAL INSTRUCTIONS
INTRODUCTORY
19. Procedure for drawing money authorized at the accounts offices
20. Govt. servants authorized to withdraw money by direct credit advice on bills/vouchers
21. Deductions from Pay
22. Rent deduction
23. Fund deductions
24. Attachment of pay, allowances and pension for debt
25. Disbursement of salary to government servants
26. Increase or change in rate of pay
27. New Appointment
28. Last Payment of Salary
29. Annual increment
30. Death of Payee
31. Reconciliation of Payroll expenditure
32. Travelling Allowances
CHAPTER – 4: PENSION PAYMENTS
33. Payment Procedure
34. Manner of Payments
35. Continued existence of a pensioner
36. Death of pensioner
CHAPTER – 5: PAYMENT TO PERSONS NOT IN GOVERNMENT SERVICE, ONLINE OR MANUALLY
37. Payments to contractors/service providers and the persons not in Government Service
38. Grants-in-aid and scholarships
39. Instructions for presentation of bills at Accounts Office and payment
40. General instructions for preparation of "Claim Voucher Forms"
41. Correction of errors
42. Refunds of Revenue
CHAPTER – 6: GOVERNMENT SERVANTS AUTHORIZED TO DRAW MONEY BY CHEQUES OR DIRECT CREDIT
43. Instructions for the preparation and form of cheques
44. Validity of Cheques
45. Withdrawal of Cheques
46. Specimen Signatures and other Safeguards
CHAPTER – 7: ACCOUNTING RECORDS
47. Accounting Records
48. Cancellation and Destruction of Sub-vouchers
49. Maintenance of accounting record
50. Minimum periods for retention
CHAPTER – 8: ASSIGNMENT ACCOUNTS AND SUB-ASSIGNMENT ACCOUNTS
51. Assignment Accounts & Sub-Assignment Accounts
CHAPTER – 9: DEPOSITS
52. Revenue Deposits
53. Bid security or performance guarantee deposits
54. Form of voucher
55. Lapsed deposits
56. Civil and Criminal Courts deposits
CHAPTER – 10: FUNDS
GENERAL
57. Personal Deposits
58. Service and other Funds
CHAPTER – 11: WATCHING PROGRESS OF RECEIPTS
59. Role of the Revenue Collecting Officer
60. Role of Accounts Office & Controlling Officers
61. Role of Principal Accounting Officer
CHAPTER – 12: CONTROL OF EXPENDITURE
62. Role of Supervisory Officers
63. Classification
64. Payment Schedules
65. Appropriation Register
66. Role of Drawing & Disbursing Officer
67. Role of Controlling Officer
68. Role of Principal Accounting Officer
69. Role of Accountant General, Pakistan Revenues
CHAPTER – 13: LOANS AND ADVANCES
70. Introductory Note
71. Sanctions
72. Budget estimates
73. Interest
74. Release of Loan Money
75. Conditions of Repayment
76. Defaults in Payment
77. Periodical Review
78. General
Interest Bearing Advances
79. General Rules regulating interest bearing advances
80. House-Building Advances
81. Recovery of Advances
82. Advances to the temporary Govt. servants
83. [Rule 83 not printed in the official Gazette.]
84. Advance for Purchase of a House
85. Advance for the purchase of motor car
86. Advance for the purchase of Motorcycle
87. Other Miscellaneous Advances
88. Advances on tour
89. Conditions of Repayment
CHAPTER – 14: GENERAL ORGANIZATION AND WORKING OF FEDERAL TREASURIES
SECTION – I: General Organization Management
90. Introductory
91. Responsibilities of the Treasury Officer
92. Responsibility of the Treasurer
93. Treasury Strong Room
94. Storage of Stocks of Stamps and Valuables
95. Treasury Inspection
96. Deposit of Cash and Valuables of other Departments
97. Monthly Accounts and Returns
98. Payments to the State Bank of Pakistan
99. Discount on sale of stamps
100. Interest on Government Debt
101. Compensation for Land
102. Daily Accounts and Returns
103. The Register of daily receipts and payments
104. Railways Transactions
105. Daily Posting of Accounts
CHAPTER – 15: GENERAL
106. Removal of Difficulties
107. Repeal and Savings
108. Interpretation and removal of difficulties
APPENDIX