Income Tax Services in Pakistan: Registration, Return Filing and Compliance
Tax consultancy handles income tax registration, return filing and compliance for people and businesses across Pakistan. We register you with the Federal Board of Revenue, prepare your return and wealth statement on the FBR IRIS portal, submit it, and confirm your place on the Active Taxpayer List.
We work with salaried employees, freelancers, sole proprietors, partnerships, companies and overseas Pakistanis. Our office is in Rawalpindi and the whole process runs remotely, so where you live does not change how we work with you.
What We Handle
NTN registration.
An NTN is your identity in the FBR system, and you cannot file without one. For individuals, your CNIC becomes your NTN once registration on IRIS is complete. For businesses and companies, it also covers principal officer authorisation and verification of your business address.
Annual income tax return filing.
We compute your income under each head, claim the withholding tax already deducted from you, apply admissible deductions and rebates, and file under Section 114 of the Income Tax Ordinance 2001.
Wealth statement and reconciliation.
Resident individuals file a wealth statement under Section 116 alongside the return. Your closing wealth must tie back to your opening position plus income, less expenses and disposals. When it does not, IRIS flags an unreconciled amount and the return will not go through. Tracing that difference is usually where the real work sits.
Active Taxpayer List inclusion.
Filing is not the finish line. Your name has to appear on the ATL before you pay filer rates on banking, vehicle and property transactions. We confirm your inclusion after submission.
Late filing and ATL restoration.
If you missed a deadline, we file the overdue return, work out what is payable, generate the challan and confirm your restoration to the list.
FBR notices and audit support.
We read the notice, draft the response, attach the supporting records and track it to closure, including through audit and amendment proceedings.
If a matter falls outside what we do, we say so at the first call rather than after you have paid.
Who We File For
Filing obligations differ by how you earn. These are the situations we see most often and what tends to matter in each.
Salaried individuals
Your employer has already deducted tax under Section 149 and issued a salary certificate. The return reconciles that against your actual position and claims what you are entitled to.
What commonly gets missed: profit on bank deposits, rental income, tax deducted on vehicle token and mobile bills, and investment-linked credits. We ask for these directly rather than waiting for you to raise them.
If you want a rough figure before contacting us, the salary tax calculator will give you one in a minute.
Freelancers and IT exporters
If clients abroad pay you, your treatment depends on how the money arrives and whether your work qualifies as an export of IT or IT-enabled services. We need the bank credit history for your export receipts and, where your bank issues one, the Proceeds Realisation Certificate.
Receipts routed through personal channels rather than your declared account complicate the position. Tell us early if that applies to you.
Sole proprietors and small businesses
We prepare returns for retail, services and manufacturing proprietors. If your records are informal, we work from bank statements and purchase and sales summaries, and tell you what to start recording for next year.
Associations of persons and partnerships
We register AOPs with FBR and file the annual return along with partner-level positions where they are needed. Deed terms matter here, particularly how profit is shared, so we read the deed rather than assume an equal split.
Private limited companies
We file corporate returns under Section 114 with the accompanying withholding statements. Where you have an auditor, we work from the audited accounts; where the audit is still running, we can start from management accounts and finalise afterwards.
Non-resident Pakistanis
If you live abroad but hold property, inherited assets, bank accounts or investments here, you may still have a filing obligation in Pakistan. Residency status under Section 82 determines what must be declared.
We file for overseas clients entirely remotely and work around your time zone for the review call.
Clients moving from another consultant
We need your IRIS credentials, your last two filed returns and the wealth statement position your previous filer closed on. We review what was filed before filing anything new, because an inherited reconciliation problem becomes ours the moment we submit.
What We Will Need From You
You will not need everything listed here. After a short first call we send a list specific to your situation. Scans or clear photos over WhatsApp or email are fine.
| For | Documents |
|---|---|
| NTN registration, individual | Colour CNIC, latest paid electricity bill for your residence, a mobile number registered on your own CNIC, email address |
| NTN registration, business | The above plus a rent agreement or ownership document for the premises, business letterhead, and the latest paid utility bill for that address |
| NTN registration, AOP | Partnership deed, registration certificate from the Registrar of Firms, authorisation of principal officer, CNICs of all partners, premises document, letterhead, utility bill |
| NTN registration, company | SECP incorporation certificate, memorandum and articles of association, authorisation of principal officer, CNICs of all directors, premises document, letterhead, utility bill, bank account certificate |
| Salaried return | Annual salary certificate, bank statements, any other income, withholding tax certificates, assets owned, investments and disposals during the year, a summary of personal expenses |
| Freelancer return | Bank credits for export receipts, Proceeds Realisation Certificates where issued, evidence of foreign remittance, any local invoices, asset and investment details |
| Business return | Income and expense summary, withholding tax certificates, bank statements, asset movements during the year |
| AOP return | Partnership accounts, the deed, withholding tax certificates, partner drawings and capital movements |
| Company return | Audited financial statements or management accounts, withholding tax certificates, details of adjustable withholding tax |
If something on this list does not exist in your case, say so. A missing document is usually workable; an invented one is not.
How the Filing Works
First call.
We establish your filing status, which income heads apply, and whether registration has to come first.
Documents.
You send what applies. We come back with a short list of anything still outstanding, not a generic checklist.
Preparation.
We build the computation and the wealth statement in IRIS and raise anything that does not reconcile with you directly.
Your review.
You see the full position before anything is submitted: declared income, tax payable or refundable, assets and the reconciliation. Check the asset list and the tax already deducted carefully, as those are where errors matter most. Nothing is filed until you approve it.
Submission.
We file on IRIS, send you the acknowledgement, and confirm when your ATL status takes effect.
If you would rather handle it yourself, filing an income tax return on IRIS is set out step by step.
Deadlines and Why Timing Matters
A tax year in Pakistan runs from 1 July to 30 June. Section 118 of the Income Tax Ordinance 2001 sets the due date for filing, and the date differs for individuals and AOPs, for companies with a 30 June year-end, and for companies with a special year-end.
FBR grants extensions in some years and not others, and announces them by circular. Fake circulars have circulated in the past, so check the position on the FBR website or with us rather than acting on a forwarded message.
Filing late has two separate consequences. A penalty can apply under Section 182, and a surcharge under Section 182A must be paid before your name is restored to the Active Taxpayer List. Both amounts have changed through recent Finance Acts. We confirm the figures that apply to your year and taxpayer type before you pay anything.
Why Filer Status Is Worth Having
The ATL is FBR's register of people who filed on time. Being on it reduces the tax withheld from you across everyday transactions. Being off it means paying the higher rate every time, whether or not you ever owed income tax at all.
Filer status affects what you pay on bank cash withdrawals, vehicle registration and token tax, property purchase and sale under Sections 236C and 236K, dividends under Section 150, profit on bank deposits under Section 151, prize bonds, and imports.
The practical gap between a filer and a non-filer is wider than most people expect. The rates move with each Finance Act, so we confirm the current difference for your own transactions when we speak.
How We Work
- You see the return before we file it. Nothing is submitted until you have reviewed the computation, the asset list and the reconciliation, and told us to go ahead.
- One person handles your file. The same person takes your first call, prepares the return and answers your questions afterwards.
- One fee for the scope agreed. If your situation needs more work than quoted, we explain why before anything changes.
- Your documents stay with us. Your records are handled by the team member assigned to your file and are not shared outside the firm.
We do not promise a refund, a particular tax outcome, or that FBR will not query your return. We prepare your return accurately and defensibly on the information you give us, and we stand behind it if questions follow.
Common Questions
Every company files every year. Individuals file if taxable income exceeds the exemption threshold for the year, and also in several other situations set out in Section 114, including owning immovable property or a vehicle above the prescribed size, holding an NTN, or being registered with a professional body or chamber. Non-resident Pakistanis with Pakistan-sourced income or assets may also need to file. Thresholds move with each Finance Act, so we confirm whether you are caught before you engage us.
Yes. If you do not have one we register you first. For individuals your CNIC functions as your NTN once registration is complete.
Yes. The whole process runs over WhatsApp, email and the IRIS portal. You do not need to be in Pakistan at any point.
You can still file. Until the return is filed and any surcharge paid, you will not appear on the Active Taxpayer List, and a penalty may apply. The cost does not reduce by waiting, so file sooner rather than later.
Your income sources, roughly how many transactions are involved, whether you need registration first, and whether more than one year needs catching up. We quote a firm fee after that, before you commit to anything.
The asset list and the withholding tax already deducted from you. Those are the two places where an error is both most likely and most consequential.
Yes. Your documents are seen only by the person handling your file. We do not share or publish client information, and we will sign a confidentiality agreement for company engagements if you want one.
Often, yes. Depending on the year and the error, a revised return may be possible, or the position may need correcting another way. Send us the filed return and we will tell you what is available.
Talk to Us About Your Filing
Tell us which of these describes you and we will come back the same working day:
- Filing for the first time and need an NTN
- Filing this year and want it handled properly
- Late, and need your ATL status restored
- Catching up on missed years
- Moving from another consultant
- Dealing with an FBR notice
We also handle sales tax, withholding tax, accounting and bookkeeping, and broader taxation work.
Contact Information
What our customers are saying
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