FBR collects taxes, enforces tax laws, and regulates customs duties in Pakistan.
It governs income taxation, setting rules for rates, exemptions, and filing obligations.
Residents with taxable income, assets, or certain transactions.
No, unless FBR issues a notice.
Yes, if income exceeds thresholds or for ATL registration.
NTN is a National Tax Number; obtained via IRIS with CNIC and personal details.
CNIC, employment/business info, and bank account details.
No, filing depends on income, assets, or taxable transactions.
Tax deducted may not cover total liability; filing ensures accurate reporting and possible refunds.
Thresholds vary; check FBR IRIS for current limits.
Yes, all taxable income must be reported.
Only if FBR issues a notice or ATL is needed.
Yes, residents must report global income; treaties may reduce double taxation.
Residents pay tax on both domestic and foreign income at applicable rates.
Salary, rental income, business profits, capital gains, dividends, and bank profits.
Add all incomes, subtract allowable deductions, and apply relevant tax rates.
1st July to 30th June.
Report actual income in annual return; provisional payments may be adjusted.
No, their incomes are separate; only assets in their names matter for wealth statements.
Residents taxed on global income; non-residents only on Pakistan-sourced income.
FBR’s online system for filing, tracking, and paying taxes digitally.
Register on IRIS portal with CNIC, NTN, and contact details.
Yes, the app allows simplified e-filing.
Login → Enter income → Upload documents → Calculate → Submit → Pay.
Yes, amendments are allowed before processing.
FBR may issue notices, penalties, or request correction.
IRIS portal, Tax Asaan app, and online payment channels.
No, e-filing is now mandatory.
Electronic record of taxes deducted at source.
Generate it via IRIS after submitting your return.
Declaration of assets, liabilities, and personal expenses for the year.
All resident individuals required to file an income tax return.
Property, vehicles, bank accounts, jewelry, and investments.
Yes, all global assets must be reported.
Yes, significant assets must be included.
Yes, include all registered in your name.
Yes, if they are dependents or part of family wealth.
Compare expenditures to reported income for consistency.
Yes, file a nil statement.
Through audits, bank statements, property records, and cross-checks.
Taxes deducted at source on specific transactions.
Bank withdrawals, salaries, dividends, utilities, air tickets, and business payments.
Banks deduct at prescribed rates depending on withdrawal amount.
Prepayment for expected tax on high-value purchases.
Extra tax deducted on certain services; often adjustable for filers.
Yes, they can reduce total tax liability.
Adjustable taxes offset income tax; non-adjustable are final deductions.
When law states it cannot be claimed back in annual return.
Yes, on payments for services rendered.
Attach certificates and reconcile in your annual return.
Fines increase with the duration of delay.
Minimum PKR 20,000 per year, higher for repeat offenses.
It fulfills legal obligations; no tax may be due.
A person who fails to submit required returns.
Missing return, unreported income, or mismatched asset info.
Provide documents and submit clarification online or via consultant.
Yes, within statutory timelines.
Typically within 3–5 years of filing.
Adjustments, fines, or legal action may follow.
Yes, for unreported income or assets found in audits.
List of taxpayers who filed returns and paid taxes.
Check online via IRIS portal.
File returns and pay due taxes.
Yes, if non-filing occurs in subsequent years.
Non-filers face higher withholding and restrictions.
Lower taxes, smooth banking, and eligibility for government opportunities.
Yes, some visas require ATL confirmation.
Yes, ATL filers get easier permits and customs clearance.
Via FBR IRIS with NTN/CNIC.
Yes, after filing past returns and paying taxes.
Deductions include charitable donations, insurance premiums, pension contributions, and approved education expenses.
Yes, donations to FBR-approved organizations are deductible.
Yes, eligible life and health insurance premiums can reduce taxable income.
Tuition fees for self or dependents may be claimed if documented.
Yes, contributions to recognized pension funds qualify.
Yes, legitimate business costs reduce taxable income.
Yes, investment in approved mutual funds can give tax credits.
Yes, portion of home used for business can be deducted.
Reduced tax rates and higher exemption thresholds.
No, residents must report global income; tax treaties may apply.
Companies file corporate returns with audited accounts, individuals file personal returns.
Corporate rates vary; check FBR schedules annually.
Partnerships file as an AOP (Association of Persons) with income divided among partners.
AOP is for partnerships; companies are separate legal entities with corporate tax.
Audited financial statements, bank statements, invoices, and tax deduction certificates.
Legitimate expenses reduce taxable income if properly documented.
Yes, corporate audits are detailed and often include statutory verification.
Audits ensure accuracy of financial statements and compliance with law.
Startups follow standard corporate filing rules; documentation may be simplified initially.
Credits for investments, R&D, and withholding tax adjustments.
Companies file corporate returns with audited accounts, individuals file personal returns.
Corporate rates vary; check FBR schedules annually.
Partnerships file as an AOP (Association of Persons) with income divided among partners.
AOP is for partnerships; companies are separate legal entities with corporate tax.
Audited financial statements, bank statements, invoices, and tax deduction certificates.
Legitimate expenses reduce taxable income if properly documented.
Yes, corporate audits are detailed and often include statutory verification.
Audits ensure accuracy of financial statements and compliance with law.
Startups follow standard corporate filing rules; documentation may be simplified initially.
Credits for investments, R&D, and withholding tax adjustments.
FBR may flag bank deposits, property, or digital transactions.
They use publicly available financial and transactional data, not routine social media monitoring.
Respond promptly, submit accurate income details, or seek professional assistance.
Yes, property purchases may attract advance tax and require filing.
You still need to file to claim refunds or reconcile with other income.
FBR actively monitors large transactions for compliance.
No, audits focus on financial transactions and declared assets.
Discrepancies in bank, property, or third-party reporting can trigger notices.
Yes, via appeals or submission of supporting evidence.
Penalties, legal action, and account restrictions may apply.
Yes, TaxPro Legal Consultants can handle all correspondence, audits, and appeals on your behalf.