Income Tax Registration & Return Filing Services in Pakistan

Fusion Ave (Private) Limited (FAPL) is one of the most reliable, professional and experienced name in preparing, registering and filing income tax returns throughout Pakistan. Our expert accountants, lawyers and tax professionals have the technical knowledge and experience to handle all types of income tax matters. Not only this, we provide complete income tax filing services along with proficient consultancy services for both individual as well as corporate clients in Pakistan. From obtaining National Tax Number (NTN) Certificate from FBR, we help our clients to prepare and file annual income tax returns, periodic Withholding Tax Statements (WHT), wealth tax statements and annexure. FAPL also offer other services including appeal filing and adjudication at a variety of forums under Income Tax Ordinance, 2001.

For particular Individuals as well as all registered corporations in Pakistan, Income Tax Return filing is mandatory from the Federal Board of Revenue (FBR). A valid National Tax Number by FBR law is required for filing Income Tax Returns to the government. FAPL team of qualified cost management accountants, chartered accountants, lawyers as well as income tax practitioners make the income tax registration & filing procedure smooth and error-free. Not only this, we stand out from other income tax preparation firms in Pakistan because of our combined expertise of combination of Finance and Income tax management. We keep ourselves and the clients updated regarding the new SROs from Federal Board of Revenue to accurately file income tax returns. Our income tax services in Pakistan include:

  • Income Tax Registration Services in Pakistan.
  • Income Tax Return Filing Services in Pakistan.
  • Income Tax Refund Services in Pakistan.
  • Income Tax Advisory Services in Pakistan.
  • Income Tax Bookkeeping Services in Pakistan.
  • Income Tax Audit & Appeal Services in Pakistan.

Income Tax Registration Services In Pakistan:

All individual as well as corporate are required to register for income tax from with Federal Board of Revenue (FBR) before filing Income Tax Return  For Income Tax Registration purpose, Individuals can register online through Iris Portal while the principal officer of AOP and Company needs to visit Regional Tax Office (RTO). If you do not want to get indulge in these matters because of lack of knowledge or time, then FAPL has the best income tax registration service in Pakistan. Our scope also covers modification of income tax registration and cancellation of income tax registration in Pakistan. Don’t worry if you have submitted wrong personal details during registration as our experts can guide you to change particulars in registration of income tax in Pakistan. Main features of our income tax registration process include:

  • Obtaining income tax registration from FBR.
  • Modifying income tax registration in Pakistan
  • Cancelling income tax registration in Pakistan.
  • Changing personal details in the income tax registration.
  • E-enrollment of registered persons in Pakistan.

Income Tax Return Filing Services In Pakistan:

FAPL offers comprehensive income tax return filing services to the FBR. For the first time Income Tax filers in Pakistan, we also offer registration facility that is the primary step to file Income Tax Return. The procedure to file your FBR income taxes is very easy through the online Income Tax Return filing IRS portal. Apart from obtaining a National Tax Number (NTN) or Registration Number, we also help our individual as well as corporate clients for the E-enrollment service for Registered Persons. After successful E-enrollment, the income taxpayers can easily get credentials for online access to file their income tax return. Our scope for completing income tax return in Pakistan covers reconciliation of wealth statement as well as income tax return for salaried persons. From revising income tax return to filing income tax return after deadline in Pakistan, we are facilitating different private clients as well as famous brand names.  You can contact our representative via the details given on the link. FAPL welcomes you for a long-lasting partnership with us for filing your income tax accurately on time.

  • Reconciliation of wealth management for income tax filing: Online Income Tax Return filing procedure initiates with the completion of FBR Wealth Statement (statement of assets & liabilities) form. For the successful submission of Wealth Statement, it is necessary that current year’s wealth of the taxpayer is increased/ decreased from previous year’s wealth by the same amount because of the exceeded/fallen income short of the expenses. We help our clients to reconcile wealth statement successfully to the FBR for the submission of Income Tax Return. FAPL also offers revising wealth statement facility to its clients.
  • Salaried persons- income tax return: Online Income Tax Return filing procedure initiates with the completion of FBR Return of Income form. We help salaried persons in Pakistan to successfully submit their Income Tax Return by completing their Declaration form 114(I). This form can only be availed by those salaried persons who are generating income only from salary and other sources and their salary is more than 50% of the total Income.

Income Tax Advisory Services in Pakistan:

Income Tax Advisory and Consultancy is required for individual as well as corporate clients. With the rise of inflation in Pakistan, it is necessary to manage your assets and plan your finance in a better way that can legally minimize your ultimate income tax bill from the FBR. FAPL provides experienced income tax consultancy services to all types of clients throughout Pakistan. We help you to know about credits, rebates and exemptions for income tax return that can help you to reduce your taxation liabilities. Sometimes, you fall in the category of persons required to file income tax return but because of lack of knowledge you do not know it. We help you to understand that whether you are required to file income tax returns and how much is your liability so you do not pay unnecessarily excess bill to the FBR. Privacy of personal information is securely maintained at FAPL. Visit us during business hours to plan your income tax returns today for a bright future ahead.

Income Tax Refund Services In Pakistan:

FAPL offers the best refund services for income tax in Pakistan. You easily get your income tax refund from the FBR if you qualify for it. We help you to get the fastest income tax returns. To claim income tax return, FBR has made it mandatory to file income tax return electronically. Our e-filing service of income tax returns helps our clients to become eligible for claiming income tax refunds. We manage the clients’ Iris account for submission of income tax refund application that results in successfully getting the refunds from income tax returns. Our on time income tax filing service within due dates facilitate income tax refund eligibility for our clients. Contact FAPL to know the procedure of income tax refund and how much you get back from your income tax in Pakistan as refund.

Income Tax Return Bookkeeping Services in Pakistan:

According to the FBR, it is required for all income tax registered persons in Pakistan to keep necessary income tax registration and submission records. The Federal Board of Revenue bounds all individual as well as corporate income taxpayers to maintain the income tax record for a period of six (06) years in Pakistan. FAPL brings the best, accurate and affordable income tax bookkeeping services to its clients. Become a FBR-compliant citizen of Pakistan by fulfilling the necessary obligation of income tax bookkeeping as per law. For busy corporate clients as well as average-budget individual persons, we have variety of customized income tax return bookkeeping services throughout Pakistan. Call us now to ask for the perfect income tax bookkeeping package according to the FBR guidelines in the most affordable rates in Pakistan.

Income Tax Audit & Appeal Services In Pakistan:

FAPL audit support team is dedicated to provide the best income tax representation services to its individual as well as business clients for the audit resolution. If the taxpayer and the tax collectors (Inland Revenue department) have any type of income tax return disagreement, then they can call us to submit income tax appeals to the concerned departments. From quantification of the taxable income and tax liability to the levy of default surcharge and penalties, our auditors help the clients before the Commissioner (appeals), the Appellate Tribunal and Higher Courts to resolve all types of income tax disputes in compliance with FBR. FAPL team takes care of the time limit for filing an income tax appeal in thirty (30) days from the date of receipt of notice of demand. We help clients to fulfill requirements of making an income tax appeal by submitting the tax due along with the return of income, on the basis of income declared.


Question & Answers

You can easily get registered to FBR for income tax return by enrolling yourself to the FBR Iris portal. Whether you are an individual, a company and an association of persons (AOP) or foreign national, you need income tax registration before filing income tax returns. Remember that any mistake in the registration process can lead to penalties and fines. FAPL is here to obtain your income tax registration number from FBR. Whether you are resident or non-resident, we are providing services to individuals as well as corporate. Feel free to contact us to obtain your income tax registration certificate quickly from FBR and file your income tax returns in a timely manner.
FBR offers the FBR Iris portal, an online web portal to facilitate individuals to get their registration for income tax returns filing in Pakistan. For company and AOP clients, online service is not available. Individual along with Association of Person and Company can visit facilitation counters of the tax houses for their registration of income and sales tax in Pakistan. You can also hire us in affordable rates to get your income tax registration and filing done in Pakistan according to the latest FBR laws.
Before getting enrollment to the FBR, an individual must have the following complete information and requirements to start the income tax registration process in Pakistan:  
  • Original CNIC or NICOP or Passport number.
  • Active cell phone number with registered against the individual’s CNIC.
  • Active e-mail address.
  • Residential address.
  • Accounting period.
  • Business name and business address in case of business income.
  • Primary business activity.
  • Name and NTN of employer in case of salary income.
  • Address of property in case of property income.
  • Original certificate of maintenance of personal bank account.
  • Original evidence of tenancy / ownership of business premises as well as paid utility bill of business premises not older than 3 months if the individual has a business.
Before getting enrollment to the FBR, a Principal Officer of Company and AOP must have the following complete information and requirements to start the income tax registration process in Pakistan:  
  • Business name, address and phone number.
  • Name of company or AOP.
  • Active e-mail address.
  • Accounting period.
  • Primary business activity.
  • Original CNIC of all partners or members.
  • Cell phone number of Principal Officer of the company or AOP.
  • Address of principal place of business or industrial establishment.
  • Date of registration of business.
  • Type of company, including public limited, private limited, trust, unit trust, NGO, small company, society, modaraba or any other case.
  • Registration certificate and partnership deed in case of registered firm.
  • Incorporation certificate by Securities and Exchange Commission of Pakistan (SECP) in case of company.
  • Partnership deed in case of un-registered firm.
  • Trust deed in case of trust.
  • Registration certificate in case of society.
  • Representative’s name along with CNIC and NTN number details.
  • Name, CNIC/NTN/Passport and Share % of every director and major shareholder who have equal to or more than 10% shares in case of company or partners in case of an AOP.
  • Original certificate of maintenance of AOP’s bank account.
  • Original evidence of tenancy / ownership of business premises as well as paid utility bill of business premises not older than 3 months if the individual has a business.
Before getting enrollment to the FBR, a Non-Resident Company having permanent establishment in Pakistan must have the following complete information and documents to start the income tax registration process in Pakistan:  
  • Business name, address and phone number.
  • Accounting period.
  • Primary business activity.
  • Address of principal place of business.
  • Name and address of Principal Officer or authorized representative of the company.
  • Cell phone number of Principal Officer or authorized representative of the company.
  • Active e-mail address of Principal Officer or authorized representative of the company.
  • Authority letter for appointing Principal Officer or authorized representative of the company.
  • Registration number as well as date of the branch with Securities and Exchange Commission of Pakistan (SECP).
Following individuals are required to furnish final/fixed tax statement in Pakistan:  
  • Any person deriving income subject to a separate charge.
  • Any person deriving income subject to final tax or separate block of income.
  • Any person who receives a notice from the Commissioner to provide the statement of final/fixed tax.

Is It Necessary To File Your Income Tax Electronically In Pakistan?

According to the FBR, it is mandatory to e-file income tax return as well as statement of final/fixed tax in Pakistan. Following individuals are required to file return of income electronically:
  • An individual registered under the Sales Tax Act 1990.
  • A company.
  • An Association of Persons.
  • An individual earning income from salary of Rs. 500,000 or more per year.
Income Tax Refund can be claimed from FBR by filing a separate application in Iris, the online income tax portal by FBR. The status of income tax refund application can be checked by visiting the concerned Regional Tax Office (RTO). The refund can also be claimed within two (02) years from the date of filling of return (date of assessment) or from the date on which the tax was paid. For further assistance on claiming refund after submission of income tax return, contact FAPL.
FAPL is dedicated to provide accurate and on-time income tax return filing services in Pakistan to individual as well as business clients. We also provide income tax registration services throughout the country. You should consult FAPL to get your income tax matters done at FBR because of the following unique benefits that you can also avail at FAPL:  
  • Registration for income tax from the Federal Board of Revenue, Pakistan within a day.
  • Preparation and filing of income tax returns for both private individuals as well as business corporative clients in Pakistan.
  • Preparation and filing services of income tax returns for association of persons, trusts, registered firms and not for profit organizations in Pakistan.
  • Income tax planning services throughout Pakistan to for finance management.
  • Preparation and filing of wealth statements of clients along with reconciliation facility.
  • Clients’ representation for income tax audits in Pakistan.
  • Clients’ support to prepare information and documents for submission to the government tax authorities.
  • Complete handling of matters leading towards the finalization of assessment.
  • Advising clients about specific tax problems and their legal solution for income tax minimization strategies.
  • Filing income tax appeals and dealing before the appropriate government tax authorities.
  • Compliance of provisions of tax laws in case of income tax audit support.
  • Obtaining income tax exemption certificates in Pakistan.
  • Obtaining fastest and maximum income tax refunds in Pakistan.
  • Income tax advisory and consultancy services to persons and corporate in Pakistan.
Following persons and corporate are required to submit a return of income to the FBR:  
  • Every company in Pakistan irrespective of its stage or conditions i.e. whether in start-up stage, earning exempt income, etc.
  • Individuals and associations of persons with annual income over Rs. 400,000/- for tax year 2013 in Pakistan.
  • Any person who owns an immovable property in Pakistan.
  • Any individual who owns a motor vehicle with an engine capacity of 1,000 cc or more in Pakistan.
  • Any person who is the holder of industrial or commercial electricity connection where the amount of annual bill is more than Rs. 1,000,000.
  • Any person who has obtained a National Tax Number (NTN registration) from the FBR.
  • All Nonprofit organizations in Pakistan irrespective of their stage or conditions.
  • Any welfare institution in Pakistan that is approved under Clause (58) of Part I of the Second Schedule to the Income Tax Ordinance 2001 irrespective of its stage or conditions.
  • Any person whose income under the head “Income from business‟ is more than Rs. 300,000 but less than the upper limit amount that is not chargeable to tax.
  • Any person to whom a notice income has been served by the Commissioner for furnishing of the return of income.
Follow the given chart to know the deadline of income tax return filing in Pakistan. Follow the dates to file return of income or final tax statements:  
PersonDue dates
Salaried IndividualOn or before 31st August of current year
Other Individuals & Association of Person (AOP)On or before 31st August to furnish statement of final/fixed tax only, On or before 30th September to furnish statement of final/fixed tax as well as return of income
CompanyOn or before 31st December if tax year ends between 1st January & 30th June
Company having a special tax yearOn or before 30th September if tax year ends between 1st July & 31st December
Following individuals are required to furnish final/fixed tax statement in Pakistan:  
  • Any person deriving income subject to a separate charge.
  • Any person deriving income subject to final tax or separate block of income.
  • Any person who receives a notice from the Commissioner to provide the statement of final/fixed tax.
According to the FBR, it is mandatory to e-file income tax return as well as statement of final/fixed tax in Pakistan. Following individuals are required to file return of income electronically:  
  • An individual registered under the Sales Tax Act 1990.
  • A company.
  • An Association of Persons.
  • An individual earning income from salary of Rs. 500,000 or more per year.
Following penalties and default surcharge are charged from non-filers, late-filers or short-filers:  
  • In case of non-filers and late-filers, a penalty equal to 0.1% of the tax payable for each day of default subject to a minimum penalty of Rs. 5,000 and a maximum penalty of 25% of the tax payable is applied by the FBR.
  • A Default Surcharge (interest) at the rate of KIBOR plus 3% per quarter is also applied on non-filers, late-filers or short-filers who owe a tax payable on the due date of furnishing the return of income and/or statement of final/fixed tax in Pakistan.
  • the non-filers and late filers receive punishment in the form of a fine or imprisonment for a term not exceeding one year or both if they commit any offence in filing return of income.
Penalty or fines for non-filing or late filing of income tax returns can be avoided in Pakistan by taking time extension from the Commissioner for filing furnishing the return of income and/or statement of final/fixed tax. Extension in time can be requested by submitting an application to the Commissioner before the deadline of income tax return filing. It is necessary that the Commissioner is satisfied with your reasons for inability to furnish the return of income and/or statement of final/fixed tax by the due date. Conditions in which penalty or fines in late fling income tax returns can be waived include:  
  • Sickness of the taxpayer.
  • The absence of taxpayer from Pakistan.
  • Any misadventure or any other reasonable cause.
  • Inability of the taxpayer to file income tax return or to provide final/fixed tax statement.
  • The inability can be justified if the taxpayer is not able to pay income taxes to the FBR up to 15 days and in exceptional conditions for a longer period.
Following persons are eligible to file income tax appeals before the Commissioner, Officer Inland Revenue, Appellate Tribunal and Higher Courts in Pakistan:  
  • In case of an Individual, the Individual himself has the right to make income tax appeals in Pakistan.
  • In case of an Association of Person (AOP), any partner or member of the association has the right to make income tax appeals in Pakistan.
  • In case of a Company, the principal officer has the right to make income tax appeals in Pakistan.
  • In case of a deceased individual, the legal representatives of the deceased have the right to make income tax appeals in Pakistan.
  • In case of an individual under legal disability or a nonresident person, his/her/it’s “representative” has the right to make income tax appeals in Pakistan.
Contact FAPL now for the best income tax audit and appeal support in Pakistan to successfully pass your appeal in FBR.