File Returns of Income Tax and Sales Tax in Pakistan

File Your Taxes With Ebridge!

At Ebridge Legal, we have a dedicated team of legal consultants who have years of experience in dealing with tax-related matters. From registration to submission of asset statements, we take care of the entire process so you don’t have to.

FBR Income Tax Return Filing

When you file an income tax return in Pakistan, you are submitting forms filed with the FBR that report your expenses, income, and other tax-related information.

To file income tax returns in Pakistan, an individual needs to register, and then submit the necessary documents on the IRIS platform.

Registration

To start the FBR income tax returns filing process, one needs to use the IRIS platform. IRIS is an online portal where FBR tax returns can be filed, hassle-free.

To facilitate the public, FBR has uploaded video tutorials on their site, which you can watch for guidance.

If you wish to file an income tax return for the first time, you will have to register first using the IRIS portal.

After the registration process is complete, you can log into IRIS and file an income tax return.

To begin your income tax registration, you need to register with the Federal Board of Revenue (FBR) first.

After FBR registration, you can register for income tax returns through the IRIS Portal. For a principal officer of AOP and company, a visit to the Regional Tax Office (RTO) is mandatory.

During the registration process, if you receive the National Tax Number (NTN) or Registration Number but do not have credentials to log into IRIS, you can access the platform by clicking on ‘E-enrollment for Registered Person’.

Income Tax Return Filing

After registration, a person is required to complete the Wealth Statement (statement of assets & liabilities) form and Return of Income form to continue the tax filing process.

After both forms are successfully submitted, on the IRIS portal, the income tax filing process will be completed when both forms move from the Draft to Completed Task.

After you are done with income tax return filing, you can perform revisions in the future.

Sales Tax Return Filing

Through a Sales Tax return, a taxpayer furnishes the details of transactions during a tax period and deposits his Sales Tax liability. The return is mainly a taxpayer’s document of declaration.

On the return form, a taxpayer declares for a certain tax period and respective output tax and input tax, at the prescribed rate of FBR Sales Tax.

In case the input tax amount surpasses the output tax, the taxpayer can declare the amount of refund claimed or excess input tax in the return.

Sales Tax Registration

Before you file for a sales tax return, it is required that you get registered with the Federal Board of Revenue (FBR).

You can review details regarding sales tax registration here. (add a link to Provision of Sales Tax Matters page)

Categories of Sales Tax Returns

A single return shall be filled by a person for all the possible sectors that the registered person is operating in.

The due date for the single return for the sectors would be the due date applicable to his major activity in terms of sales tax or federal excise duty payable.

Where a Sales Tax Return is not filed within 6 months after the due date, the same shall be filed only after approval of the Commissioner Inland Revenue having the appropriate jurisdiction.

Below are 4 categories in which taxes can be filed based on different categories of taxpayers.

MONTHLY RETURN

Following the standard procedure, a registered person is required to file a monthly return Annexure C on the 10th and payment on the 15th of the month following the period in which the supplies were made.

The monthly sales tax return filing date in Pakistan, is the 18th day of the month. The FBR monthly sales tax return can be deposited in the designated branches of NBP (National Bank of Pakistan).

QUARTERLY RETURN

If a taxpayer falls exclusively in the category of CNG, he is required to file the return every quarterly.

ANNUAL RETURN

A manufacturer is required to file annual sales tax returns, by the 30th of September of the following financial year.

FINAL RETURN

In case a person wants to apply for de-registration before the process can begin, the concerned person needs to furnish a final return.

The return needs to be filed to the appropriate Commissioner having jurisdiction at such time.

Sales Tax Return Filing Procedure in Pakistan

Individuals who are registered under the Sales Tax Act,1990, or the Federal Excise Act, 2005, are required to file a Sales Tax Return.

How to File Sales Tax Return Online in Pakistan/ IRIS FBR

Taxpayers can now file returns online through the facility of Electronic filing of Sales Tax Returns.

The IRIS portal is designed for this purpose. Enter your registration number and password acquired during the sales tax registration procedure and you can begin the online tax filing procedure. The e-filing of sales tax returns is simple and hassle-free.

FBR Monthly Sales Tax Return Procedure

Open the IRIS Portal and enter your registration number and password
Click on declaration (for new tax return)
Choose year and month
Click on Annexure -C
Report the monthly sales by clicking on “Add sales invoice”
Add all the sales returns
Click on the back button to see the sales tax profile
After that, click on Annexure – A
Click on the search button
Select all entries
Go back to return
Create a PSID
Submitting PSID and verifying the return
Click feed CPR and attach a required CPR of a month.
Click on the “process and submit”

FAQs

What is the last date for filing a Sales Tax return?

Based on the category the taxpayer falls in, the sales tax return can be filed on a monthly (18th day of the month), quarterly, and yearly basis (30th September).

How do I file Sales Tax in Pakistan?