Pakistan Tax Services
AdeptsLaw Firm provides comprehensive income tax, sales tax, and corporate compliance services across Pakistan. Backed by experienced tax advisors and legal professionals, we guide individuals, Associations of Persons (AOPs), and corporations through the full spectrum of FBR regulations, provincial tax obligations, and appellate proceedings — with a compliance-first mindset and a commitment to transparent, reliable advice.
Our Pakistan Tax Services At a Glance
• Income tax return filing for individuals, AOPs, and companies
• Wealth statement preparation and reconciliation
• FBR registration, NTN, STRN, and ATL matters
• Federal and Provincial Sales Tax compliance
• FBR notices, audit representation, and dispute management
• Corporate tax compliance, SECP filings, and governance support
• Tax planning, exemption claims, and strategic advisory
• International taxation and double tax treaty advisory
• Capital gains tax calculation and filing
• PSW, PSEB, and trade facilitation services
Income Tax Services (FBR)
Income tax compliance in Pakistan is governed by the Income Tax Ordinance, 2001. AdeptsLaw Firm provides end-to-end income tax services for all categories of taxpayers — salaried individuals, business owners, AOPs, and large corporations — ensuring every return is accurate, timely, and legally defensible.
Individual Income Tax
We prepare and file annual income tax returns for salaried individuals, freelancers, rental income earners, and investors. Our advisors ensure all allowable deductions are claimed and your tax liability is calculated correctly under the applicable slabs.
• Annual income tax return filing (Form IT-1 and IT-2)
• Salaried individual returns with tax reconciliation
• Freelancer and self-employed income tax filing
• Rental income declaration and tax computation
• Agricultural income tax advisory
• Tax on capital gains — securities and immovable property
• Wealth statement preparation and assets reconciliation
• Statement of assets and liabilities
Business & Corporate Income Tax
Our corporate tax team handles the full annual compliance cycle for companies, AOPs, and SMEs registered with FBR, ensuring accurate computation, timely filing, and strategic planning to manage effective tax rates.
• Annual corporate income tax return preparation and filing
• Tax computation and deferred tax calculations
• Advance tax computation and quarterly payments
• Minimum tax and alternative corporate tax (ACT) advisory
• Tax credit claims — investment, employment, enlistment
• Group taxation advisory
• Transfer pricing documentation and compliance
• Carry-forward loss management and utilisation
Withholding Tax (WHT) Compliance
Pakistan's withholding tax regime is one of the most extensive in the region. AdeptsLaw Firm helps businesses stay fully compliant with all deduction and collection obligations under the Income Tax Ordinance.
• Monthly withholding tax statements (Form WHT)
• Withholding tax reconciliation with annual return
• WHT on salaries, supplies, services, and rent
• WHT on dividends, profit on debt, and royalties
• Active Taxpayer List (ATL) verification and management
• Withholding agent registration and compliance setup
Federal & Provincial Sales Tax
Sales tax compliance in Pakistan spans both the Federal level (FBR — Sales Tax Act, 1990) and four provincial revenue authorities. AdeptsLaw Firm provides complete registration, filing, and dispute management across all jurisdictions.
Federal Sales Tax (FBR)
• Sales tax registration (STRN) with FBR
• Monthly sales tax return preparation and filing
• Input/output tax reconciliation
• Sales tax refund claims and follow-up
• FBR sales tax audit representation
• Zero-rating and exemption claims
• Import and export sales tax advisory
• E-invoicing and PRAL integration support
Provincial Sales Tax on Services
Services provided in each province fall under the jurisdiction of the respective Provincial Revenue Authority. We manage compliance across all four provinces.
• Punjab PRA — Punjab Revenue Authority Registration, monthly filings, audit support
• Sindh SRB — Sindh Revenue Board Registration, monthly filings, audit support
• Khyber Pakhtunkhwa KPRA — KP Revenue Authority Registration, quarterly filings, audit support
• Balochistan BRA — Balochistan Revenue Authority Registration, filings, compliance advisory
FBR Notices, Audits & Dispute Resolution
Receiving a notice from FBR can be daunting — but with the right team, it becomes manageable. AdeptsLaw Firm prepares comprehensive, legally sound responses and represents clients throughout the audit and appellate process.
Notice Management
• Review and analysis of FBR notices (show cause, audit selection, demand)
• Preparation of written replies with supporting documentation
• Representation before Inland Revenue Officers (IRO)
• Negotiation of assessments and demand reduction
• Rectification applications under Section 221
• Revision applications before Commissioner (Appeals)
Audit Representation
• Desk audit and field audit preparation and coordination
• Document compilation — books of accounts, invoices, bank statements
• Liaison with FBR officers on audit queries
• Audit defence strategy and position papers
• Post-audit assessment challenge and negotiation
• Settlement and voluntary payment advice
Appellate & Tribunal Proceedings
• Appeal before Commissioner Inland Revenue (Appeals) — CIR(A)
• Appeal before Appellate Tribunal Inland Revenue (ATIR)
• Reference to High Court on questions of law
• Stay of demand applications
• Penalty and default surcharge mitigation
FBR Registration & Profile Management
Proper FBR registration is the foundation of tax compliance in Pakistan. AdeptsLaw Firm manages all aspects of FBR registration and ongoing profile maintenance for individuals and businesses.
• NTN (National Tax Number) registration for individuals and businesses
• STRN (Sales Tax Registration Number) with FBR
• NTN profile corrections and updates
• Business category and sector classification
• Bank account and contact detail updates with FBR
• Active Taxpayer List (ATL) status restoration
• Commissioner's order for ATL surcharge waiver
• FBR Maloomat portal account setup and management
• IRIS portal assistance and technical support
Corporate Compliance & SECP Services
Corporate entities in Pakistan must maintain compliance with both FBR and the Securities and Exchange Commission of Pakistan (SECP). AdeptsLaw Firm provides integrated corporate compliance support covering both regulatory bodies.
Company Incorporation & Registration
• Private Limited Company incorporation via SECP e-Services
• Single Member Company (SMC) registration
• Public company and listed company compliance
• Partnership registration and AOP documentation
• Branch office and liaison office registration
• Foreign company registration in Pakistan
Ongoing SECP Compliance
• Annual return filing with SECP
• Form A and Form 29 submissions
• Change of directors and shareholders
• Share transfer and allotment filings
• Change of registered address and company name
• Increase/decrease in authorised capital
• Statutory books maintenance and secretarial support
• Winding up and dissolution procedures
Corporate Tax Health Check
Our Corporate Tax Health Check is an independent diagnostic review of your company's tax and compliance position — identifying risks before FBR does.
• Review of prior years' filed returns and accounts
• Identification of missed tax credits and deductions
• Withholding tax compliance gap analysis
• Transfer pricing exposure assessment
• Recommendations for improved tax efficiency
Tax Planning & Advisory
Effective tax planning is not just about reducing liability — it is about building a legally sound, well-documented position that can withstand scrutiny. AdeptsLaw Firm provides strategic advisory tailored to your business lifecycle.
• Personal income tax planning for salaried and business individuals
• Corporate structure advisory for tax efficiency
• Salary structuring and employee benefit tax planning
• Tax credit and exemption mapping for businesses
• Investment in tax saving instruments — pension, provident funds
• Real estate and property tax planning
• Succession and inheritance tax planning
• Year-end tax planning and payment optimisation
International Tax & Double Tax Treaties
Pakistan has an extensive network of Double Tax Avoidance Agreements (DTAAs). Our international tax specialists help clients leverage treaty benefits and manage cross-border tax obligations.
• DTAA analysis and treaty benefit claims
• Permanent Establishment (PE) exposure assessment
• Transfer pricing documentation and advisory
• Foreign remittance tax advisory
• Tax treatment of overseas income for Pakistani residents
• Non-resident Pakistan-source income taxation
• Repatriation of profits and dividend withholding planning
Specialised Tax Services
Capital Gains Tax
Capital gains from the disposal of immovable property and securities are taxed under specific provisions of the Income Tax Ordinance. We provide precise calculation, planning, and timely filing.
• CGT on sale of immovable property (Sections 236C and 37)
• CGT on sale of shares and securities (Section 37A)
• Holding period determination and applicable tax rates
• FBR property valuation (DC rates vs FBR rates) advisory
• Tax on gain from disposal of business assets
Overseas Pakistanis
Overseas Pakistanis face unique filing obligations and often hold significant assets in Pakistan. We provide dedicated support for their tax and compliance needs.
• Income tax return filing for non-resident Pakistanis
• FBR NTN registration for overseas Pakistanis
• Property acquisition and disposal tax advisory
• Foreign remittance and gift tax matters
• ATL status restoration for non-residents
• Power of Attorney documentation for representation
Trade Facilitation Services
• Pakistan Single Window (PSW) registration and support
• Pakistan Software Export Board (PSEB) registration
• Export facilitation and zero-rating documentation
• Import duty and customs advisory
• EFS (Export Facilitation Scheme) compliance
Pakistan Tax Compliance Calendar
Staying ahead of FBR deadlines prevents penalties, surcharges, and ATL exclusion. AdeptsLaw Firm provides proactive compliance calendar management for all retained clients.
• 30 September — Annual income tax return for salaried individuals
• 31 December — Annual income tax return for business individuals & AOPs
• 31 December — Annual income tax return for companies
• 15th of each month — Monthly withholding tax statement
• 15th of each month — Monthly FBR sales tax return
• 15 January — Advance tax Q2 payment
• 15 March — Advance tax Q3 payment
• 15 September — Advance tax Q4 payment
• 15 December — Advance tax Q1 payment
• 31 March — ATL surcharge payment (if applicable)
Frequently Asked Questions
Yes. AdeptsLaw Firm advises salaried individuals, sole traders, AOPs, SMEs, and large corporate groups across Pakistan. Whether you have a single tax return or a complex multi-entity structure, our team has the expertise to assist.
Absolutely. We prepare all replies, represent clients during audits and departmental proceedings, and handle appeals before the Commissioner (Appeals) and the Appellate Tribunal Inland Revenue (ATIR).
Yes. We offer retained advisory services covering all monthly and annual filing deadlines, withholding tax statements, sales tax returns, proactive law updates, and ongoing strategic support.
In most cases, we provide an initial assessment within 24 to 48 hours of receiving all relevant documentation. Urgent matters — particularly those with imminent deadlines — can be escalated for same-day review.
Yes. We review the reason for exclusion from the Active Taxpayer List, identify and rectify any filing gaps, and process the required steps for ATL restoration including surcharge payments where applicable.
Yes. We provide registration, monthly and quarterly filings, audit support, and notice management across all four provincial revenue authorities.
Yes. We regularly advise overseas Pakistanis on filing obligations, NTN registration, property-related tax matters, ATL restoration, and representation requirements — all manageable remotely through secure digital processes.
Please bring your NTN certificate, most recent filed tax returns, any FBR or provincial notices received, business registration documents, bank statements for the relevant period, and any relevant withholding certificates or contracts.