Tax Advisory Services Across Pakistan's Jurisdictions
Taxpert provides dedicated tax advisory services, compliance support and judicial representation across the entire spectrum of Pakistani federal and provincial taxation.
Taxpert's practice is organized across three primary competencies: (1) Indirect Taxation (Federal Sales Tax on Goods, Provincial Sales Tax on Services, and Digital Invoicing), (2) Direct Taxation (Corporate, Small Company, Salaried, Freelancer, and Withholding Compliance under ITO 2001), and (3) Contentious Tax Litigation (FBR departmental audits, show cause notices under Sections 111 & 122, and appeals before CIR Appeals and ATIR).
Sales Tax Registration (STRN) & Compliance
Mandatory STRN issuance, biometric authentication, and monthly Annexure-C purchase reconciliations under S.R.O. 350(I)/2024. Advisory across FBR, Sindh Revenue Board, and Punjab Revenue Authority.
Income Tax Return Filing & Wealth Statements
Statutory annual return filing on FBR Iris, forensic wealth statement reconciliation under Section 116, foreign asset declarations under Section 116A, and maintaining Active Taxpayer List (ATL) status.
NTN Registration & FBR Iris Setup
National Tax Number issuance for salaried employees, business proprietors, Association of Persons (AOPs), and Private Limited companies. Iris portal configuration and biometric coordination.
Salaried Individual Taxation & Deductions
Finance Act 2024 progressive salary tax slabs (PKR 600K to PKR 5.6M+), employer withholding adjustments under Section 149, allowable medical exemptions, and tax credits under Sections 61–63.
Freelancer & IT Export Tax Guidance
0.25% concessionary export tax regime for PSEB-registered software exporters, Proceeds Realization Certificate (PRC) banking trails, and compliance for remote professionals receiving foreign remittances.
Business, Corporate & SME Taxation
29% corporate statutory tax, Small Company 20% concessionary rates, Super Tax calculations under Section 4C, Minimum Turnover Tax under Section 113, and quarterly advance tax instalments (Section 147).
Withholding Tax Management & Statements
Withholding agent statutory obligations on supplies, services, contracts, and commercial rent. Monthly/quarterly withholding statement filings (Section 165) and exemption certificates under Section 159.
FBR Notice & Departmental Audit Defense
Strategic legal response to Section 111 unexplained wealth notices, Section 121 best judgment assessments, Section 122 amendment notices, and departmental audits. Representation before CIR Appeals & ATIR.
Digital Invoicing & FBR POS Integration
Mandatory real-time electronic invoice reporting for specified registered sectors, Tier-1 retailer FBR POS machine integration, and SWAPS synchronized withholding payment system compliance.
Tax Advisory, M&A & Legal Opinions
Formal written legal opinions on statutory ambiguities, transaction tax structuring for mergers and cross-border holding companies, fiscal due diligence, and Advance Ruling applications under Section 206A.
Federal vs. Provincial Tax Responsibilities in Pakistan
To ensure accurate statutory compliance, Pakistani businesses must differentiate between federal taxes administered by the Federal Board of Revenue (FBR) and provincial sales taxes governed by distinct provincial revenue authorities:
| Jurisdiction | Governing Revenue Authority | Primary Tax Heads Administered | Key Filing Frequency |
|---|---|---|---|
| Federal (Nationwide) | Federal Board of Revenue (FBR) | Corporate & Individual Income Tax, Sales Tax on Goods & Manufacturing, Federal Excise Duty, Customs | Monthly Sales Tax (15th/18th); Annual Income Tax (Sep 30/Dec 31); Quarterly Advance Tax (Section 147) |
| Sindh Province | Sindh Revenue Board (SRB) | Sales Tax on Services (Sindh Sales Tax on Services Act 2011) — standard 13%–15% rate | Monthly return e-filed by the 14th/18th of each calendar month via e-SRB portal |
| Punjab Province | Punjab Revenue Authority (PRA) | Punjab Sales Tax on Services (Punjab Sales Tax on Services Act 2012) — standard 16% rate | Monthly return e-filed by the 15th/18th of each calendar month via e-PRA portal |
| Khyber Pakhtunkhwa | Khyber Pakhtunkhwa Revenue Authority (KPRA) | Sales Tax on Services (KPRA Act 2022) | Monthly return by the 15th/18th of each month via KPRA portal |
| Balochistan | Balochistan Revenue Authority (BRA) | Balochistan Sales Tax on Services (BRA Act 2015) | Monthly return by the 15th/18th of each month via BRA portal |