Published November 10, 2026
by Softtech Financials
6 min read
Preparing a tax return is much easier when your information is already in one place. This article explains some terms you will meet in Pakistan and the types of documents worth collecting. It does not cover rates, thresholds or deadlines, which change and should always be confirmed with the Federal Board of Revenue (FBR).
Terms you will see
| Term | Meaning in brief |
|---|---|
| FBR | The Federal Board of Revenue, which administers federal taxes |
| NTN | National Tax Number, the identifier issued to registered taxpayers |
| IRIS | FBR's online portal used by taxpayers to manage registration and file returns |
| Active Taxpayer List (ATL) | A list published by FBR of taxpayers who meet its filing criteria; treatment of some transactions can differ for those on and off the list |
| Withholding tax | Tax deducted at the time of a payment or receipt, which may be credited when you compute your liability |
Documents to gather
Identity and registration
- CNIC or, for a company, incorporation documents.
- NTN and the login details for your tax portal account, stored securely.
- Business registrations and any other tax registrations held.
Income records
- Sales invoices, contracts and receipts for the year.
- Salary certificates or payslips if you also earn employment income.
- Rental, profit and other income statements with details of any tax deducted.
Expenses and assets
- Purchase invoices and expense receipts, matched to the ledger.
- Fixed asset purchase and disposal documents.
- Loan statements and evidence of interest paid.
Banking and withholding
- Bank statements for all business and relevant personal accounts.
- Withholding tax certificates or statements for tax deducted from you.
- Records of advance or other tax payments made during the year.
A simple preparation routine
- Make sure your books are up to date and reconciled to the bank.
- Group documents by income, expenses, assets and withholding.
- Check that your registration details are correct and accessible.
- List any questions or unusual transactions for your adviser.
- Review the prepared figures against the books before anything is filed.
How we can help
Our tax planning and compliance support helps you organise records, prepare workings and understand which obligations apply. Reliable bookkeeping makes all of it faster. Get in touch with a short description of your business.
Please note: This page is general information, not tax, legal or investment advice. Rules and thresholds change, so confirm the current position with the relevant authority or a qualified adviser before you act.