Filing of Income Tax Return

Filing of Income Tax Return (Tax Year 2006)
(Taxpayers Facilitation Guide)

Brochure - 006 July 2006

Revenue Division Central Board of Revenue Government of Pakistan

helpline@cbr.gov.pk 0800-00-227, 051-111-227-227 www.cbr.gov.pk

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Brochure - 006

Filing of Income Tax Return

Revenue Division Central Board of Revenue Government of Pakistan Brochure - 006 July 2006

Contents Introduction General Concepts of Taxation Taxable income Total income Income subject to final taxation Resident and non – resident individual Pakistan source income Foreign source income If you are an employee or official of Government posted abroad Tax year Maximum amount that is not chargeable to tax Agriculture income Loan, advance, deposit or gift Self – hiring Recouped expenditure or loss Double derivations and double deductions General Information Before You Start Who is required to file a return of income? What is the due date of a return? Where to file a return, certificate or statement? Is it possible to file a return, certificate or statement electronically (e-filing)? What penalties and additional taxes are charged from non-filers, latefilers or short-filers? Can penalty for non-filing or late filing be avoided? What if an omission or wrong statement is discovered later in the return, certificate or statement? In case of refund what is required to be done? Workbooks (worksheets) with and without computational help Computer software “Income Tax Assistant” Which return form is for whom? Changes for the Tax Year 2006 Conditions under which an employee can file Employer’s Certificate in lieu of Return of Income Conditions under which an employee is exempt from filing of Employer’s Certificate in lieu of Return of Income Documents required to be attached with the Return Annexes and their utility How to get the forms? How to get NTN?

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