What do you need if you are salaried?
- CNIC and your NTN, with your IRIS login details
- Salary certificate or the last payslip for the year, showing the tax your employer deducted
- Bank account numbers and a statement for the year
- Details of property, vehicles and investments, with purchase price and date
- Receipts for anything you want to claim, such as certain donations or pension contributions
Tax your employer deducted is credited in your return, so the salary certificate matters. It is the document people forget most often.
What do you need for business or freelance income?
- Sales or invoice records for the year, and a simple list of expenses with proof
- Bank statements for every account the business uses
- Withholding tax certificates from customers or banks, so deducted tax can be credited
- For freelancers, proof of foreign remittances and your PSEB certificate if you have one
- Your sales tax returns, if you are registered
For the freelancer rules, see freelancer and IT exporter tax filing.
What if you earn rent or live abroad?
Landlords also need the tenancy agreement and rent received. Overseas Pakistanis need their NICOP or passport, proof of Pakistan source income and details of assets in Pakistan. Residency days matter, so keep your travel dates. More in overseas Pakistani tax filing.
What is a wealth statement and who files one?
A wealth statement lists what you own and owe at the end of the tax year: bank balances, property, vehicles, investments, cash, gold and loans. A reconciliation shows how your wealth moved from last year to this year, using your income and spending. Individuals who file a return generally file it as well, so check what applies to you before the deadline.
The reconciliation is where most problems start. If your assets grew by more than your declared income explains, FBR will ask why.
Mistakes that cause notices
- Leaving out a bank account or a small property
- Declaring a property at today's value instead of the purchase price and date
- Money from family with no record. A bank transfer and a short written gift note are better than nothing
- Cash in hand that does not match your income
- Filing without checking that deducted tax appears in your IRIS records
If a notice has already arrived, read how to reply to an FBR notice.
Ready to file?
Once the documents are together, the filing steps are in income tax filing in Pakistan. Check the dates in the FBR tax deadlines calendar, and see what a late return means in income tax return last date in Pakistan.