Whether you're salaried, self-employed, running a partnership or operating a private limited company, IMAAR Associates prepares and files your income tax return correctly, reconciles your wealth statement, and keeps you on the Active Taxpayer List — with a fixed fee agreed before we start.
You are generally required to file an income tax return in Pakistan if you hold an NTN, your income for the year exceeds the taxable threshold, you own specified property or a vehicle above the prescribed value, or you run a business or commercial activity — including if tax has already been withheld at source by an employer or a bank. Filing is what places you on the Active Taxpayer List (ATL) for the year, which is distinct from simply having tax deducted.
For Tax Year 2026, the statutory due date for individuals, salaried taxpayers and AOPs is 30 September. Companies with a different financial year-end can have a different statutory date — we confirm your exact deadline as part of the engagement rather than assume it.
Salary is taxed through monthly withholding by the employer, but that withholding is a payment on account, not a substitute for the annual return. We prepare your return and wealth statement from your salary certificate and bank records, claim any admissible deductions and tax credits, and reconcile the year so the numbers match what your employer has already reported to FBR. If you want a quick estimate of what you owe before engaging us, our Salary Tax Calculator uses the current FBR slabs.
Freelancers, consultants and sole proprietors compute tax on business income after allowable expenses, not on gross receipts, and often carry quarterly advance tax obligations alongside the annual return. We build your income and expense statement from your records, apply the correct rates for your business category, and file both the return and the accompanying wealth statement.
An Association of Persons is taxed on the partnership deed and each partner's agreed profit-sharing ratio, with lighter corporate formality than a company but its own registration and record-keeping requirements. We prepare the AOP's return, allocate each partner's share correctly, and coordinate the partners' individual filings so the two sides reconcile.
A private limited company is a separate legal person that files with SECP as well as FBR, generally requires financial statements and carries a higher compliance standard than an individual or AOP return, in exchange for limited liability. We prepare the corporate return, coordinate with your accounts, and handle the associated withholding statements.
The exact list depends on your filer type, but this covers what we typically ask for at the start of an engagement:
Every individual and AOP return is filed alongside a wealth statement, and this is where most FBR scrutiny actually happens. The statement has to reconcile three things: your declared income for the year, the assets you already held and now hold, and the movement through your bank accounts. FBR's data-matching increasingly flags unexplained bank credits — deposits that aren't obviously explained by your declared income — and asset growth that outpaces what you've declared. That mismatch, more than anything else, is what turns a routine filing into a notice or an audit selection.
We build the reconciliation properly the first time: business receipts matched to sales, transfers between your own accounts identified as such, loans and gifts documented, and exempt income items supported with their basis — so the statement holds up if it's ever examined.
Being on the current ATL is not automatic just because you have an NTN — it depends on having filed your return for the relevant tax year within the statutory deadline (or a later date validly allowed). Filer status changes the withholding tax rate applied to you across several everyday transactions compared to the higher non-filer rate on the same transaction:
If you're planning a property purchase, vehicle registration or major banking transaction, getting onto the ATL before that transaction date is usually the priority, and we sequence your filing accordingly.
Missing the statutory deadline has two separate consequences. First, the Income Tax Ordinance allows for a penalty on a late return. Second — and the part clients feel immediately — you drop off the current year's Active Taxpayer List, which means you're taxed at non-filer withholding rates on property, vehicle and banking transactions until you're restored. Restoration generally requires filing the outstanding return and paying the surcharge prescribed for late inclusion on the ATL.
None of this is a reason to keep delaying: a late return filed now is still far better than an unfiled one, and we regularly bring clients current and back onto the ATL. If the delay has already triggered an FBR notice, our legal division handles the FBR notice reply directly, and if a matter has progressed to a disputed assessment, the same team represents you before the Commissioner (Appeals).
Turnaround time depends on how quickly your documents are ready and how complex your income sources are; we confirm an estimate for your specific case on the first call.
Fixed professional fees, quoted in writing before we start. These do not include any government fee or tax payable to FBR — full detail on the fees page.
See the full fee schedule for every service, including FBR notice replies, audit representation and appeals.
Anyone holding an NTN, earning income above the taxable threshold, owning specified property or a vehicle above the prescribed value, or running a business is generally required to file — even if tax is already withheld at source.
30 September for individuals, salaried taxpayers and AOPs. Companies with a different accounting year-end can have a different statutory date, which we confirm before your engagement begins.
Usually yes — withholding is a payment on account, not a substitute for filing. If your income is above the taxable threshold, a return and wealth statement are still required.
An AOP is taxed on the partnership deed and each partner's share, with lighter formality. A private limited company files with SECP as well as FBR and carries a higher compliance and fee bracket, with the benefit of limited liability.
It's where your declared income, assets and bank activity have to reconcile. Unexplained bank credits and asset growth that outpaces declared income are the most common trigger for a notice or audit.
Lower withholding tax on property purchase and transfer, vehicle registration and transfer, and various banking transactions, compared to non-filer rates on the same transactions.
A penalty can apply, and you drop off the current year's ATL — taxed at non-filer rates — until you file the outstanding return and pay the restoration surcharge. We can still file a late return and get you restored.
Don't ignore it. Our legal division handles FBR notice replies, audit defence and appeals as a coordinated extension of the same engagement.
A SECP-incorporated private limited firm with licensed partners — 16+ years · Lahore Tax Bar M-1842 · ICMAP F-2092 · Lahore Bar 7712-A · IRS Certifying Acceptance Agent · 5.0 from 11 Google reviews. Tax filing is prepared by the same team that handles tax consultancy more broadly, so notices, audits and appeals never need a second firm.
Areas we serve: Gulberg · DHA Lahore · Johar Town · Model Town · Allama Iqbal Town · Bahria Town · Township
Your first consultation call is free. Fixed fees quoted in writing before we start.
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