Tax Compliance Dead Lines–Periodic and Annual Tax compliances
A-Income Tax
Companies (Income Tax Returns)
Filing of Income Tax Return and statement of final tax
(along with Final Financial Statements)
|
Annual | Final Date |
When Tax Year ends during January 1-June30 | 1xAnnual | On or Before December 31 |
When Tax Year ends during July 1 – December 31 | 1xAnnual | On or Before September 30 |
Individuals/ AOPs/Proprietorships (Income Tax Returns)
Salaried/ Business individuals | 1xAnnual | On or Before September 30 |
AOPs (Registered/Unregistered) | 1xAnnual | On or Before September 30 |
Proprietorships | 1xAnnual | On or Before September 30 |
Income Tax Withholding Statements
Filing of Withholding Statements
(As withholding tax agent) |
4xQuarterly | On or before 20th of the month next to end of each Quarter |
Annual Income Tax Withholding Statements
In case of salary only | 1xAnnual | On or before July 31 each year |
In case other than salary | 1xAnnual | On or before July 30 each year |
Annual Statements of Reconciliation of Withholding Taxes
Annual statements of Reconciliation of withholding Taxes | 1xAnnual | As per section 118- Same as due date of filing tax return |
B-Sales Tax Returns
Filing of Federal and Provincial Sales Tax Returns | 12xMonthly | On or before 18th of the month next to the end of each month (Date to complete annex-C is 10th and tax to be deposited on or before 15th) |
Annual Sales Tax Returns
Annual Sales Tax Returns (Companies only) | 1xAnnual | For a FY on or before September 30 of the following FY |
Filing of Annual Audited Accounts with Auditors Certificate to Provincial Revenue Authorities
Filing of Annual Audited Accounts with Auditors Certificate to Provincial Revenue Authorities
|
1xAnnual | As prescribed by concerned Authority |