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Free Pakistan tax education articles by Umair Mubeen — income tax, sales tax, FBR compliance, and withholding tax guides. Updated per Finance Act 2026-27.
sales tax
Who Is Required to Register Under the Sales Tax Act 1990 Pakistan — Section 14 Complete Guide
Section 14 of Pakistan's Sales Tax Act 1990 requires manufacturers, importers, exporters, wholesalers, dealers, distributors and Tier-1 Retailers …
income tax
Section 151 Profit on Debt and Joint Bank Accounts — Rule 81B(5) & 81B(6) Income Tax Rules 2002 Pakistan
Under Section 151 ITO 2001, filers pay 20% and non-filers pay 40% tax on bank profit. For joint …
income tax
Section 236Y — Advance Tax on International Card Payments Pakistan
Under Section 236Y ITO 2001, banks deduct advance tax on international payments made through Pakistani credit, debit and …
income tax
Refund Application Process Under Section 170 — Income Tax Ordinance 2001 Pakistan
Section 170 of Pakistan's Income Tax Ordinance 2001 allows taxpayers to claim refunds of excess income tax. Learn …
income tax
Is a Business Individual Required to File Income Tax Return in Pakistan? — Section 114(1A)
Section 114(1A) of Pakistan's Income Tax Ordinance 2001 requires business individuals — shopkeepers, freelancers, consultants, doctors, traders — …
income tax
Tax on Gifts and Loans from Relatives in Pakistan — Section 39(3) Income Tax Ordinance 2001
Under Section 39(3) of Pakistan's Income Tax Ordinance 2001, gifts, loans and advances from specified relatives (parents, spouse, …
income tax
When Advance Tax on Sale or Transfer of Immovable Property Becomes Minimum Tax
Under Section 236C(2) of Pakistan's Income Tax Ordinance 2001, if you buy and sell immovable property within the …
income tax
Advance tax on sale to cigarettes products
: Under Clause 24(A) Part II Second Schedule of Pakistan's Income Tax Ordinance 2001, cigarette manufacturers must collect …
income tax
Advance Tax on Sale to Pharmaceutical Products
Under Clause 24(A) Part II Second Schedule ITO 2001, pharmaceutical manufacturers must collect advance tax of 1% (filer) …
income tax
Section 7E Tax on Deemed Income — Nine Properties Exempt from Section 7E Pakistan
Section 7E of Pakistan's Income Tax Ordinance 2001 taxes deemed income from immovable property. Nine categories are completely …
income tax
What Is Salary for Tax Purposes in Pakistan? — Section 12 Income Tax Ordinance 2001 Complete Guide
Under Section 12 of Pakistan's Income Tax Ordinance 2001, salary includes basic pay, all allowances, perquisites, bonuses, overtime, …
income tax
Section 236CB — Advance Tax on Functions and Gatherings at Commercial Venues Pakistan
Under Section 236CB of Pakistan's Income Tax Ordinance 2001, venue owners collect 10% advance tax (filer) or 20% …