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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.

Important Update: SRO 350(I)-2024 - Key Changes to Sales Tax Registration, Sales Declaration and Input Tax Adjustment
sales tax
Important Update: SRO 350(I)-2024 - Key Changes to Sales Tax Registration, Sales Declaration and Input Tax Adjustment
SRO 350(I)/2024 issued March 7, 2024 introduces new requirements for individuals, AOPs and Single Member Companies under Pakistan's …
List of Withholding Tax Sections Deduction of Tax at Source under the Income Tax Ordinance
income tax
List of Withholding Tax Sections Deduction of Tax at Source under the Income Tax Ordinance
Withholding tax is the tax deducted by the payer at the time of payment and deposited with FBR. …
Foreign source salary of resident individuals
income tax
Foreign source salary of resident individuals
Under Section 102 of Pakistan's Income Tax Ordinance 2001, foreign salary earned by a resident of Pakistan is …
Why Do People in Pakistan Want to Become Filers?
income tax
Why Do People in Pakistan Want to Become Filers?
People become tax filers in Pakistan to save money — not pay more. Filers pay lower rates on …
Electricity Consumptions - Exemptions for Specific Domestic consumers
income tax
Electricity Consumptions - Exemptions for Specific Domestic consumers
Under Section 235 of Pakistan's Income Tax Ordinance 2001, domestic electricity consumers with a valid NTN, timely return …
Section 153 — Withholding Tax on Goods, Services and Contracts in Pakistan
income tax
Section 153 — Withholding Tax on Goods, Services and Contracts in Pakistan
Meta: Section 153 of Pakistan's Income Tax Ordinance 2001 covers three categories — Clause (a) Sale of Goods …
Late Filer to Active Filer — How to Upgrade Your ATL Status Under S.R.O. 1638(I)/2024
income tax
Late Filer to Active Filer — How to Upgrade Your ATL Status Under S.R.O. 1638(I)/2024
Under S.R.O. 1638(I)/2024 dated 18 October 2024, Pakistan's ATL is now updated daily. Late filers who file their …
Five Heads of Income in Pakistan — Complete Guide under Income Tax Ordinance 2001
income tax
Five Heads of Income in Pakistan — Complete Guide under Income Tax Ordinance 2001
Under Pakistan's Income Tax Ordinance 2001, all income is classified into 5 heads — Salary (Section 12), Property …
Why Does Electricity Tax Appear in Both Tabs in IRIS? — Section 235(4) Explained
income tax
Why Does Electricity Tax Appear in Both Tabs in IRIS? — Section 235(4) Explained
Under Section 235(4) of Pakistan's Income Tax Ordinance 2001, electricity bill tax for individuals/AOPs with annual bills up …
If profit on debt exceeds Rs. 5 million, where should it be recorded?
income tax
If profit on debt exceeds Rs. 5 million, where should it be recorded?
Section 7B(3) of Pakistan's Income Tax Ordinance 2001 excludes profit on debt exceeding Rs. 5 million from the …