4 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Use this skill whenever asked about Pakistan personal income tax for resident individuals, self-employed professionals, freelancers, sole proprietors, and Associations of Persons (AOP) filing an annual return with the Federal Board of Revenue (FBR). Trigger on phrases like "Pakistan income tax", "ITO 2001", "Income Tax Ordinance 2001", "FBR IRIS", "filer ATL Pakistan", "non-filer surcharge", "salary brackets Pakistan", "non-salary brackets Pakistan", "Finance Act 2025", "self-employed Pakistan tax", "AOP Pakistan", "freelance tax Pakistan", "PSEB IT export exemption", "Section 65 Pakistan", "10% surcharge Pakistan", or "annual return Pakistan". Covers the Income Tax Ordinance 2001 as amended by Finance Act 2024 and Finance Act 2025, salary vs non-salary progressive brackets, the Active Taxpayers List (ATL) filer-vs-non-filer differential withholding, AOP separate-entity taxation, Section 65 / PSEB IT export final-tax exemption, the 10% surcharge on income above Rs 10 million, foreign income credits, and IRIS portal mechanics. Out of scope — company (corporate) returns, Tax Year July-June for super tax above thresholds, capital gains on listed securities (NCCPL), property gain regimes, NTN registration mechanics, and provincial sales tax on services. ALWAYS read this skill before touching any Pakistan personal income tax work.
ALWAYS read this skill before touching any Pakistan corporate income tax (CIT) work. Use this skill whenever asked about Pakistan corporate tax for a resident Pakistani company. Trigger on phrases like "Pakistan CIT", "Pakistan company tax", "Pvt Ltd Pakistan", "super tax Pakistan", "small company Pakistan tax", "PSEB IT export", "Finance Act 2025 corporate", "Section 4C super tax", "Section 113 minimum tax", "Section 113C ACT", "Section 147 advance tax", "IRIS return Pakistan", "group taxation Pakistan", "Section 59AA", "Section 59B". Covers the 29% standard CIT rate under the Income Tax Ordinance 2001 (ITO 2001) as amended by Finance Act 2024 and Finance Act 2025, the 39% banking-company rate, the 20% small-company rate (turnover ≤ Rs 250M plus the other Section 2(59A) conditions), Section 4C super tax progressive bands (1%–10%) on income above Rs 150M, Section 113 minimum tax on turnover at 1.25%, Section 113C Alternative Corporate Tax (higher of normal tax or 17% of accounting income), the PSEB-registered IT/ITeS exports concessional regime (1% final tax — flag any FA 2025 changes as TBC), Section 59AA group relief and Section 59B group taxation, Section 147 quarterly advance tax computation and payment, and annual return filing via IRIS by 31 December. Out of scope: AOPs and individuals (separate regime), permanent establishments / branches of non-residents, oil and gas exploration and production, insurance company life/non-life special regimes, modarabas, NPOs and trusts, the special economic zone (SEZ) regimes, mutual funds, REITs, and any sales tax / FED matter (see pakistan-sales-tax).
Use this skill whenever asked to assemble, finalize, or package a Pakistani annual tax return. Trigger on phrases like "Pakistan tax return assembly", "FBR IRIS final filing", "year-end Pakistan", "ATL filing", "Section 114 return", "assemble Pakistan return", "finalize PK return", "Pakistan working paper", or "IRIS filing package". This is the capstone orchestrator that pulls together outputs from pk-income-tax, pk-corporate-tax, pk-withholding-tax, pk-sales-tax-federal, pk-sales-tax-services, pk-payroll-eobi, pk-cgt, and pk-formation into a single unified working paper plus payment and filing instructions. It does not recompute anything itself — it reconciles upstream outputs, builds the line-by-line IRIS working paper, generates PSID payment instructions for FBR e-payment via designated banks, and produces a reviewer brief and taxpayer action list. ALWAYS read this skill last when finalizing a Pakistani tax return.
ALWAYS USE THIS SKILL when a user asks for help preparing a Pakistani tax return AND mentions freelancing, self-employment, software developer, contractor, sole proprietor, AOP, Pvt Ltd, or PSEB IT export. Trigger on phrases like "Pakistan tax return", "FBR IRIS return", "Pakistan freelance tax", "PSEB IT export", "filer non-filer Pakistan", "Karachi/Lahore/Islamabad freelancer tax", "AOP Pakistan tax", "PRA sales tax services", "SRB Sindh tax", "PRA Punjab tax", "KPRA tax", "BRA Balochistan tax", "NTN registration", "ATL Active Taxpayers List", or any similar phrasing where the user is a Pakistan-resident self-employed individual, sole proprietor, AOP partner, or Pvt Ltd founder. This is the REQUIRED entry point for the Pakistan freelance / SME workflow — every downstream skill in the stack (pk-income-tax, pk-corporate-tax, pk-withholding-tax, pk-sales-tax-federal, pk-sales-tax-services, pk-payroll-eobi, pk-formation, pk-cgt, pk-return-assembly) depends on this skill running first. Uses ask_user_input_v0-style structured questions. Pakistani residents only (full-year residents under ITO 2001 s.82 — ≥183 days, or other resident tests). ALWAYS read this skill first when starting a Pakistani freelance / SME tax workflow.