Checklist
Small Business Tax Filing Checklist Pakistan (TY 2025-26)
Business filing depends on closed books - P&L and balance sheet reconciled against bank statements. Section 100D minimum tax (1.25% of turnover) applies regardless of profit, so even loss-making businesses owe something.
Books & accounting
- P&L for the full tax year (July-June)Required
- Balance sheet at 30 JuneRequired
- Bank statements for every business accountRequired
- Cash book (if you accept cash)
- Fixed asset register with depreciation schedule
Income + WHT
- Sales invoice register (all invoices raised)Required
- Section 153 WHT certificates from corporate clientsRequired
Every prescribed-person client deducts 10% on services / 4-7.5% on goods.
- Section 155 rent WHT certificate (if landlord)
- Dividend + capital gains + interest income statements
Expenses (with evidence)
- Salary paid + Section 149 WHT deducted for staff
- Rent + utilities + telephone + internet
- Marketing + professional fees + subscriptions
- Repairs + maintenance + depreciation
- Bank + finance charges
- Purchase invoices for cost of sales
- Vehicle running + fuel + insurance
Compliance registrations
- SECP incorporation certificate (company)
AOPs / sole proprietors don't have SECP registration.
- Provincial sales tax registration (PRA / SRB / KPRA / BRA)
Required if services are taxable in your province.
- Federal sales tax registration (FBR STRN)
Required if you sell taxable goods.
Entity information
- Company / AOP NTN (7-digit)Required
- Partner CNIC + profit sharing % (AOPs)Required
- Director CNIC + shareholding % (companies)Required
- Digital signature certificate (NIFT for companies)
Required for company Form 115 submission.
Other checklists