Checklist
Company Tax Filing Checklist Pakistan (TY 2025-26)
Company filing is materially more involved than individual - audited financials, digital signature, Section 165 WHT statement, and the Section 4C super tax adds a progressive charge above PKR 150M taxable income. Deadline typically follows fiscal year end (31 December for calendar year, 30 September for July-June).
Audited financials
- Auditor-signed P&L for the tax yearRequired
- Auditor-signed balance sheetRequired
- Cash flow statement
- Notes to accounts + auditor's reportRequired
- Prior year comparatives
Corporate rate qualification
- Turnover confirmation (small company test)
Under PKR 250M + capital under PKR 50M + < 250 employees = 20% flat.
- Banking company designation (39% rate)
Scheduled banks + branches of foreign banks.
- Super tax computation (Section 4C)
Progressive 1-10% above PKR 150M taxable income. Separate schedule.
WHT statements
- Section 165 monthly statements filed on timeRequired
Every WHT deducted (salary, contractor, dividend, rent) must be filed monthly via IRIS.
- Section 165A annual reconciliation statementRequired
- Section 149 salary WHT certificates issued to staffRequired
- Section 153 goods / services WHT paid
SECP compliance
- Form A (annual return) filedRequired
- Beneficial ownership register updated
- Board meetings + AGM minutes
- Change of director / shareholder filings up to date
Digital submission
- NIFT digital signature certificate validRequired
Required to sign Form 115 for company submission.
- Directors' CNICs + IRIS profiles activeRequired
Other checklists