Pakistan Taxation & Corporate Law Practice
Authoritative compliance under Income Tax Ordinance 2001, Sales Tax Act 1990, Provincial Authorities (SRB, PRA, BRA, KPRA) and SECP.
FBR, SRB, PRA, BRA, KPRA & SECP Services
Complete federal, provincial, and corporate statutory compliance executed by senior advocates and certified corporate accountants. Filter by authority below to view full document requirements and filing timelines.
NTN Registration (All Categories)
National Tax Number setup for Salaried Individuals, Sole Proprietorships, AOP Partnerships, and Corporate Companies on FBR IRIS.
- CNIC Copies of applicant / partners / directors
- Paid Electricity Bill of premises (within 3 months)
- Registered Rent Agreement / Ownership Deed
- Active biometric mobile SIM registered in applicant's CNIC
STRN (Sales Tax Registration)
Mandatory Sales Tax registration for Manufacturers, Importers, Exporters, Wholesalers, Distributors, and Tier-1 Retailers.
- Active NTN Profile & Bank Account Maintenance Certificate
- Business Premises Electricity & Gas Consumer Numbers
- GPS Geo-tagged photos of premises, machinery & office
- Biometric verification at NADRA e-Sahulat
FBR POS Digital Invoicing (S.R.O. 350)
Direct API connector linking ERPNext / POS with FBR central servers for real-time QR code fiscal invoice validation.
- Active STRN & Registered Branch Office Address
- FBR Sandbox API Credentials & POS Registration ID
- ERPNext / POS Database Access & Branch IP Address
- Test Transaction payload verification
Annual Corporate & Business Income Tax
Statutory filing of corporate, partnership, and individual business returns with audited accounts and wealth statements.
- Annual Audited / Unaudited Financial Statements & Ledgers
- Bank Statements (July 1 to June 30) for all accounts
- Advance Tax & Withholding Tax CPR Challans
- Depreciation schedules & personal wealth statements
Monthly Sales Tax (Annex-A, C & F)
Timely monthly reporting of output sales, supplier purchase verification (Annex-A), and input tax adjustments on FBR portal.
- Sales Invoicing data with buyer NTN/CNIC and values
- Verified Purchase Invoices with supplier STRN
- Banking clearance proof / cross-cheque details
ATL Surcharge (Active Status Restoration)
Instant removal from Non-Filer / Inactive status on Active Taxpayer List (ATL) under Section 182A to avoid double withholding.
- Filed Late Return acknowledgment slip
- Active NTN / CNIC Number
- Section 182A Surcharge CPR Challan payment
FBR Audit Defense (Section 177 / 214C)
Legal defense against audit selections, computer balloting under Section 214C, and representation before Commissioner Appeals & ATIR.
- Copy of FBR Audit Notice / Show-Cause Letter
- Past 3 Years Income Tax & Sales Tax Return records
- General Ledgers, Bank Reconciliations, and bills
Section 161/205 WHT Notice Reply
Defense against withholding tax monitoring show-causes, payroll deductions, vendor withholding scrutiny, and penalty quashings.
- FBR Notice under Section 161/205
- Monthly Withholding Statements filed (Section 165)
- Vendor Invoices & CPR Tax Deposit Challans
Section 7E Capital Value Tax Exemption
Issuance of statutory Section 7E deemed income tax clearance certificates from Commissioner for real estate property transfers.
- Property Allotment / Transfer Letter and Title Deed
- Filed Wealth Statement showing declared asset value
- Certified copy of CPR or High Court Stay Order
Section 4C Super Tax Appeals & Loss Offset
Legal appeals and return rectifications claiming historical depreciation offsets and defending against high-earning tiered Super Tax.
- Company Audited Financial Statements & Tax Computation
- Prior year brought-forward business loss ledgers
- Supreme Court landmark judgment reference dossier
Sales Tax Refund (FASTER & Annex-H)
Automated electronic processing of sales tax refunds for zero-rated exporters and local manufacturers under FASTER system.
- Electronic Goods Declaration (GDs) & Shipping Bills
- Verified Annex-H consumption statements
- Bank Credit Advices (BCAs) and export proceeds proof
WHT Exemption (Section 153 / 159)
Statutory exemption / reduced rate withholding certificates for corporate supply, service contracts, and advance tax relief.
- Last 3 years filed returns & tax payment challans
- Advance Tax calculation under Section 147
- Major client corporate contracts & tender orders
WeBOC & Customs Clearing Profile
Registration as an authorized Importer / Exporter with Pakistan Customs on the Web-Based One Customs (WeBOC) digital system.
- Active NTN & STRN Certificates
- Chamber of Commerce & Industry Membership Certificate
- Bank Maintenance Certificate & Cheque copy
- Biometric verification at Customs House Karachi
PSW (Pakistan Single Window) Setup
Mandatory digital trade integration on PSW portal linking commercial banks, shipping agents, and cross-border regulatory authorities.
- Active WeBOC User ID & Biometric Verification
- Financial Security Information & IBAN Verification
- Commercial Invoice & Packing List integration
SRB (SNTN) Registration
Mandatory registration under Sindh Sales Tax on Services Act 2011 for software houses, hotels, consultants, and contractors in Sindh.
- Federal NTN Profile of business & partners
- Karachi / Sindh Registered Office Rent Agreement
- Premises Electricity Bill (within 3 months)
- Sindh Bank Account Maintenance Certificate
Monthly SST-03 Return Filing
Monthly computation, e-challan generation (PSID), and timely return submission on Sindh Revenue Board portal before penal surcharge.
- Service Invoices Issued during the tax period
- Input Tax Invoices & Vendor CPRs
- Withholding SST Deduction details
SRB e-Invoicing & POS Integration
Direct integration of ERPNext and Point-of-Sale systems with SRB Electronic Invoicing System for tier-1 hospitality and IT services.
- Active SRB User ID & Token
- Service Point Terminal Credentials & Public Key
- Real-time Fiscalized Invoice Template Approval
SRB Audit & Show-Cause Defense
Legal representation against Section 23/47 audit discrepancies, tax withholding demands, and defense before SRB Appellate Tribunal.
- Copy of SRB Notice / Assessment Order
- Historical Service Contracts & Agreements
- Bank Statements & Tax Deduction CPRs
SRB Withholding Tax Compliance
Mandatory withholding tax deductions on corporate payments to service vendors and issuance of computerized SRB SST certificates.
- Vendor Invoices with Service Tariff Codes
- Withholding Tax Schedule classification
- Monthly Withholding Statement (Annex-B)
Sindh Infrastructure Cess (SEAC)
Clearance, bank guarantee reconciliation, and payment of Sindh Infrastructure Development Cess on goods entering via Karachi ports.
- Customs Goods Declaration (GD) Copy
- Weight Slip & Distance Valuation Matrix
- Sindh Excise SEAC Challan payment
Hotels & Restaurants SST Desk
Complete compliance for restaurants, banquet halls, and hospitality businesses in Karachi and Hyderabad with tariff rebates.
- Monthly billing & Point of Sale records
- Digital payment terminal reconciliations
- Food authority & municipal licensing
Freight Forwarding & Logistics SST
Sindh sales tax compliance for shipping lines, container terminals, customs clearing agents, and cargo transport operators.
- Bill of Lading & Freight invoices
- Port authority & terminal service contracts
- Out-of-pocket reimbursable expense ledgers
PRA (PNTN) Registration
Punjab Sales Tax on Services (PSTS) registration under Punjab Revenue Authority Act 2012 for Lahore, Faisalabad & Punjab entities.
- Federal NTN Profile & Directors' CNIC copies
- Punjab Business Premises Proof / Rent Agreement
- Bank Account Maintenance Certificate in Punjab
Monthly PST-01 Return Filing
Electronic filing of Punjab sales tax on services with full input tax adjustments against FBR and provincial purchases.
- Monthly Services Invoicing Ledger
- Client Withholding Tax Certificates
- Valid Input Purchase Bills
PRA IMS (Invoice Monitoring System)
Complete integration with PRA Restaurant & Services IMS. Automatic fiscal code printing on receipts for Tier-1 Punjab businesses.
- PRA e-Services Login & IMS Device ID
- POS System Hardware & Software Access
- Test Invoice QR Code Certification
Punjab Withholding Sales Tax Rules
Management of withholding rules for corporate buyers paying service providers across Punjab with CPR deduction certificates.
- Vendor Billing & Tariff Classification
- Punjab Sales Tax Withholding schedule
- Monthly Withholding Return reconciliation
PRA Audit & Notice Scrutiny Representation
Legal defense before PRA assessing officers, Commissioner Appeals, and Punjab Appellate Tribunal for tax assessments.
- Show-Cause Notice / Audit selection letter
- Reconciled Service Invoices and Bank Ledgers
- Punjab PST-01 past filing acknowledgments
Punjab Infrastructure Development Cess
Assessment, deposit, and reconciliation of Punjab infrastructure cess on commercial freight transported within Punjab borders.
- Consignment Bilty / Delivery Challan
- Goods Valuation & Weight Certificates
- National Bank of Pakistan (NBP) payment challans
Concessionary 5% Sales Tax Advisory
Enabling restaurants and service enterprises to avail Punjab's 5% concessionary tax rate (saving 11%) via PRA IMS compliance.
- Active PNTN & Branch locations in Punjab
- Proof of Digital POS terminal integration
- Payment gateway integration certificates
BRA (BSTS) Registration
Balochistan Sales Tax on Services registration for mining companies, CPEC logistics, construction contractors & port operators.
- Federal NTN Profile & Partnership / MOA
- Balochistan Project / Office Agreement in Quetta or Hub
- Project Contract Award Copy / CPEC Tender documents
BRA Monthly Filing & Tax Clearance
Monthly return processing, withholding tax deposition, and issuance of BRA Tax Clearance Certificates for project billing.
- Monthly Contractor Invoices & Proof of Service
- BRA Challans Paid through National Bank (NBP)
- Client Withholding Statements
Mining & Mineral Royalty Clearance
Balochistan sales tax and royalty clearances for coal, copper, marble, and chromite extraction operations across the province.
- Mines & Minerals Department Lease / License copy
- Dispatch vouchers and royalty challans
- BRA BSTS payment receipts
CPEC Contractor Tender Clearance
Expedited processing of BRA No-Objection Certificates (NOC) and tax deduction clearances for mega government infrastructure tenders.
- Government / NHA Tender contract letter
- Interim Payment Certificates (IPC)
- Bank statements demonstrating contract value
Gwadar Free Zone & Hub Area Advisory
Navigating zero-rated provincial exemptions, industrial tax holidays, and customs zone regulations in Gwadar and Hub Industrial Estates.
- Gwadar Port Authority / Free Zone Allotment
- Hub Industrial Trading Estate (HITE) plot registration
- Concessionary agreement clauses
BRA Withholding Audits & Defense
Legal representation before BRA adjudication officers in Quetta for notices regarding service tax short-deduction or non-filing.
- Copy of BRA Demand / Show-cause notice
- Sub-contractor payment vouchers & NBP challans
- Material vs Labor contract separation proof
KPRA (KPT) Registration
Registration under Khyber Pakhtunkhwa Finance Act for hospitality, telecom, engineering, and consulting services in KP.
- Federal NTN Profile & Directors' CNIC
- Peshawar / Abbottabad / KP Office Lease Proof
- Bank Account Certificate
KPRA Monthly Filing & RIMS POS
Monthly sales tax on services filing, Restaurant Invoice Monitoring System (RIMS) integration, and input credit reconciliations.
- Monthly Service Billing Ledgers
- KPRA RIMS API Key (if Tier-1 restaurant/service)
- Deduction Challans (K-CPR)
KP Tourism & Hospitality Tax Desk
Sales tax compliance for hotels, resorts, tourist transport, and catering units across Swat, Naran, and Peshawar.
- Hotel room occupancy & tariff registers
- Concessionary tourism sales tax schedule
- Tourism department registration license
Telecom & Infrastructure KPRA Desk
Handling specialized sales tax on services for fiber optic networks, cellular tower rentals, and broadband services in KP.
- PTA Telecom License & Service Area boundary
- Provincial bandwidth billing logs
- Inter-provincial revenue allocation matrix
KPRA Withholding Tax Deductions
Filing of withholding tax returns for government institutions, universities, and corporate withholding agents paying KP vendors.
- Vendor Payment Cheques & Invoices
- KPRA K-CPR Payment Challans
- Monthly Withholding Statement reconciliation
KPRA Show-Cause & Audit Defense
Legal defense against ex-parte assessments, tax recovery notices, and appeals before the Collector Appeals KPRA in Peshawar.
- Notice issued under KP Finance Act
- Previous return acknowledgments & ledgers
- Contract execution proof and bank statement
Pvt Ltd Incorporation (eZfile)
Complete digital registration of Private Limited Company on SECP eZfile portal with digital certificate and automated FBR NTN.
- 2 Proposed Company Names (in order of priority)
- CNIC / Passport copies of minimum 2 Directors
- Capital Structure & Shareholding ratio
- Registered Office Address in Pakistan
Single Member Company (SMC-Pvt)
Incorporation for solo entrepreneurs with 100% equity ownership, limited liability protection, and separate corporate legal entity.
- Sole Director CNIC & Nominee Director CNIC
- Proposed SMC Business Names
- Registered Office Address & Utility Proof
Public Limited Company (Unlisted)
Formation of Public Limited companies under Companies Act 2017 for large manufacturing conglomerates, refineries & mills.
- Minimum 3 Directors & 7 Subscribers
- Comprehensive MOA & AOA with statutory clauses
- Chief Executive & Company Secretary appointment
LLP (Limited Liability Partnership)
Formation of LLP under Limited Liability Partnership Act 2018 for legal firms, medical clinics, chartered accountants, and consultancies.
- Partners' CNICs & Designated Partner appointment
- Signed Partnership Deed / LLP Agreement
- Registered Office Address in Pakistan
Legal MOA & AOA Drafting
Professional drafting of Memorandum of Association (MOA) and Articles of Association (AOA) tailored for your specific industry.
- Principal Line of Business & Sector
- Authorized & Paid-Up Capital details
- Special voting, dividend & quorum clauses
Annual Statutory Filing (Form 29 / Form A)
Annual mandatory compliance under Companies Act 2017: Form 29 (Officers/Directors) and Form A (Annual Return of company members).
- Company Incorporation Certificate & CUIN
- Annual Audited Financial Statements
- Annual General Meeting (AGM) minutes
Form 45 UBO (Beneficial Ownership)
Mandatory electronic declaration of natural person beneficial owners holding 10% or more voting rights to avoid heavy SECP penalties.
- Beneficial Owners' CNIC / Passport copies
- Ultimate percentage of control & voting rights
- Signed Declaration of Beneficial Ownership
Share Capital Increase (Form 7)
Formal filing of Form 7 for increasing authorized or paid-up share capital, issuing bonus shares, and right shares allotments.
- Board of Directors & Special Resolution copy
- Altered Memorandum of Association (Capital Clause)
- Treasury Challan of SECP capital increase fee
Change of Name & Office (Form 21 / 26)
Corporate secretarial changes: renaming company, relocating registered office between cities, adding or resigning directors.
- Special Resolution passed by 3/4th majority
- New proposed company name availability approval
- New office utility bill & tenancy agreement
Foreign Company Branch / Liaison Office
Permission and registration from Board of Investment (BOI) and SECP for international multinational firms opening offices in Pakistan.
- Foreign Certificate of Incorporation & Articles
- Board resolution certified by Pakistan Embassy abroad
- Power of Attorney in favor of TechInTax Principal Advocate
Trademark & IP (IPO Pakistan) Filing
Securing and protecting your corporate brand name, logos, and product trademarks across all 45 classes at Intellectual Property Organization.
- High-resolution logo / brand artwork
- TM-1 Application form with classification specification
- Priority trademark search report
MISA Foreign Investment License (100% Foreign Ownership)
Establishing 100% foreign-owned LLCs and branch offices under the Ministry of Investment of Saudi Arabia (MISA) for IT, Trading, Industrial & Services.
- 1-Year Audited Financial Statements of parent company
- Commercial Registration (CR) / Certificate of Incorporation
- Board Resolution approving Saudi entity formation
- Power of Attorney attested by Saudi Embassy & MOFA
Commercial Registration (CR - Sijil Tijari)
Drafting Articles of Association (AoA), Ministry of Commerce CR registration, Chamber of Commerce attestation, and Qiwa / Muqeem corporate portal activation.
- Approved MISA License copy
- Proposed trade names (Arabic & English)
- Saudi General Manager Iqama / Passport & Saudi National Address (Wasel)
- Share capital deposit proof (if applicable)
ZATCA Zakat & Corporate Income Tax (CIT)
Statutory compliance for 2.5% Zakat on Saudi/GCC shareholding and 20% Corporate Income Tax on foreign ownership share, filed via ERAD within 120 days.
- Audited financial statements by licensed SOCPA auditor
- Trial balance, general ledgers, and fixed assets schedule
- Withholding tax (WHT) reconciliation statements
ZATCA FATOORAH Phase-2 e-Invoicing (API)
Complete ERPNext and custom POS integration with ZATCA Phase-2 clearance & reporting APIs, cryptographic CSID stamps, and XML UBL 2.1 formatting.
- Active ZATCA portal login & Tax Identification Number (TIN)
- One-Time Password (OTP) generated from Fatoorah portal
- ERP/POS database access for cryptographic stamp deployment
Saudi VAT 15% & Cross-Border WHT Advisory
Quarterly and monthly 15% Value Added Tax return submissions, input VAT optimization, and withholding tax filings (5% to 20%) with DTAA treaty benefits.
- Sales register with Phase-2 compliant electronic invoices
- Purchase ledgers and customs declaration clearance bills (SADAD)
- Cross-border contract payments reconciliation
Qiwa, Muqeem, GOSI & Saudization (Nitaqat)
End-to-end Saudi corporate labor compliance: General Authority for Social Insurance (GOSI), Qiwa digital employee contracts, and Nitaqat green tier maintenance.
- Commercial Registration (CR) & 700 Unified Number
- Employee Iqama / Passport details and salary breakdown
- Ministry of Human Resources (MHRSD) establishment file
UAE Corporate Tax (9%) & EmaraTax Registration
Federal Decree-Law No. 47 of 2022: Corporate Tax Registration, TRN issuance, Small Business Relief (SBR) up to AED 3M, and Qualifying Free Zone (0%) advisory.
- Valid UAE Trade License (Mainland or Free Zone)
- Memorandum of Association (MOA) / AOA
- Emirates ID and Passport of General Manager / Directors
- Authorized Signatory Proof / Power of Attorney
Dubai Mainland Company Formation (100% Ownership)
Incorporate a 100% foreign-owned commercial, industrial, or professional company with Dubai Department of Economy and Tourism (DET), with investor visas.
- Passport copies & entry stamp / visit visa copies of shareholders
- 3 Proposed trade names for reservation
- Ejari (Commercial Office / Virtual Desk lease agreement)
UAE Free Zone Setup (IFZA, DMCC, Meydan, RAKEZ)
Zero customs duty, 100% capital repatriation, 0% corporate tax on qualifying activities, and cost-effective multi-visa business packages.
- Color passport copy & high-resolution passport photo
- UAE residence visa & Emirates ID (if applicable)
- Business activity selection from approved Free Zone registry
UAE VAT 5% Registration & Quarterly Returns
Federal Decree-Law No. 8 of 2017: FTA VAT registration (Threshold AED 375,000), quarterly VAT 201 return filing, input tax recovery, and tax audit representation.
- Trade License, Certificate of Incorporation & MOA
- 12-Month audited sales/purchase ledgers or bank statements
- Customs registration code (for import/export firms)
UAE Corporate Bank Account Setup (Wio, Mashreq, ENBD)
Guaranteed documentation packaging, corporate profile drafting, physical and digital bank account opening, and international trade finance facilities.
- Trade License, Share Certificate & Lease Agreement
- 6-Month personal/company bank statements of shareholders
- Supplier and client invoices / contracts demonstrating business activity
UAE UBO (Cabinet Resolution 109) & ESR Filing
Mandatory register of Ultimate Beneficial Owners (UBO), Economic Substance Regulations (ESR) notifications, and annual compliance reporting to prevent heavy administrative fines.
- Register of Partners / Shareholders holding 25%+ voting rights
- Register of Nominee Directors
- Annual audited financial statements for ESR test verification