The last date for tax return in Pakistan for persons having a normal tax year for Tax Year 2022 is the 30th of September 2022.
Last Date of Income Tax Return
In accordance with the provisions of the Income Tax Ordinance 2001, the last date of filing income tax return in Pakistan for persons having a normal tax year (from 1st of July to 30th of June) is 30th of September. The Federal Board of Revenue may extend the date of filing of return as is done many times in past years by issuance of formal notification.
Types of Persons to File Income Tax Returns
The following categories of persons are required to submit income tax returns under Income Tax Ordinance 2001 in Pakistan for Tax Year 2022:
1. Company registered under the Companies Ordinance 1984 or Companies Act 2017.
2. Every person having taxable income exceeding the prescribed limit for filing a tax return.
3. A non-profit organization as is defined in section 2 clause 36 of ITO 2001.
4. A welfare institution that is approved under clause 58 of Part I of the 2nd schedule to the Ordinance.
5. Any person who has been charged to tax in any of the past 2 years.
6. Any person who claims loss during the tax year.
7. Any person who owns an immovable property of land having 500 square yards in a rating area, owns a flat in municipal or cantonment limits, or in Islamabad Capital Territory.
8. Any person who owns a flat with a covered area of 2000 square feet or more in rating area.
9. A person who owns a motor vehicle above 1000 CC engine capacity.
10. A person having National Tax Number.
11. A person having a commercial or industrial electricity connection and the annual bill amount exceeds rupees five hundred thousand (Rs.500,000/-).
12. A person who is resident and is registered with any of the following bodies:-
I) Any Chamber of Commerce and Industry
ii) Any trade or business association
iii) Any market committee
iv) Any professional body including Pakistan Engineering Council, Pakistan Dental Council, Bar Council, Institute of Chartered Accountants of Pakistan, or Institute of Cost and Management Accountants of Pakistan.
13. A resident person who is required to furnish foreign income and assets statements as is required under section 116A.
14. A person having business income exceeding rupees three hundred thousand (Rs.300,000/-) but not exceeding rupees four hundred thousand (Rs.400,000/-) in a tax year.