CHANGE IN PASSWORD IF PERSONS/ USER NAME IN FBR IRIS PORTAL IS FORGOTTEN

Here is the procedures to be followed if a person forget his name

01. Go to IRIS FBR SITE

02. Write your registration number ( 13 digit ID Card number without any dash/ space.)

03.Write your email address in email column

04.Write the relevant service provider company (ie. Telenor, Ufone, Zong, Jazz ,Warid in Current Service Provider Column.

05. Write your cell number

06.Enter Captcha shown on the left side.

07 Click on the Submit button

After completion of above procedurs you will receive new password  use it and carry on your routine work.

In case you donot receive the password due to any reasons you may also 

Local RTO for password.

Hope to find the above information beneficial for you .

  REGISTRATION PROCEDURE FOR INDIVIDUAL , AOP AND COMPANY IN FBR FOR
 INCOME TAX ( GUIDELINES)

1. On-line registration is available only for: a. Individual and not for Association of Person or Company; b. Income Tax and not for Sales Tax; 2. Before starting registration, the Taxpayer must have: a. read User Guide; b. a computer, scanner and internet connection; c. a cell phone with SIM registered against his own CNIC; d. a personal email address belonging to him; e. scanned pdf files of: i. certificate of maintenance of personal bank account in his own name; ii. evidence of tenancy / ownership of business premises, if having a business; iii. paid utility bill of business premises not older than 3 months, if having a business. Registration at Facilitation Counters of Tax Houses 1. Registration at Facilitation Counters of Tax Houses is available for all: a. Individual, Association of Person and Company; b. Income Tax and Sales Tax; 2. For Registration of an Individual, the Individual must: a. personally go to any Facilitation Counter of any Tax House: b. take the following with him: i. Original ID.Card ii. Cell phone with SIM registered against his own ID.Card iii. Personal Email address belonging to him; iv. Bank Account maintenance certificate. v. Original evidence of tenancy / ownership of business premises, if having a business; vi. Original paid utility bill of business premises not older than 3 months, if having a business. 3. For Registration of an AOP, anyone of the Members / Partners must: a. personally go to any Facilitation Counter of any Tax House: b. take the following with him: i. Original partnership deed ii. Certificate of registration Form 32. iii. ID Card of all Members / Partners; iv. Original letter on letterhead of the AOP signed by all Members / Partners, authorizing anyone of the Members / Partners for Income / Sales Tax Registration; v. Cell phone with SIM registered against his own CNIC but not already registered with the FBR; vi. Email address belonging to the AOP; vii. Original certificate of maintenance of bank account in AOP’s name; viii. Original evidence of tenancy / ownership of business premises, if having a business; ix. Original paid utility bill of business premises not later than three  months, if having a business. 4. For Registration of a Company, the Principal Officer should : a. personally go to any Facilitation Counter of any Tax House: b. take the following with him: i. Incorporation Certificate of the Company; ii. ID Card  of all Directors; iii. Original letter on letterhead of the company signed by all Directors, verifying the Principal Officer and authorizing him for Income Tax / Sales Tax Registration; iv. Cell phone with SIM registered against his own CNIC but not already registered with the FBR; v. Email address belonging to the Company; vi. Original certificate of maintenance of bank account in Company’s name; vii. Original evidence of tenancy / ownership of business premises, if having a business; viii. Original paid utility bill business premises not later than three months, if having a business.

                  Section 122 of Income Tax Ordinance 2001 ( PAKISTAN INCOME TAX LAW)

Amendment of Assessment

The Commissioner may amend an assessment order treated as issued U/S 120 ( Return submitted deemed to be assessed) U/S 121 (Best judgement assessment) by making such alteration or addition as consider necessary.
The Commissioner cannot issue order after expiry of five years from the end of financial year
in which the Commissioner has issued or treated to have issued assessment order.
When a taxpayer furnishes a revised return U/S 114 ( 6 A)
The taxpayers revised return shall be taken to be amendment assessment on the day on which the revised return was furnished.
The Commissioner can amend assessment as many times as may be necessary. This mean that Commissioner can issue notice U/S 122 for a year more than one time.
The Commissioner shall issue assessment order if he consider that
- any income   chargeable to tax  has been escaped
- total income has been under stated
- excessive refund has been claimed
 The Commissioner shall issue an amended assessment order to the taxpayer stating
01. The amended taxable income of the taxpayers
02- the amended tax amount due
03- the amount of tax paid ,if any
04- the time, manner and place of appealing the amended assessment

122 A Revision by Commissioner

The Commissioner shall not revise any order if 

01. an appeal against the order lies to the Commissioner or to the Appellate Tribunal ,the time within which such appeal may be filed and time is not barred.
02 the order is pending in appeal before the Commissioner appeal or appeal has been made to appellate tribunal.

122 B Revision by Chief Commissioner

The Commissioner either on his own will or on application filed by taxpayer for revision call for record of any proceedings relating to issuance of an exemption or lower rate certificate for deduction / collection of tax.
The Chief Commissioner make such order after inquiry and providing an opportunity of being heard to taxpayers which deem fit in the circumstances of the case.

 Section 121 of Income Tax Ordinance  ( ITO ) Best Judgement Assessment

ITO provide power to make best judgement based on availabe information or material to estimate taxable income and value of tax thereon in the following situation

01.IF a person fails to file return U/S 114 of ITO 2001,
02.Fails to furnish return required U/S  143 and 144 ( Non resident Ship owner or charterer and Non resident aircraft owner or charterer respectively)
03. and furnish a statement required U/S 116 (Wealth Statemen)

After making assessment Commissioner shall issue assessment order stating

Taxable Income of the person,
Amount of tax due
Tax already paid , if any and
time, place and manner of making appeal against assessment

   An assessment order under this section shall only be issued within five years after the end of the tax year or the income year to which it relates.

                 Pakistan Source Income


One of the Pakistan Source Income include Salary Income.

Tax treatment is calculated as per Section of 149 of Income Tax Ordinance. However there are a number of exemptions  (ie Medical Allowance @ 10 % of Basic Pay.which should be deducted from calculating Withholding tax on salary.

Tax Credits

There are a number of tax credits available to salaried person U/S 61,62,63 and 64.

Tax is chargeable to salary income when it is paid.

As pert Circular 18/2004 issued by Board state that employer should make adjustment ( excess / deficiencies ) arising out of any previous deduction or failure to make deduction .


Salaried income is exempt up to Rs. 400,000.

            Government Sources of Income and Expense in Pakistan



01   Tax

02  Non Tax

Government earn major source of its income from Tax and minor source from other than Tax.
Federal Government has apportioned certain business activities against which all province directly collect tax like in Punjab a Provincial tax collection institute Punjab Revenue Authority (PRA) who collect tax on services as per Punjab Sales Tax Act 2012.

Government revenue sources also include a lot such as 
01. External Receipts
02. Earning from Privatization 
03. Bank Borrowing ,etc.

           Expenditure of Government include

01. General Public Services
02. Defence expenses
03. Public order and safety expenses
04. Education affairs
05. Recreation ,culture and religion
06. Social protection 
07. Development expenditure and
08. Subsidized goods
  

Following are most relevant Section of Income Tax Ordinance (ITO) , 2001 which can be relevant to a number of tax payer.

Income Tax Theory

01. Return                                                     Section 114-119
02. Assessment                                             Section 120-126
03. Appeal, Collection and recovery            Section 127-146 B
04. Refund                                                     Section -170
05.Record and Audit                                     Section 172-180 ,214 -C ,D  (214 D repealed October -18
06. Service of notice, representative ,
     Authorized representative                         Section 223,218,172   
07. Withholding tax on salaries                     Section 149
08. Withholding tax on payment to Foreign
      resident                                                      Section 152
09.Profit on Debt                                             Section 151
10.Payment for goods , services and contracts Section -153
11.Export                                                            Section -154
12. Income from Property                                  Section -155
13. Petroleum Products                                      Section 156-A
14.Tax on Prize and Winnings                            Section -156
15. Time of Deduction of Tax                            Section -158           

                              TAXATION SYSTEM IN PAKSITAN

In Pakistan Taxation system is complex due to variation in Laws frequently approved by Parliament of Pakistan.

The Income derivd from Taxation is distributed between Federal and Provincial Government under  the Commission that is under the supervision of president of Pakistan.

In Pakistan normally Tax is collected through


1  Income Tax 

2 Customs Act ,1990

3 Federal Excise Act, 1990

Income Tax is furthered categorised into 

01. Direct Tax

02. Indirect Tax

Direct Tax includes five heads of Income

01. Business Income

2. Salary Income

03. Capital Gain

04. Rental Income

05. Income from other sources         & 

Indirect tax include tax that is not directly charged to income such as 

Sales Tax Act ,1990