Скачать или смотреть FAQs on Salary Income Taxation Computation & Salary Tax Rates 2024 Pakistan | Salary Tax Calculator

Q. 1. Is salary income taxable on receipt basis or accrual/earned basis?
Q. 2. Are there any deductions are allowed against salary?
Q. 3. Is annual or performance bonus paid is taxable or exempt from salary income?
Q. 4. An employee is paid commission under terms of agreement on achievement of certain mile stones. Is this commission taxable under salary?
Q. 5. What is Salary:
Q. 7. What type of allowances are included in the salary income and what allowances from exempt from tax?
Q. 8. hat is the treatment of interest or profit or share in rental paid on loans obtained on acquisition or purchase of house under conventional or Islamic banking?
Q. 9. Organizations / employers facilitate their employees by providing loans from time to time. Is that loan(s) being taxable or exempt.
Q. 10. Encashment of leaves is a common phenomenon what is the treatment of leaves encased by the employer and leave fare Assistance?
Q. 11. Accommodation provided by employer is normally considered exempt. Is that true?
Q. 12. Is there any allowance for full time teachers?
Q. 13. Please explain the scenario where employee is entitled to accommodation and the employer allows to use his / her own house and starts paying rent of that house to employee under a rental agreement?
Q. 14. Please advise on treatment of electric, gas, water charges of employees paid or reimbursed by employer.
Q. 15. What is the taxation of pension from one or two jobs?
What is the treatment of allowance as house rent allowance and conveyance allowance?
Q. 16. Vehicles provided to the employees by the employers / companies and conveyance allowance reimbursement and in cash is often very confusing. Please elaborate the treatment?
Q. 17. What is the treatment where tax of any employee on his salary is paid or borne by the employer in accordance with terms of employment?
Q. 18. What is the tax credit available for investment in shares and Sukuks issued by listed companies?
Q. 19. A very decent tax credit was available on life and health insurance premiums paid by the employee?
Q. 20. Donations are a big mean for social welfare, is there any kind of tax credit available on donations?
Q. 21. Employees in private sector usually adopt voluntary contribution funds as their retirement benefit plan, is there any relief on contributions?
Q. 22. How is this ta credit worked out specially for salaried individuals?

Q. 23. What are the rates of tax on salary income?
Q. 24. Can I calculate tax on my salary income? or how can I calculate my income tax?
Q. 25. Can you share any case study for computing tax on salary income of an individual in Pakistan?
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Q. 26. How can I prepare my income tax return in Pakistan?
Q. 27. What is basis exempt salary and when a salaried individual is required to file tax return in Pakistan?
Q. 28. Do FBR has any mobile app for facilitation of taxpayers to file income tax returns and other important tax matters?
Q. 29. What is the last date or due date for filing of annual income tax return for individuals and association of persons for the financial year from July 1st 2021to June 30th 2022, called tax year 2022?
Q. 30. Certain organizations offer share schemes to the employees. Please explain the amount which shall be included in the salary income in various scenarios:
Q. 31. Tax return filing 2022 deadline in Pakistan
Q. 32. What is IRIS login and how can I log into that IRIS login?
Q. 33. How many tax filers are in Pakistan?

Ans. 2. Federal Board of Revenue FBR has figures suggest that total of over 5,500,000 people have submitted / filed income tax returns
Q. 34. How can I check if someone is a tax filer in Pakistan?
Ans. 3. How to check Active Taxpayer status ATL by SMS Type "ATL (space) 7 digits National Tax Number (NTN)" and send to 9966. Check AJ&K Active Taxpayer status by SMS through the following procedure: For Individual, type AJKATL (space) CNIC (without dashes). Send it to 9966.
Q. 35. How to check Active Taxpayer status ATL online or internet or website?
Ans. 4. https://e.fbr.gov.pk/esbn/Verification#

Q. 36. What is the benefit of tax filer in Pakistan?
Ans. 5. Taxpayers appearing on active tax payers’ list i.e., ATL are only required to pay half of withholding tax in comparison to the tax paid by the non-filers. A person no appearing on active tax payer list i.e., non-filer cannot own a property worth over PKR 50 lakh whereas people who regularly file tax returns can purchase any property.

Q. 40. How do I file a FBR filer?

Ans. The first step of filing your Income Tax Return is to register yourself with Federal Board of Revenue (FBR). Then submit your income tax return for each year regularly to stay on the ATL.


Aamir Rasheed Rashid, FCA
Aamir Rasheed & Co.
Chartered Accountants