How to file income tax return by a salaried person in Pakistan Through e.fbr - Compete Procedure

It is quite easy to pay tax on salary in Pakistan. If your salary income is more than Rs.25,000/- (for women Rs.30,000) per month it is the obligation of the employer to deduct tax while making payment of salary. The employer is required to file a statement of withholding tax which is called the statement under section 149 of the Income Tax Ordinance, 2001. In such case, the employee is not required to file return of income and statement of withholding tax filed by the employer would be sufficient to discharge the liability of the employee regarding filing of his return of income in Pakistan.

However, if the income of the employee is more than Rs.500,000/- per annum, the employee is required to file return of income through e.fbr. portal. Besides, the wealth statement for the year will also required to be filed by the employee. Wealth statement contains all the assets and liabilities of a person. The taxpayer will also be required to give details of personal expenses and number of dependent persons (adults and minors).

How to prepare wealth reconciliation statement

The taxpayer also has to reconcile his wealth with the wealth declared in the previous wealth statement. This is the basic technique to be learnt by the taxpayers, and can be better explained through following example:-

1. Wealth for the year Rs.100

2. Wealth for the previous year Rs.90

Increase in wealth:- Rs.10 A

Sources of Income

1. Salary income 50

2. Rental income 10

3. Business income 20

4. Foreign remittances 10

Total:- 90 B

Less

1. Personal expenditure 50

2. Marriage of son 20

3. Taxes paid 10

Total expenses:- 80 C

Difference 10 (B-C)

This is to be noted that A and C should be equal in all circumstances.

Let’s understand this through another example:-

Wealth for the year Rs.100

Wealth for the previous year Rs.110

Decrease in wealth:- (Rs.10) A

Sources of Income

5. Salary income 100 B

Less

4. Personal expenditure 50

5. Education of children 40

6. Taxes paid 20

Total expenses:- 110 C

B Difference (10)

Moreover, if a person having other source of income, other than salary income is also required to file return of income. In all salary income cases, the person is required to file return through e.fbr. portal.

For e-filing the has to enrollment himself with e.fbr portal. Necessary steps are as under:-

1. The first and most important thing to note that is that e.fbr. portal is available only in Internet Exporter 6 and above versions. It cannot run on Opera, Mozilla and Chrome etc.

Visit https://e.fb.gov.pk. Following screen will emerge.

Click on swift e-enforment for salaried persons efbr e-enrollment which leads you to the following screen. If you are not a salaried person you will go for the second option i.e. eftr e-enrollment.

Select your type. Salaried individuals will select the type as individual. Mention your NTN, CNIC and image in the relevant column. You can verify your national tax No. by mentioning your computerized national identity card in the website http://regsys.fbr.gov.pk/Registration/onlinesearchTaxpayer.aspx. If you don’t have a NTN, first you have to apply for the same online through website http://regsys.fbr.gov.pk/registration/NewRegistration.aspx?type=1.

The next form appeared on the screen required you to provide your telephone, mobile and email address. Please click on the buttons verify and then submit. In a day or two, you will receive your username, password and pin code.