Documents required for tax filing in Pakistan

Day 8: Required Documents for Filing Tax in Pakistan

CNIC, Payslips, Utility Bills, Business Records, and Bank Statements

🗂️ Why Proper Documentation Matters

Before filing your income tax return through the FBR IRIS portal, having the right documents in hand is crucial. These documents help determine your total income, eligible deductions, and taxes paid — ultimately ensuring accuracy and reducing the risk of penalties or audit.

Let’s walk through the must-have documents for both salaried individuals and business owners.

👤 For Salaried Individuals

Copy of CNIC
- Your Computerized National Identity Card is essential for NTN registration and IRIS account access.
Salary Certificate / Payslips
- Usually issued by your employer.
- Shows monthly or annual gross salary, deductions, and tax withheld (under section 149).
Annual Tax Deduction Certificate
- Issued by your employer, shows total tax deducted during the year.
Utility Bills (Electricity, Gas, Telephone, etc.)
- Required to support residential address, lifestyle expenses, and potential deductions.
Bank Statements
- Show income credit entries, foreign remittances, investments, etc.

🏢 For Business Owners & Freelancers

CNIC
- For registration and tax identity.
Business Registration Documents
- Sole proprietors: Trade license or registration certificate.
- Companies: SECP registration.
Sales & Purchase Invoices
- Show revenue and business expenses to calculate net income.
Bank Account Statements (Business & Personal)
- Helps verify declared income and reconcile financial activity.
Utility Bills of Business Premises
- Supports deduction of operational expenses.
Asset Ownership Documents
- Property, vehicle registration papers, investments, etc. are declared in the wealth statement.
Withholding Tax Certificates (if applicable)
- Issued by clients or platforms like Upwork/Fiverr for tax already deducted at source.

📄 Optional but Helpful Documents

Donation receipts for tax credits
Education expense receipts (for children’s fee tax rebate)
Medical expense records (if eligible under any tax relief)
Investment portfolio or dividend income reports

📌 Document Checklist Summary

Document Type	Salaried	Business
CNIC	✅	✅
Payslips/Salary Cert.	✅	❌
Utility Bills	✅	✅
Bank Statements	✅	✅
Business Invoices	❌	✅
Withholding Certs	✅	✅
Asset Ownership Docs	✅	✅
NTN Certificate	✅	✅