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RKRZ Tax Consultants, Lahore (2026)

20/08/2025

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Contact : 03245054829

https://wa.me/923245054829

Munasib fee, quality work

18/08/2025

Last date of income tax return 2025 is 30 September , So File your Income tax return 2025 on Time !

For our services.
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https://wa.me/923245054829

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ADV MIAN MUHAMMAD MUJEEB UL RASHEED

05/08/2025

File your Income Tax return 2025
For our services contact now
Contact : 03245054829
https://wa.me/923245054829
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Munasib fee, quality work.

30/06/2025

Filing of income tax return has been starting from 1st july 2025 ,if you wanna file your income tax return please contact me given contact details.
Contact : 03245054829
https://wa.me/923245054829
Munasib fee, quality work
First come , First Served

30/06/2025

Remittance income asal mein wo paisa hota hai jo koi Pakistani, jo ke bahar mulk (overseas) kaam karta hai, apne ghar walon ko ya kisi aur ko Pakistan bhejta hai. Ye income mostly bank channel se aati hai jaise:

· Western Union
· MoneyGram
· Roshan Digital Account
· Normal bank transfer (SWIFT)

Remittance kon bhajta hai?

Ye paisa mostly ye log bhejtay hain:
· Overseas Pakistani jo UAE, Saudi Arabia, UK, USA ya kisi aur country mein job kar rahe hote hain
· Businessmen jo bahar business kar rahe hain
· Students ke parents bhi kabhi kabhi apne bachon ko paisa wapis bhejte hain

Kya Remittance per tax lagta hai?
Nahi sir, agar remittance bank channel ya legal tareeqay se aayi ho, to us per koi income tax nahi lagta.
Ye income Income Tax Ordinance 2001 ke Section 111(4) ke tahat exempt hoti hai.

Matlab: FBR aap se nahi poochta ke ye paisa kahan se aaya, agar ye:
· Bank ke zariye aayi ho
· State Bank ke record mein ho
· Remitter ka naam clear ho

Kya Remittance ko return mein show karna zaroori hai?

Jee haan, agar aap ko remittance receive hoti hai, to usay Income Tax Return ki Wealth Statement mein show karna chahiye.
Is ka faida ye hota hai:
· Aapki wealth ka source clear hota hai
· FBR ko pata hota hai ye paisa aap ki income nahi, balkay gift/remittance hai
· Kal ko audit ya property khareedte waqt aapko issue nahi hota

Return file karte waqt, "Foreign Remittance" ke section mein remittance amount, source (jaise brother in Dubai), aur bank ka naam zaroor mention karna chahiye.

Kya return file karna zaroori hota hai agar sirf remittance ho?

Agar aap ke paas sirf remittance aayi hai, aur Pakistan mein koi aur income nahi hai, to aap legally return file karne ke mustajib nahi hain.
Lekin agar:
· Aapko ATL mein aana hai
· Aapko loan, visa ya government ka kaam lena hai
· Ya aap ki asset value zyada ho gayi hai
To aapko Income Tax Return file karna chahiye, jisme aap remittance ko mention karen.

· Income Tax Ordinance 2001 – Section 111(4):
Remittance agar banking channel se aayi ho, to wo exempt hoti hai aur FBR source nahi poochta.

Conclusion:
Agar aap ya aap ke ghar walon ko bahar se remittance milti hai, to ye paisa income tax se exempt hota hai, lekin usay return mein show karna zaroori hai taake aap ki wealth statement clear rahe.
Ye transparency future mein aap ko visa, loan, property purchase, ya audit ke case mein protect karti hai.

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30/06/2025

Freelancer Kon Hota Hai?
Freelancer woh shakhs hota hai jo kisi ek company ka permanent employee nahi hota, balkeh apni services (like writing, graphic design, programming, video editing, SEO, etc.) project ya task-based provide karta hai – aksar online platforms ke zariye, jaise:
• • Fiverr
• • Upwork
• • Freelancer.com
• • Direct clients (email, LinkedIn etc.)

Freelancing Income Kya Hoti Hai?

Freelancing income woh foreign ya local payment hoti hai jo aap apni digital ya professional service ke badlay mein hasil karte hain — yeh aap ke bank account, Payoneer, Wise, ya Stripe ke zariye aati hai.
Ye income Pakistan ke law ke mutabiq "Business Income" kehlati hai aur taxable hoti hai.

Freelancer ko Income Tax Return File Karni Chahiye?
Jee haan, bilkul karni chahiye.

Qanooni Base:
Section 114 of the Income Tax Ordinance, 2001 ke mutabiq, agar:
• Aap ki yearly income Rs. 600,000 se zyada hai (Tax Year 2024-25),
• Ya aap ke paas business income hai,
• Ya aap ka naam Active Taxpayers List (ATL) mein chahiye,
to aap par return file karna wajib hai.
Return file karne se aap filer kehlate hain.

Freelancer Par Kitna Tax Lagta Hai?

👉 Agar PSEB se Registered nahi:
Section 154A ke mutabiq, aap ki export income par 1% adjustable tax lagta hai — jo bank se payment receive hone par deduct hota hai.

Agar PSEB se Registered hain + Certificate mil gaya:
• Sirf 0.25% final tax lagta hai (Section 154A(3))
• Is tax ke baad aap ko us income pe koi aur tax nahi dena parta

Personal Tax Slabs (for reference if other income ho):
• Rs. 600,001 – 1,200,000 = 2.5%
• Rs. 1,200,001 – 2,400,000 = 12,500 + 12.5%
• Above = higher slab

PSEB Kya Hai?

PSEB = Pakistan Software Export Board

Yeh Ministry of IT ke under ka government board hai jo freelancers, IT companies, aur software exporters ko promote aur regulate karta hai.

Freelancer ko PSEB me Register Hona Chahiye?

Jee haan, hona chahiye.

Agar aap IT/ITeS services provide kar rahe hain (like web development, graphic design, data entry, etc.) aur foreign clients se income le rahe hain, to PSEB registration ka direct tax benefit hai:

Aap sirf 0.25% Final Tax dete hain (Section 154A)

Aapko PSEB ka Export Certificate milta hai (bank statement ki base par)
Kya Local IT Services dene wala PSEB mein Register ho sakta hai?
Nahi, PSEB sirf un freelancers ya companies ko register karta hai jo "IT/ITeS export services" provide karte hain — yani jo services foreign clients ko di ja rahi hoon aur paisa foreign remittance ke zariye Pakistan aata ho.

Why?
PSEB ka mandate export promotion hai, aur yeh Ministry of IT & Telecommunication ke under hai. Sirf export income (USD, GBP etc.) ko track karne, report karne, aur tax benefit dene ke liye registration deta hai.

Kya Freelancer ko PSEB mein register hone ke liye FBR (Sole Proprietorship) registration zaroori hai?
Nahi, freelancer ke liye PSEB mein register hone ke liye FBR ke sath sole proprietorship registration zaroori nahi hoti.

Kya agar aap ka business FBR mein registered ho (as sole proprietor ya AOP/company), to aap PSEB mein freelancer ki tarah register ho sakte hain?

Nahi.
Agar aap ka business already FBR mein as a registered company, sole proprietor, ya AOP ke tor par chal raha hai, to aap PSEB ke freelancer portal par "freelancer" ke tor par register nahi ho sakte.

Agar kisi shakhs ka koi aur business (e.g. general trading, garments, or real estate) FBR mein registered hai, lekin wo IT/ITeS export ya freelancing ka kaam alag se individually karta hai, to kya wo PSEB ke freelancer portal par register ho sakta hai?

Haan, ho sakta hai — agar aap freelance IT/ITeS export individually kar rahe hain, aur wo business aap personal CNIC + bank account pe operate kar rahe hain separate from your other business, to aap PSEB ke freelancer portal par register ho sakte hain.

30/05/2025

Sole Proprietor Business – Pakistan Mein Aasan aur Moassar Tareeqa-e-Karobar Sole Proprietorship Kya Hai?

Sole proprietorship, jise Urdu mein "fardana karobar" kaha jata hai, Pakistan mein business shuru karne ka sabse asaan, sasta aur moassar tareeqa hai. Isme sirf ek shakhs business ka malik hota hai. Wo hi tamam faislay karta hai, munafa uthata hai aur nuksan ka zimmedar hota hai.
Yeh structure un logon ke liye ideal hai jo freelancing, online selling, retail, ya services jese ke consultancy, tailoring, or digital marketing ka kaam karna chahte hain.

Sole Proprietorship Ke Fawaid

1. Asaan Tareeqa-e-Registration:
Kisi bhi aur structure ke muqable mein is ki registration sab se asaan aur tezi se hoti hai — sirf FBR se NTN (National Tax Number) lena hota hai.

2. Kam Lagat, Kam Paperwork:
Na koi auditor chahiye, na annual company filings. Sirf simple record-keeping kafi hoti hai.

3. Mukammal Control:
Business ka har faisla aap khud lete hain — kisi shareholder ya board ki zarurat nahi hoti.

4. Munafa Sirf Aapka:
Aap jo bhi kamai karte hain, wo sirf aap ki hoti hai. Kisi ke sath share nahi karni padti.

Taxes aur Legal Requirements
· Sole proprietor ka tax, individual income tax slabs ke mutabiq hota hai.
· Har saal income tax return file karna zaroori hota hai.
· Agar aap ATL mein shamil hain, to aap ko kam withholding tax lagta hai (mobile bills, bank profit, property, etc.)

Sole Proprietorship Ke Kuch Limitations
· Limited Growth: Large investors is structure mein interested nahi hote.
· Unlimited Liability: Agar business mein nuksan ya qarz ho jaye to aap ki personal property bhi risk mein hoti hai.
· No Legal Separation: Law ke nazdeek aap aur aap ka business ek hi hain.

Sole Proprietorship Business – Requirements in Pakistan

1. CNIC (Computerized National Identity Card)
2. Business Address Proof
Aap ko apne business ke liye address proof dena hoga. Yeh 2 tarah ka ho sakta hai:
Agar aap jaga rent par le rahe hain:
-Rent agreement (stamp paper par)
-Utility bill (bijli ka bill) us address ka

Agar aap ki apni jaga hai:
-Property ownership document (registry, allotment letter etc.)
-Utility bill (electricity/gas) us address ka

3. section 181 ka application per
-Business name
-Business ka address
-Nature of business (retail, services, manufacturing etc.)
dena hota hai.

4. NTN (National Tax Number)

5. Optional Registrations
Agar aap ka business grow karta hai to aap ko kuch additional registrations ki zarurat par sakti hai:
· Chamber of Commerce membership (for credibility and import/export)
· Sales Tax Registration (STRN) – agar aap ka turnover 10 million se zyada ho ya aap registered supplier se maal lete hain
· Municipal trade license – agar aap shop, dukan ya office chala rahe hain

6. Bank Account (Optional but Recommended)

7. Annual Tax Return Filing
· Har saal aap ko income tax return file karni hoti hai.

30/05/2025

ATL Kya Hai?

ATL (Active Taxpayers List) ek aisi list hai jo un logon par mushtamil hoti hai jo FBR ke rules ke mutabiq apni income tax return file karte hain. Yeh list FBR har saal 1st March ko nayi update ke sath jari karta hai, aur har haftay (Monday) ko refresh hoti hai.

ATL Mein Kaun Shamil Hota Hai?

ATL mein woh log shamil hote hain jo:
· Tax year ka income tax return time par file karte hain
· Agar return late file karte hain to ATL challan (late fee) jama karte hain
Agar aap ne return time pe file nahi kiya, to aapka naam ATL mein tab tak nahi aayega jab tak aap ATL challan jama nahi karte.

ATL Challan Kya Hai?

Agar aap ne income tax return due date ke baad file kiya hai to aapko ATL list mein naam shamil karwane ke liye “ATL Challan” (late filing surcharge) dena padta hai.

ATL Challan Amount:

· Individual
(Rs. 1,000 ATL Challan Fee)

· AOP / Partnership
(Rs. 10,000 ATL Challan Fee)

· Company
(Rs. 20,000 ATL Challan Fee)

ATL Mein Shamil Hone Ke Fawaid
ATL ka matlab hai Active Taxpayers List. Yeh list FBR (Federal Board of Revenue) Pakistan banata hai jisme sirf woh log shamil kiye jaate hain jo apna income tax return file karte hain. Is list mein shamil hone wale ko filer kaha jata hai.

Agar aap ka naam ATL mein hai, to aapko mukhtalif jagah par bohot se faide milte hain. Neeche aap in faidon ko tafseel se samajh sakte hain:

1. Kam Tax Lagta Hai
2. Aapka Aik Legal Status Ban Jata Hai
3. Loans Aur Finance Lena Asaan Ho Jata Hai
4. Sarkari Contracts Aur Business Deals Milne Mein Asaani
5. Property Aur Gariyon Ki Transactions Par Faida
6. Mobile Aur Internet Card Par Kam Tax
7. Extra Tax Aur Penalty Se Bachao
8. Aapki Investment Aur Daulat Ka Record Ban Jata Hai
9. Legal Protection Milti Hai
10. Qaumi Farz Aur Imaandari Ka Saboot

Qanooni reference: INCOME TAX ORDINANCE, 2001

Yani agar koi shaks is ordinance ke mutabiq income tax return file karne ka paband hai, aur usne apna return file kar diya hai, to uska naam FBR ki ATL list mein shamil kar diya jata hai.

Section 181A – Active Taxpayers List (ATL)
"Every person who is required to file a return of income under this Ordinance and who has filed the return shall be included in the Active Taxpayers List issued by the FBR."

Section 181AA (Related Section)
Agar aap business kar rahe hain, aur aapka name ATL mein nahi hai, to Section 181AA ke tehat aap kisi bhi commercial activity (bank account, registration, etc.) ke liye eligible nahi honge. Yeh section businesses ke liye ATL ki ahmiyat ko mazid barhata hai.

ATL Challan Se Mutaliq Qanooni Dafa:

Clause 1A of Part I of Second Schedule (Income Tax Ordinance, 2001)

Clause 1A – Summary:
“Where a return of income is not filed within the due date but is filed before the date of issuance of the next Active Taxpayers List, the name shall be included in the ATL upon payment of surcharge as prescribed.”

30/05/2025

How much tax is deducted on bank profit on deferent schemes or accounts or certificates of bank, we did explain in simple Urdu language, And how we can save taxes for becoming a filer, file a tax return and be active on atl status?

Pakistan mein banks ke kai tarah ke savings aur investment plans hote hain jin par aapko profit milta hai — aur in par income tax lagta hai Section 151 ke تحت as "profit on debt."

Neeche un tamam common bank accounts aur schemes ki list hai jin par profit milta hai aur tax deduct hota hai:

1. Savings Account
Regular bank savings account jisme monthly ya quarterly profit credit hota hai

Tax rate:
Filer – 15%
Non-Filer – 30%

2. Fixed Deposit / Term Deposit Account
Aap ek fixed amount ko bank mein ek specific duration ke liye invest karte hain (1 month to 5 years)
Profit monthly, quarterly, or maturity par milta hai
Tax rate: same as above

3. Islamic Bank Mudarabah Accounts
Shariah-compliant accounts jisme profit sharing hoti hai (no interest)
Jaise: Meezan Bank ka Savings Plus Account, Investment Certificates, etc.
Tax still applies under Section 151 — kyunki FBR isay bhi profit on debt hi treat karta hai

4. Government Saving Schemes (via banks or NSS)

A. Behbood Savings Certificates (BSC)
Senior citizens / widows / pensioners ke liye
Tax exemption up to a limit (Rs. 500,000 profit per year)

B. Pensioners Benefit Account
Similar to BSC, designed for retired individuals
Tax exemption limit available

C. Special Savings Certificates (SSC) / Regular Income Certificates (RIC)
Investment tenure-based profit schemes by National Savings / banks
Tax rate: Filer – 15%, Non-filer – 30% (on annual profit)

5. Bank’s Monthly Profit Plans
Jaise: "Monthly Mudarabah Term Deposit", "Mahana Munafa Account", "Amdan Account" etc.
Aap fixed amount invest karte hain, aur har month aapko fixed profit milta hai
Har profit payment par advance tax deduct hota hai

6. Prize Bonds Profit (Premium Bonds only)
Normal prize bonds pe sirf prize tax hota hai
Premium prize bonds (e.g., Rs. 40,000 registered) pe annual profit milta hai — uspe bhi 15%/30% tax lagta hai

If you are interested to save your tax and willing to be filer and interested to file your income tax. we are surely available with professional and proper work with appropriate fee.

contact : 0324-5054829

whatsapp: https://wa.me/923245054829

Mian Muhammad Mujeeb Ul Rasheed (ADVOCATE)

AL REHMAT AND KHURSHEED TAX CONSULTANT

16/05/2025

WHAT IS SECTION 114 OF INCOME TAX ORDINANCE 2001 OF TAX YEAR 2024?

Section 114 of the Income Tax Ordinance, 2001 Pakistan ka ek central legal provision hai jo batata hai kin logon ko income tax return file karna لازمی (mandatory) hai.

Yeh section kaafi tafseelat rakhta hai, lekin neeche us ka simplified Urdu mein mukhtasir aur wazeh explanation diya gaya hai:

Section 114 – Return of Income

Section 114(1): Kon kon shakhs return file karne ka پابند hai?
Yeh clause kehta hai ke har woh shakhs income tax return file karega agar:

1. Uski taxable income specified limit se zyada ho:
o Salaried individuals: Rs. 600,000 se zyada saal bhar ki taxable salary ho.
o Businessmen/freelancers etc.: Rs. 400,000 se zyada saal bhar ki taxable income ho.

2. Us shakhs ke paas yeh cheezen hon:
o 1,000cc se zyada ki gari registered ya owned ho.
o 500 square yards se zyada ka residential plot ya property ho.
o Commercial/Industrial electricity ka connection ho jiska annual bill Rs. 500,000 se zyada ho.
o Foreign income ya asset ho kisi bhi qisam ka.

3. Shakhs ne business ya profession start kiya ho, aur uska NTN ya business license ho.

4. Shakhs Withholding Tax Agent hai, yaani kisi bhi shakhs ya company se tax deduct karta ho (jaise employers).

under Section 114(2): Voluntary Filing

Agar kisi shakhs ki income taxable limit se kam bhi hai, lekin wo apni return file karna chahta hai (jaise ATL mein naam lana ho), to wo bhi kar sakta hai.

Voluntary Return File Karne ke Faide:
1. ATL (Active Taxpayers List) mein naam aata hai
2. Future mein bank loans, visas, tenders ke liye tax profile strong hoti hai.
3. Apne assets aur income ka legal record ban jata hai
Business ya professional profile build hoti hai.

Example:
Aik freelancer ki income Rs. 350,000 hai (non-salaried) — jo ke taxable limit (Rs. 400,000) se kam hai. Usay return file karna law ke mutabiq لازمی nahi hai, lekin agar wo Section 114(2) ke تحت voluntarily return file kare, to:
• Uska naam ATL mein aa sakta hai
• Bank pe kam tax katega
• Future mein compliance ka record banega

under Section 114(4):
FBR ka Notice Agar FBR ko lagay ke kisi shakhs ko return file karni chahiye thi lekin nahi ki, to FBR notice issue kar sakta hai aur return mang sakta hai.

Agar Notice milne ke bawajood return file na ki jaye to:
•Aap pe penalty lag sakti hai (minimum Rs. 10,000 se Rs. 50,000 tak)

•Aap ke khilaf best judgment assessment ho sakta hai (FBR aapki estimated income pe tax laga dega)

•Aap pe legal proceedings bhi ho sakti hain (Section 182, 121, 122 ke tahat)

Real-life Example:
•Aik person ke paas 1300cc gari hai, lekin usne kabhi return file nahi ki.
•FBR us ke name plate, vehicle registration, ya electricity bill se trace karke usay notice issue karta hai under Section 114(4).
•Usay kaha jata hai ke aap 30 din ke andar return file karein.

RKRZ Tax Consultants

20/08/2025

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