Returns and filing in Pakistani tax law
Sections across 8 laws whose headings refer to returns and filing. 51 provisions in total, taken from the most recent version of each law.
This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.
Sales Tax Rules, 2006
12 matching sections in the 2025-06-30 version.
- section 14: Filing of returns
- section 17: Filing of Annual Sales Tax return
- section 18: Electronic filing of Sales Tax return
- section 20: Cancellation or return of supply
- section 39D: Filing and Processing of refund claims
- section 39J: Filing and Processing of refund claims
- section 127: Return of purchase money in certain cases
- section 150ZS: Date of presentation and filing of Appeals
- section 150ZU: Intimation of filing of appeal to the respondent
- section 150ZV: Filing of affidavit regarding contrary facts
- section 150ZZ: Procedure for filing and disposal of stay application
- section 158B: Filing of application for approval of Greenfield Industry
Income Tax Ordinance, 2001
10 matching sections in the 2026-06-30 version.
- section 5AA: Tax on return on investments in sukuks
- section 51: Foreign-source income of returning expatriates
- section 114: Return of income
- section 114B: Powers to enforce filing of returns
- section 115: Persons not required to furnish a return of income
- section 118: Method of furnishing returns and other documents
- section 119: Extension of time for furnishing returns and other documents
- section 182A: Return not filed within due date
- section 191A: Prosecution for failure to furnish information in return of income
- section 215: Furnishing of returns, documents etc
Income Tax Rules, 2002
8 matching sections in the 2002-06-30 version.
- section 34: Return of income
- section 37: Return to be furnished by a non-resident ship owner or charterer
- section 38: Return to be furnished by a non-resident aircraft owner or charterer
- section 73: Furnishing of documents and returns etc
- section 109: Returns, statements and other documents that may be required to be furnished
- section 116: Returns, statements and other documents that may be required to be furnished
- section 174: Return of purchase money in certain cases
- section 229: Filing of returns, statements and documents and issuance of orders, notices through computers
Sales Tax Special Procedures Rules, 2007
7 matching sections in the 2015-06-30 version.
- section 9: Payment of sales tax and filing of return
- section 14: Filing of returns and deposit of sales tax
- section 23: Filing of monthly return
- section 32: Filing of return and deposit of sales tax
- section 51: Filing of return and payment of tax
- section 58E: Filing of return and audit
- section 58I: Invoices and returns
Federal Excise Rules, 2005
6 matching sections in the 2023-10-31 version.
- section 47: Submission of monthly return
- section 48D: Intimation of filing of appeal to the respondent
- section 48E: Filing of affidavit regarding contrary facts
- section 48H: Procedure for filing and disposal of stay application
- section 83: Monthly return by GLT units
- section 86: Single monthly return
Sales Tax Act, 1990
4 matching sections in the 2026-06-30 version.
- section 26: *** Return
- section 27: Special Returns
- section 28: Final Return
- section 29: Return deemed to have been made
Customs Act, 1969
3 matching sections in the 2025-06-30 version.
- section 134: Notice of non-loading or relanding and return of duty thereon
- section 135: Goods relanded or transshipped from a conveyance returning to a customs- station or putting into another customs-station
- section 136: Conveyance returning to customs-station may enter and land goods
Federal Excise Act 2005
1 matching section in the 2026-06-30 version.
Questions
Which Pakistani tax laws deal with returns and filing?
8 of the laws published here contain provisions whose headings mention returns and filing, across 51 sections in total. The largest number sit in the Sales Tax Rules, 2006 with 12.
Where is returns and filing defined or governed?
There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.