Compliance Calendar

Income tax, sales tax and SECP deadlines in one list. Select an entity type and activities for a tailored calendar.

Entity type

Financial year end

Period

Applicable activities

Area (all if none selected)

Dates for income tax and sales tax repeat every year. SECP dates follow the financial year end you choose, and use the latest permitted AGM date. Your selections are saved in this browser only.

This page needs JavaScript to show dates. The Tax Calendar and the SECP Calendar work without it.

Filing after an event

These time limits start from an event, not from a fixed date.

Filings after an event
Event	Form or return	Time limit	Section
Income tax 16
Withholding statement needs to be revised	Revised statement	Within 60 days of filing the statement	s.165(2A)
Estimate of advance tax is higher than the formula amount	Estimate	Before the second instalment is due	s.147(4A)
Business discontinued	Notice	Notice within 15 days of discontinuing	s.117
Liquidator or receiver appointed	Notice	Notify the Commissioner within 14 days of appointment	s.141
Non-resident aircraft	Return	Within 45 days of the end of each quarter	s.144
Leaving Pakistan permanently	Notice and return	Notice at least 15 days before departure	s.145
Purchase of shares of an unlisted company	Challan	The buyer deducts tax and deposits it within 15 days	s.37(6)
Sale of shares	Statement	Seller files a statement within 30 days of the disposal	s.37(10)
Bonus shares issued	Challan	The company deposits the tax within 15 days. If tax is unpaid, the withheld shares are sold within 15 days of the issue.	s.236Z
Change in beneficial ownershipCompanies and AOPs	BOF-01	Update within 30 days of the change. Confirm no change (BOF-02) with the return.	Rule 83A
Country-by-country report: notificationPakistani entities of multinational groups	Notification	By the income tax return due date	s.108, Rule 27B
Country-by-country reportUltimate parent entities and local filers	CbC report	Within 12 months of the end of the reporting year	Rules 27D, 27E
Certificate of residenceResidents claiming treaty benefit	Application	The certificate is issued within 45 days	s.107, Rule 19A
Appeal to the Commissioner (Appeals)	Appeal	Within 30 days of the order or demand. Pay the admitted tax first.	s.127
Appeal to the Appellate Tribunal	Appeal	Within 30 days of the Commissioner (Appeals) order	s.131
Reference to the High Court	Reference	Within 60 days of the Tribunal order	s.133
Sales tax 9
Change in registration details	STR-1	Within 14 days of the change	Rule 7(1)
Revised sales tax return	STR-7 (revised)	Within 120 days with approval, or within 60 days without approval if the tax payable rises or a refund falls	s.26(3), s.26(3A)
Debit or credit note	Annex-I	Within 180 days of the supply, and up to 180 more days with approval	s.9, Rules 20 to 22
Refund of excess input tax	STR-7A	Within 120 days of the return	Rule 28, Rule 34
Keeping records	Records	Six years from the end of the tax period, or longer while proceedings continue	s.22, s.24
Liquidator or receiver appointed	Notice	Within 14 days of appointment	s.49A
Appeal to the Commissioner (Appeals)	STR-23	Within 30 days of the order	s.45B
Appeal to the Appellate Tribunal	Appeal	Within 30 days of the Commissioner (Appeals) order	s.46
Reference to the High Court	Reference	Within 60 days of the Tribunal order	s.47
SECP 24
First auditor	Form 9	Appoint within 90 days of incorporation; Form 9 with the auditor's consent within 14 days of appointment	s.246
First AGM	None	Within 16 months of incorporation	s.132
Statutory meetingPublic companies with share capital	Form 25	Within 180 days of entitlement to commence business or 9 months of incorporation, whichever is earlier. Not needed if the first AGM is held earlier.	s.131
Director, CEO or officer appointed or changed	Form 9	Form 9 within 15 days	s.197
Chief executive post falls vacant	Form 9	Appoint a new chief executive within 14 days	s.187
Shares allotted	Form 3	Form 3 within 45 days	s.70
Change of more than 25% in shareholding	Form 3	Form 3 within 15 days	s.465(4)
Share capital altered	Form 7, Form 26	Form 7 within 15 days of the special resolution	s.85
Special resolution passed	Form 26	Form 26 within 15 days	s.150
Registered office changed	Form 21	Form 21 within 15 days (books of account kept elsewhere: 7 days)	s.21
Charge created, modified or satisfied	Form 10	Form 10 within 30 days	s.100, s.109
Principal line of business changed	Form 4	Form 4 within 30 days	s.26
Member's UBO declaration received	Form 19	Form 19 within 15 days	s.123A
Registered office after incorporation	Form 21	Notify the registered office within 30 days of incorporation	s.21(1)
Auditor's casual vacancy	Form 9	Board fills the vacancy within 30 days; Form 9 within 14 days of appointment	s.246
Amalgamation of wholly owned subsidiary	Form 8	Form 8 within 30 days of the board resolution	s.284
Buy-back of shares completed (unlisted)	Form 27	Form 27 within 15 days of completing the purchase	s.88
Foreign company: change in documents or details	Form 5	Form 5 within 30 days	s.436
Member's UBO declaration	Form 17, Form 18	Member gives Form 17 or 18 to the company within 14 days of the notice or change	s.123A
Audit committee meetingListed companies	None	At least once every quarter, before the interim results and after the audit	CCG Regulation 27(2)
Management letterListed companies	None	The external auditor issues it within 45 days of the audit report date	CCG Regulation 32(7)
Board meeting papersListed companies	None	Send the papers at least 7 days before the meeting	CCG Regulation 11(2)
Statement of ComplianceListed companies	None	Published with the annual report, with the auditor's review	CCG Regulation 36
Auditor rotationListed companies	None	Engagement partner (or the firm, in the financial sector) rotates after 5 years	CCG Regulation 33

For general information only. Time limits and forms can change, and some depend on a company's size, status or articles. Please confirm against the current law before filing.