The taxpayer must collect the return form from any income tax office or the National Board of Revenue (NBR) website. If someone is a first-time taxpayer, he must include a passport-size copy of his attested photo of his return. Currently, there are two ways to file income tax returns:
- General Procedure
- Universal self Procedure
1. General Procedure:
Unless the universal self-process of return is stated, returns will be presumed to have been filed under the general procedure. In this scenario, if there is insufficient information and proof to substantiate the income reported on the return, the dispute might be settled by a taxpayer hearing.
2. Universal self Procedure:
In this procedure, if the taxpayer fills in the return form, ticks the box on the first page of the return in the Universal Self system, or if the Universal self-system is mentioned on the return, the submitted return will be accepted under the Universal self Procedure. When the taxpayer submits the return in this procedure, the return is accepted by the income tax authority without any question. The acknowledgment of receipt given to the taxpayer by the Deputy Commissioner of Taxes or any officer authorized by him after submission of return is considered a tax assessment order.
Procedure for submitting tax return late:
An application must be filed in Form VAT-9.3 to the Commissioner within 7 (seven) days after the end of the tax period in question. The Commissioner shall approve the application within 7 (seven) days after receiving it, following proper deliberation. However, the period extension cannot exceed 1 (one) month.
The procedure of Turnover Tax Return:
A Turnover Tax Enlisted Person must file a Turnover Tax Return in Form VAT-9.2 with the Commissioner by the 15th day of the following month of the Tax Period.
Further information can be found here: National Board of Revenue (NBR)