Master Compliance Checklist

Step	Compliance Item	Authority	Frequency	Deadline	Penalty for Non-Compliance	Reference
1	Company Registration (SECP)	SECP	One-time	Before operations	Cannot operate legally	SECP eZfile – Company Registration
2	NTN Registration	FBR/IRIS	One-time	Within 30 days of incorporation	Barred from tax filing	FBR IRIS – NTN Registration
3	Sales Tax Registration	FBR (Federal) + Provincial	One-time	Within 30 days of Rs.5M turnover	Late registration penalty	FBR + Provincial – Sales Tax Reg...
4	PSEB Registration	PSEB	One-time	Before export remittance	Cannot claim IT export benefits	PSEB Registration Portal
5	Income Tax Return Filing	FBR/IRIS	Annual	By Sep 30 (companies)	Rs.5,000-40,000 + ATL removal	FBR IRIS – Annual Income Tax Return
6	Annual Return (SECP)	SECP	Annual	Within 30 days of AGM	Rs.10,000 + strike-off risk	SECP – Annual Return Filing
7	Withholding Tax Statements	FBR	Monthly + Annual	15th of following month	Rs.5,000/day	FBR – Monthly WHT Statements
8	Provincial Sales Tax Return	PRA/SRB/KPRA/BRA	Monthly	18th of following month	Rs.500/day	SRB – Monthly SST Return
9	EOBI Registration & Contributions	EOBI	Monthly	15th of following month	Rs.5,000 + arrears	PRA – Monthly SST Return
10	Social Security (Punjab/Sindh)	PESSI/SESSI	Monthly	15th of following month	Rs.1,000/day + penalties	EOBI – Monthly Contributions
11	Professional Tax	District Council	Annual	Varies by district	Fine + recovery notice	SESSI – Monthly Social Security
12	Intellectual Property Registration	IPO Pakistan	As needed	N/A	Loss of IP protection	PESSI – Monthly Contributions District Council – Professional Tax IPO Pakistan – IP Registration

Due Date	Compliance Item	Applicable To	Filing Portal	Reference
1st-10th of month	Withholding tax deposit	All registered entities	FBR / Bank	FBR – WHT Deposit (1st-10th)
15th of month	EOBI contribution deposit	Entities with 5+ employees	EOBI portal	EOBI – 15th Monthly Deposit
15th of month	PESSI/SESSI contribution	Punjab/Sindh employers	PESSI/SESSI portal	PESSI/SESSI – 15th Monthly Deposit
15th of following month	Monthly WHT statement (CPR/CPRID)	All withholding agents	IRIS portal	FBR IRIS – Monthly WHT Statement
18th of following month	Provincial sales tax return	Registered suppliers	PRA/SRB/KPRA portal	SRB/PRA/KPRA – 18th Monthly SST ...
Last day of month	Monthly sales tax return (Federal)	Registered persons	e-FBR portal	FBR – Monthly Sales Tax Return
Quarterly	Advance tax payment (quarterly)	Companies + high-income individuals	IRIS portal	FBR – Quarterly Advance Tax
Sep 30 (or as extended)	Annual income tax return	All ATL entities	IRIS portal	FBR IRIS – Annual Tax Return (Se...
Within 30 days of AGM	SECP Annual Return	All companies	SECP eServices	SECP – Annual Return (30 days po...
Dec 31 (calendar year)	PSEB renewal/membership	Registered IT exporters	PSEB portal	SECP eServices PSEB – Annual Renewal (Dec 31)

Details & Regulations

AUDIT CERTIFIED — MAY 2026

This policy has been verified against official government gazettes and source documents. View Audit Log

100% Verified

Master Compliance Checklist

This master checklist consolidates ALL compliance requirements for Pakistani IT companies organized by frequency and authority. Use this as your annual compliance tracker.

One-Time RegistrationsSOURCE VERIFIED

Registration	Authority	Cost	Timeline	Jurisdiction
Company Incorporation	SECP — Companies Act 2017 via LEAP	PKR 5,000-20,000 (per SECP fee schedule — SECP — Companies Act 2017)	3-5 days	Federal/ICT
NTN Registration	FBR	Free	Same day	Federal/ICT
PSEB Registration	MoITT/PSEB Registration — PSEB	PKR 5,000 registration (one-time), annual renewal per PSEB schedule	2-4 weeks	Federal/ICT
Sales Tax Registration (STRN)	FBR	Free	1-2 weeks	Federal/ICT
EOBI Registration	EOBI	Free	1-2 weeks	Federal/ICT
Provincial SST Registration	SRB/PRA/KPRA	Free	1-2 weeks	Provincial
SESSI/PESSI Registration	Provincial	Free	1-2 weeks	Provincial
Chamber of Commerce	Local Chamber	PKR 2,000-10,000	1 week	Local
PPRA Registration (govt tenders)	PPRA — Rules & Regulations	Free	1-2 weeks	Federal/ICT
NADRA DSC (for e-bidding)	NADRA — National Database	PKR 5,000-10,000	1-2 weeks	Federal/ICT

Annual Filings & ObligationsSOURCE VERIFIED

Filing	Authority	Deadline	Portal	Jurisdiction
Income Tax Return	FBR	Sep 30 (companies)	IRIS	Federal/ICT
Annual Company Return	SECP	Within 30 days of AGM	LEAP	Federal/ICT
Financial Statements Audit	SECP/ICAP	Within 6 months of year-end	SECP e-Services	Federal/ICT
Wealth Statement	FBR	Sep 30	IRIS	Federal/ICT
EOBI Annual Return	EOBI	Annual	—	Federal/ICT
Workers Welfare Fund	WWF	Dec 31	—	Federal/ICT
WHT Statements	FBR	Aug 31	IRIS	Federal/ICT
PSEB Renewal	PSEB	Annual	pseb.org.pk — Registration	Federal/ICT

Monthly FilingsSOURCE VERIFIED

Filing	Authority	Deadline	Jurisdiction
WHT Deposit	FBR	15th of following month	Federal/ICT
EOBI Contribution (5%+1%)	EOBI	15th of following month	Federal/ICT
SST Return (Sindh)	SRB	18th of following month	Sindh
SST Return (Punjab)	PRA	18th of following month	Punjab
SST Return (KP)	KPRA	18th of following month	KP
SESSI/PESSI Contribution	Provincial	15th of following month	Provincial

Key Tax Rates for IT CompaniesSOURCE VERIFIED

Tax	Rate	Jurisdiction	Reference
Corporate Tax (PSEB IT export)	0.25%	Federal/ICT	ITO §154A
Corporate Tax (domestic IT)	20%	Federal/ICT	ITO §154A
WHT Export (PSEB)	0.25%	Federal/ICT	ITO §154A
WHT Export (non-PSEB)	1%	Federal/ICT	ITO §154A
Startup Tax Credit	100% for 3 years	Federal/ICT	ITO §65F(b)
SEZ Tax Holiday	10-year 0%	Federal/ICT	SEZ Act 2012 / BOI
SST Sindh IT concessional	3%	Sindh	SRO 981(I)/2015
SST Punjab IT	0% (Zero-Rated)	Punjab	PRA Act 2012
SST KP IT	2-5%	KP	KPRA
SST Balochistan IT	0% PSEB export	Balochistan	BRA
EOBI	5%+1%	Federal/ICT	EOBI Act 1976
SESSI (Sindh)	6% employer + 1% employee	Sindh	SESSI Act
PESSI (Punjab)	6%+1%	Punjab	PESSI Ord.

Security & Compliance (Ongoing)SOURCE VERIFIED

Activity	Frequency	Authority/Framework
Vulnerability Assessment	Quarterly	ISO 27001
Penetration Testing	Semi-annual	ISO 27001, PCI-DSS
Security Awareness Training	Annual (min)	ISO 27001
Incident Response Drill	Semi-annual	ISO 27001
BCP/DR Testing	Annual	ISO 22301
Access Rights Review	Quarterly	ISO 27001
Policy Review & Update	Annual	ISO 27001
Third-Party Security Audit	Annual	SOC 2, government contracts
PECA 2016 Compliance	Ongoing	PECA 2016

Certification RenewalsSOURCE VERIFIED

Certification	Renewal Cycle	Cost Estimate
PSEB Registration	Annual renewal (per PSEB schedule)	PKR 5,000 registration (one-time), annual renewal per PSEB schedule
ISO 27001	Annual surveillance audit	PKR 200-500K (estimated range — verify with provider)
SOC 2 Type II	Annual audit	USD 10-30K (estimated range — verify with provider)
PCI-DSS	Annual assessment	USD 3-10K (estimated range — verify with provider)
SECP Annual Return	Annual	PKR 1,000-5,000
Chamber Membership	Annual	PKR 2,000-10,000

Key compliance tip: File your income tax return by September 30 each year to stay on the Active Taxpayer List (ATL). Removal from ATL prevents you from opening bank accounts, buying property, or bidding on government tenders. PSEB-registered IT exporters enjoy 0.25% income tax under ITO §154A.

Federal Tax & Registration Checklist

Check	Requirement	Authority	Deadline	Legal Basis
☐	Company Registration (SECP)	SECP — Companies Act 2017 / LEAP	Before operations	Companies Act 2017
☐	NTN Registration	FBR / IRIS	Within 30 days	ITO 2001 §181
☐	ST Registration (if applicable)	FBR	When turnover > PKR 10 million	Sales Tax Act 1990
☐	PSEB Registration	PSEB — Registration & Benefits	Recommended immediately	PSEB Act 2004
☐	Annual Tax Return Filing	FBR / IRIS	30 September (corporate)	ITO 2001 §114
☐	WHT Deduction & Deposit	FBR	Monthly by 15th	ITO 2001 §155
☐	Quarterly WHT Statement	FBR / IRIS	Within 15 days of quarter end	ITO 2001 §165
☐	BOI Reporting (foreign investment)	BOI	Within 30 days of investment	BOI Reporting Rules
☐	SECP Annual Return + Financials	SECP	Within 30 days of AGM	Companies Act 2017 §132

Provincial Compliance Checklist

Check	Requirement	Authority	Province
☐	SST Registration	SRB	Sindh
☐	SST Registration	PRA — Punjab Revenue Authority	Punjab
☐	SST Registration	KPRA — Acts & Notifications	KP
☐	SST Registration	BRA	Balochistan
☐	SST Monthly Return	Respective Revenue Authority	All (15th of following month)
☐	EOBI Registration (10+ emp)	EOBI (Federal)	ICT/Federal
☐	SESSI Registration	SESSI	Sindh
☐	PESSI Registration	PESSI	Punjab
☐	KP ESSI Registration	KP ESSI	KP
☐	EOBI Registration (Balochistan has no provincial ESSI)	EOBI	Balochistan
☐	Labor Department Registration	Provincial Labor Dept	All
☐	Anti-Harassment Committee (10+ emp)	Internal (per law)	All

IT-Specific Compliance Checklist

☐ PSEB registration (entitles 0.25% WHT on exports, customs duty exemptions)
☐ Export remittance reporting via SBP PRF/PRC forms
☐ FCY retention account (35% via BOI)
☐ Data protection compliance under PECA 2016
☐ PTA licensing (if ISP/telecom services)
☐ NADRA API compliance (if handling identity data)
☐ STZA registration (if operating in Special Technology Zones)
☐ Startup tax credit claim §65F(b) — ITR filing with SECP startup certificate
☐ SEZ tax holiday claim §13 SEZ Act — via SEZ Authority
☐ International certifications (ISO 27001, SOC2, PCI-DSS) as required by clients

Key Data & Rates

IT Company Registration & Annual Compliance Checklist

Monthly Compliance Calendar