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IRIS E-Filing System, WeBOC Integration & Tax Return Processing
| System | Purpose | URL | IT Company Use | Reference |
|---|---|---|---|---|
| IRIS | Income tax return filing | iris.fbr.gov.pk | Mandatory for all companies | |
| e-FBR | Sales tax registration and filing | e.fbr.gov.pk | Mandatory for SST-registered | |
| WeBOC | Customs declarations | weboc.gov.pk | For IT equipment imports | |
| FBR TaxRay | AI taxpayer info portal | taxray.fbr.gov.pk | Information portal | |
| ATL Check | Active Taxpayer List verification | fbr.gov.pk | Verify vendor/client status |
| Detail | Information |
|---|---|
| Full Name | Pakistan Revenue Automation Ltd (PRAL) |
| Parent | Federal Board of Revenue (FBR) |
| Function | Development and maintenance of FBR's core IT systems |
| Website | fbr.gov.pk / pral.fbr.gov.pk |
| FBR Helpline | 051 111 772 772 (Mon-Fri 8AM-11:30PM) |
| FBR Email | helpline@fbr.gov.pk |
| Platform | Purpose | IT Company Usage | Access |
|---|---|---|---|
| IRIS | Income Tax filing and return submission | Mandatory for all tax filers | iris.fbr.gov.pk |
| e-FBR | Sales tax return filing | SST returns for all provinces | e.fbr.gov.pk |
| WeBOC | Customs goods declaration | IT hardware imports | weboc.gov.pk |
| DIRBS | Device registration and blocking | IMEI registration for mobile fleet | dirbs.pta.gov.pk |
| FBR TaxRay | AI-driven taxpayer information portal | NTN verification, registration status | fbr.gov.pk |
| Single SST Return | Unified SST filing across provinces | Monthly SST returns for IT services | Via e-FBR portal |
| Filing | Frequency | Deadline | Section | Jurisdiction |
|---|---|---|---|---|
| Income Tax Return | Annual | September 30 | ITO §114 | Federal/ICT |
| WHT Statement | Monthly | 15th of following month | ITO §165 | Federal/ICT |
| Quarterly WHT | Quarterly | 15th of next quarter | ITO §165 | Federal/ICT |
| Company Annual Return | Annual | 30 days after AGM | Companies Act 2017 | Federal/ICT |
| Tax Credit Claims | With tax return | September 30 | ITO §§65B, 65F | Federal/ICT |
| Tax | Rate | Conditions | IRIS Section | Reference |
|---|---|---|---|---|
| Corporate Tax (PSEB IT export) | 0.25% | PSEB + 80% export | Return filing | ITO §154A |
| Corporate Tax (domestic) | 20% | Standard rate | Return filing | ITO §154A |
| WHT Export (PSEB) | 0.25% | PSEB-registered | WHT statement | ITO §154A |
| WHT Export (non-PSEB) | 1% | Non-PSEB | WHT statement | ITO §154A |
| WHT Domestic Services | 3-8% | Standard service WHT | WHT statement | ITO §153 |
| Startup Tax Credit | 100% for 3 years | §65F(b), PSEB required | Return filing | ITO §65F |
| SEZ Tax Holiday | 10-year 0% | SEZ companies | Return filing | SEZ Act 2012 / BOI |
| Reference | Description | Source |
|---|---|---|
| IRIS Portal | Income tax filing, WHT statements, returns | FBR |
| ITO 2001 (Amended) | All sections relevant to IT | FBR |
| Finance Act 2025 | Latest tax law changes | FBR |
| WeBOC — Customs Declaration | Customs goods declaration | FBR/PRAL |
| DIRBS | Device registration and IMEI blocking | PTA/PRAL |
| Tax | Rate | Jurisdiction | Conditions | Reference |
|---|---|---|---|---|
| Corporate Tax (PSEB IT export) | 0.25% | Federal/ICT | PSEB + 80% export revenue | ITO §154A |
| Corporate Tax (domestic IT) | 20% | Federal/ICT | Standard corporate rate | ITO §154 |
| WHT Export Remittance (PSEB) | 0.25% | Federal/ICT | PSEB-registered | ITO §154A |
| WHT Export Remittance (non-PSEB) | 1% | Federal/ICT | No PSEB registration | ITO §154A |
| WHT Domestic Services | 3-8% | Federal/ICT | Standard service withholding | ITO §153 |
| Startup Tax Credit | 100% for 3 years | Federal/ICT | PSEB mandatory, <PKR 100M | ITO §65F(b) |
| SEZ Tax Holiday | 10-year income tax 0% | Federal/ICT | SEZ-registered companies | SEZ Act 2012 / BOI |
| SST Sindh — IT concessional | 3% | Sindh | Software dev, CPC 83100 | SRB Notification July 2025 (CPC 83100, sub-rule 1A) |
| SST Sindh — IT export (PSEB) | 0% | Sindh | PSEB + 80% export | SRO 981(I)/2015 (exemption for PSEB-registered IT exporters) |
| SST Sindh — Standard | 15% | Sindh | Default rate | Sindh Sales Tax on Services Act 2011 §4 |
| SST Punjab — IT-Enabled Services | 0% (Zero-Rated) | Punjab | Hosting, maintenance, data processing | Punjab Sales Tax on Services Act 2012, PRA Notification (0% (Zero-Rated) for domestic IT) |
| SST Punjab — Software Dev | 0% (zero-rated) | Punjab | Pure software development | Punjab Sales Tax on Services Act 2012, Notification per PRA directive |
| SST Punjab — IT export (PSEB) | 0% | Punjab | PSEB + 80% export | SRO 981(I)/2015 (extended to Punjab) |
| SST Punjab — Standard | 16% | Punjab | Default rate | Punjab Sales Tax on Services Act 2012 §4 |
| SST KP — IT concessional | 2-5% | KP | PSEB-registered IT | KP Finance Act (annual), Notification per KPRA |
| SST KP — IT export (PSEB) | 0% | KP | PSEB + 80% export | SRO 981(I)/2015 (extended to KP) |
| SST KP — Standard | 15% | KP | Default rate | KP Finance Act (annual) |
| SST Balochistan — IT export | 0% | Balochistan | PSEB + export | SRO 981(I)/2015 (extended to Balochistan), per BRA notification |
| SST Balochistan — Standard | 15% | Balochistan | Default rate | Balochistan Sales Tax on Services Act 2015 |
| SST Telecom (all provinces) | 19.5% | All provinces | Mobile, internet, fixed-line | Provincial Acts |
| EOBI | 5% employer + 1% employee | Federal/ICT | 5+ employees, PKR 37,000/mo ceiling (EOBI Act & Rules) | EOBI Act 1976 |
| SESSI (Sindh) | 6% employer + 1% employee | Sindh | 5+ employees | SESSI Act |
| PESSI (Punjab) | 6% employer + 1% employee | Punjab | 5+ employees | PESSI Ord. 1965 |
| Workers Welfare Fund | 2% of income > PKR 500K | Federal/ICT | 5+ employees, annual | WWF Ord. 1969 |
| 50% FCY Retention | Retain export proceeds in FCY | Federal/ICT | All IT exporters | SBP FECL 05/2026 — Foreign Exchange |
| 100% Foreign Ownership | IT sector allows 100% foreign equity | Federal/ICT | All IT companies | BOI Investment Policy 2023 |
| Duty-Free IT Equipment | 0% customs duty | Federal/ICT | PSEB-registered | PSEB / SRO 488(I)/2013 |
| Body | Role | Website |
|---|---|---|
| FBR / IRIS | Income tax filing, WHT, ATL status | iris.fbr.gov.pk |
| SECP / LEAP | Company registration, annual returns | leap.secp.gov.pk |
| PSEB | IT registration, 0.25% WHT, duty exemptions | pseb.org.pk |
| SBP | FCY retention, EFS, Cyber Shield (Mar 2026) | sbp.org.pk |
| PTA | Telecom licensing, 5G, DIRBS | pta.gov.pk |
| SECP | Corporate governance, company law | secp.gov.pk |
| NADRA | Digital identity (PakID: 15.4M downloads) | nadra.gov.pk |
| WeBOC | Electronic customs declarations | weboc.gov.pk |
| Roshan Digital Account | Overseas Pakistani investment | roshandigitalaccount.com |
| Raast | Instant payment system | raast.pk |
| STZA | Special Technology Zones | STZA — Act & Rules |
| BOI | Investment policy, 100% foreign ownership | invest.gov.pk |
| PPRA | Government procurement (EPADS V2.0) | PPRA — Rules & Regulations |
| FIA Cybercrime | PECA enforcement, Helpline 1991 | cybercrime.gov.pk |
| EOBI | Federal pension: 5%+1% | eobi.gov.pk |
| SRB | 0% | srb.gos.pk |
| PRA | Punjab SST: 0% (Zero-Rated) IT / 0% PSEB export | PRA — PSTS Act 2012 |
| KPRA | KP SST: 2-5% IT / 0% PSEB export | KPRA — Acts & Notifications |
| BRA | Balochistan SST: 0% PSEB IT export | bra.gob.pk |