Freelancer Registration & Compliance Flow

1

Register on IRIS as individual taxpayer, obtain NTN. File annual income tax return.

2

Register on techdestination.com, submit portfolio/proof of IT services. Free registration.

3

Individual or business account to receive foreign remittances. All IT exports MUST come through banking.

4

Ensure all payments from foreign clients arrive through banking channel (not hundi/hawala).

5

PSEB-certified freelancers pay only 0.25% WHT on IT export remittances (§154A).

6

File by September 30 (individual). Include foreign remittance declarations.

7

Keep invoices, contracts, bank credit advices for 6+ years for FBR audit purposes.