Tax terms explained in English and Roman Urdu with examples and official references.
300 terms
Income tax
Recognising income when earned and expenses when incurred under the applicable rules, rather than only when cash moves.
Asaan alfaaz: Cash milnay se pehle earned income record karna.
Example: An unpaid customer invoice can belong to the current accounting period.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
An expense incurred but not yet paid or invoiced in full.
Asaan alfaaz: Ho chuka magar unpaid kharch.
Example: Unpaid utility usage may require an accrual.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
The total depreciation recorded against an asset over time.
Asaan alfaaz: Ab tak record hui majmooi depreciation.
Example: Deduct it from gross cost to identify book value.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
A customs duty charged in addition to the ordinary tariff duty where applicable.
Asaan alfaaz: Ordinary customs duty ke ilawa applicable duty.
Example: Do not confuse it with sales tax at import.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
Tax paid or withheld that may be credited against the corresponding liability under the applicable rules.
Asaan alfaaz: Return mein adjust honay wala tax.
Example: Match the tax year, person and payment evidence before claiming credit.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
Tax paid or collected ahead of the final determination, with treatment governed by the relevant provision.
Asaan alfaaz: Pehle ada ya collect kia gaya tax.
Example: Check whether a particular collection is adjustable or minimum.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
Income within the legal agricultural-income definition; its federal and provincial treatment must be considered separately.
Asaan alfaaz: Zarai aamdani ki qanooni category.
Example: Farm rent and trading purchased crops may have different classifications.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
A document recording air carriage of goods.
Asaan alfaaz: Hawai cargo ka transport document.
Example: Use the airway bill number to trace the consignment.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
An expense permitted as a deduction under the applicable income computation rules.
Asaan alfaaz: Qanoonan deductible kharch.
Example: Keep evidence of its business purpose.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceLegal process
A statutory route for resolving eligible disputes through the prescribed mechanism.
Asaan alfaaz: Eligible dispute ka alternative resolution process.
Example: Check eligibility and effects on pending proceedings.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceLegal process
An assessment changed through the relevant statutory amendment procedure.
Asaan alfaaz: Statutory procedure se badla assessment.
Example: Compare the amended findings with the earlier assessment.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
Allocation or deduction of an eligible intangible cost over the applicable period.
Asaan alfaaz: Intangible cost ko muddat mein allocate karna.
Example: Check the treatment of acquired software or other intangibles.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceSales tax
A supporting schedule submitted with a return or declaration.
Asaan alfaaz: Return ka supporting schedule.
Example: Purchases and sales may be reported in separate schedules.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A series of payments made under a contract or arrangement over a period.
Asaan alfaaz: Muahiday ke tehat musalsal payments.
Example: Identify the nature of each retirement-annuity payment.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
A tribunal hearing matters within its statutory inland-revenue appellate jurisdiction.
Asaan alfaaz: Inland revenue appeals ka tribunal.
Example: Check the current route and limitation for the specific order.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
Dividing an expense between income streams, activities or periods on a supportable basis.
Asaan alfaaz: Mushtarka kharch ka munasib taqseemi hisaab.
Example: Split shared rent between business and private use.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
A fund approved for providing qualifying gratuity benefits under the relevant rules.
Asaan alfaaz: Approved gratuity benefits ka fund.
Example: An employer's internal reserve alone does not establish approval.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
A pension fund that has obtained the approval required by the applicable tax rules.
Asaan alfaaz: Tax rules ke tehat approved pension fund.
Example: Confirm approval before considering a related tax concession.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
Evaluating related-party dealings by reference to conditions between independent parties.
Asaan alfaaz: Related parties ke liye independent dealing ka usool.
Example: Compare a group-company service fee with comparable independent services.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
A determination or statutory treatment of a taxpayer's income and liability under the relevant procedure.
Asaan alfaaz: Income aur tax ka applicable assessment.
Example: Read the order and period before deciding a response.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
A resource or property interest recorded for the relevant reporting purpose.
Asaan alfaaz: Milkiyat ya economic resource.
Example: Separate ownership, value and funding evidence.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
Persons connected in a way that falls within the relevant statutory association tests.
Asaan alfaaz: Qanooni tests ke tehat linked afraad ya idaray.
Example: Ownership and control can affect the analysis.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
An entity classification that can include a firm or other qualifying association; it is distinct from an individual.
Asaan alfaaz: Afraad ki eligible association ya firm.
Example: A partnership's own obligations need separate review.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
The published income-tax active taxpayer list used for status checks under the applicable rules.
Asaan alfaaz: Income tax active taxpayers ki list.
Example: Check the relevant date rather than relying on an old screenshot.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
The sales-tax active list, separate from the income-tax ATL and its conditions.
Asaan alfaaz: Sales tax ki alag active list.
Example: Income ATL membership does not prove sales ATL membership.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceLegal process
A legal restriction or seizure step affecting property under an authorised process.
Asaan alfaaz: Property par qanooni attachment.
Example: Identify the property and scope of the attachment order.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
A sequence of records linking an entry to its origin, changes and approvals.
Asaan alfaaz: Entry se asal evidence tak record ka silsila.
Example: Retain the original invoice and correction history.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceFiling & payments
A person permitted to sign or approve a document for another person or entity.
Asaan alfaaz: Document sign karnay ka authorised shakhs.
Example: Confirm signing authority before filing company documents.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
A deduction for an irrecoverable debt when the statutory requirements are satisfied.
Asaan alfaaz: Na milnay walay qarz ki eligible deduction.
Example: An overdue invoice is not automatically a deductible bad debt.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
A statement of assets, liabilities and equity at a particular date.
Asaan alfaaz: Khaas tareekh ke assets aur liabilities ki statement.
Example: A year-end balance sheet is a snapshot, not annual cash movement.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
An adjustment reconciling tax deductions with value recovered on disposal where the rules require it.
Asaan alfaaz: Asset disposal par tax deduction ka adjustment.
Example: Selling a depreciated asset can create an additional adjustment.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
Matching bank records with the business's cash-book or ledger records.
Asaan alfaaz: Bank aur apnay record ka hisaab milana.
Example: Investigate an unpresented cheque rather than deleting it.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
The person entitled to use and enjoy income under the applicable legal or treaty analysis.
Asaan alfaaz: Income ka asal entitled malik.
Example: A payment intermediary is not necessarily its beneficial owner.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
An assessment made under specified statutory conditions using the authority's judgment and available material.
Asaan alfaaz: Specified halat mein available material par assessment.
Example: Review the preconditions and material relied on.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
A shipping document evidencing receipt of goods and carriage terms, with legal effects depending on its form.
Asaan alfaaz: Samundari shipment ka transport document.
Example: Match container and consignee details.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A restrictive listing action taken under specified legal powers and procedure.
Asaan alfaaz: Specified procedure ki restrictive listing.
Example: Verify the exact order instead of relying on an old screenshot.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
Input tax for which deduction is prohibited or restricted by the applicable provision.
Asaan alfaaz: Qanoonan restricted input tax.
Example: A genuine invoice alone does not ensure recoverability.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
A customs-controlled place where goods may be stored under a duty-suspension arrangement.
Asaan alfaaz: Customs control mein goods ka warehouse.
Example: Removal for local use may trigger clearance requirements.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
Maintaining organised records of financial transactions.
Asaan alfaaz: Financial transactions ka record rakhna.
Example: Record an expense with its invoice and payment reference.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
The responsibility to establish a fact or claim under the applicable rule.
Asaan alfaaz: Claim ya fact sabit karnay ki zimmedari.
Example: A claimed expense may require supporting evidence.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
A relationship or activity linking business income to a jurisdiction under the applicable rules.
Asaan alfaaz: Business ka jurisdiction se qanooni talluq.
Example: Local operations may matter even if payment is received overseas.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
Income from carrying on a business, measured with the applicable expense and tax-treatment rules.
Asaan alfaaz: Karobar se hasil aamdani.
Example: A trader separates sales, cost of stock and allowable expenses.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
Spending on an asset or enduring benefit whose treatment differs from an ordinary operating expense.
Asaan alfaaz: Asset ya long-term faiday ka kharch.
Example: Equipment cost may require asset-based relief rather than immediate deduction.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A gain measured when a capital asset is disposed of; its taxable treatment depends on the asset and applicable rules.
Asaan alfaaz: Asset bechnay par hasil munafa.
Example: The sale proceeds alone are not necessarily the gain.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
Funds or assets contributed by an owner to a business.
Asaan alfaaz: Malik ka business mein dala gaya capital.
Example: Document the source rather than labeling unexplained receipts as capital.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A loss on disposing of a capital asset measured under the relevant rules.
Asaan alfaaz: Capital asset dispose karnay ka loss.
Example: Its use against salary may be restricted.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
Insurance covering specified risks to goods in transit.
Asaan alfaaz: Safar mein maal ki insurance.
Example: Check the insured value and covered journey.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
The value at which an asset or liability appears in the accounts after applicable adjustments.
Asaan alfaaz: Accounts mein dikhai gayi net value.
Example: Compare asset cost with accumulated depreciation.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
Recognising receipts and payments when cash is received or paid, where this method is permitted.
Asaan alfaaz: Cash ki receipt aur payment par hisaab.
Example: Compare the payment date with the invoice date.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
A record of cash receipts and payments.
Asaan alfaaz: Cash receipts aur payments ka register.
Example: Match daily cash collections to the cash book.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
A statement explaining cash movements by activity over a period.
Asaan alfaaz: Cash ki movement ki statement.
Example: Profit can be positive while operating cash flow is negative.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
Evidence of where goods originate for a specified trade purpose.
Asaan alfaaz: Maal ke origin ka certificate.
Example: Preferential treatment may require a prescribed certificate.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
The organised list of account codes used to classify transactions.
Asaan alfaaz: Accounts aur unke codes ki list.
Example: Use separate codes for sales and capital introduced.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
An Incoterms sea-trade term covering cost, insurance and freight responsibilities to a named destination port.
Asaan alfaaz: Cost insurance freight ka trade term.
Example: Cost allocation and transfer of risk are different questions.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
An official communication explaining or administering a matter; its legal role differs from an Act.
Asaan alfaaz: Official explanatory ya administrative circular.
Example: Check the circular against the governing legislation.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
The national identity number used for identification and relevant individual taxpayer processes.
Asaan alfaaz: Fard ka qaumi shanakhti number.
Example: Do not publish a client's full identity number in screenshots.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceCustoms & trade
The seller's document describing a commercial transaction and its price.
Asaan alfaaz: Tijarati sale aur price ka invoice.
Example: Customs may require more than the invoice to establish value.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
An appellate authority for matters assigned to that forum by applicable law.
Asaan alfaaz: Assigned tax appeals ka forum.
Example: The appealable order determines whether this is the correct forum.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
An inland-revenue authority exercising functions assigned by tax law.
Asaan alfaaz: Inland revenue ka statutory authority officer.
Example: Identify the relevant office on a notice.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
An entity within the statutory company definition, which can be wider than everyday usage.
Asaan alfaaz: Tax law ki company definition mein anay wala idara.
Example: Check the legal tax classification before selecting individual slabs.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
An independent transaction sufficiently similar for a pricing comparison after relevant adjustments.
Asaan alfaaz: Pricing compare karnay ki milti julti transaction.
Example: Different delivery terms can reduce comparability.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
The authority designated to perform particular functions under a tax treaty.
Asaan alfaaz: Tax treaty ki muqarrar authority.
Example: Submit a treaty-procedure request to the designated office.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceFiling & payments
A schedule of applicable filing, payment and administrative tasks.
Asaan alfaaz: Applicable filing aur payments ka schedule.
Example: Record each entity's actual obligations rather than one universal deadline.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
Acceptance of a late procedural step where the law permits and the authority allows it.
Asaan alfaaz: Eligible late action ki delay maafi.
Example: Explain and evidence the delay rather than assuming acceptance.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
A possible obligation or an obligation not recognised as a provision under the accounting criteria.
Asaan alfaaz: Ghair yaqini mumkin zimmedari.
Example: A disputed claim may need disclosure instead of a booked expense.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
A transaction involving associated parties for transfer-pricing analysis.
Asaan alfaaz: Associated parties ki transaction.
Example: A parent company lending to its subsidiary may be controlled.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
The recognised cost used when measuring a gain, loss or tax adjustment.
Asaan alfaaz: Gain nikalnay ke liye recognised lagat.
Example: Keep acquisition cost and eligible incidental costs separately.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
The cost attributable to goods or services sold for the relevant period.
Asaan alfaaz: Sold goods ya services ki cost.
Example: Purchases are not always identical to cost of sales.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceCustoms & trade
The country assigned to goods under the applicable origin rules.
Asaan alfaaz: Rules ke mutabiq maal ka asal mulk.
Example: The shipping country need not be the origin country.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceFiling & payments
The computerized payment receipt evidencing a recorded tax payment.
Asaan alfaaz: Ada shuda tax ki computerized receipt.
Example: A prepared PSID is different from a paid CPR.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceSales tax
A document recording a downward correction or other prescribed adjustment to a transaction.
Asaan alfaaz: Invoice adjustment ka credit document.
Example: A return of goods may require a linked credit note.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
Money received before delivering the contracted goods or services.
Asaan alfaaz: Customer se pehle mili raqam.
Example: Reconcile the advance when the final invoice is raised.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
A person authorised to represent another in customs formalities under applicable rules.
Asaan alfaaz: Customs formalities ka authorised agent.
Example: Verify authority before sharing shipment documents.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
A duty charged on goods under the applicable customs tariff and law.
Asaan alfaaz: Maal par applicable customs duty.
Example: Classification and value both affect the computation.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
The classification and duty schedule used for customs purposes.
Asaan alfaaz: Customs classification aur rates ka schedule.
Example: Use the tariff relevant to the import period.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
The value determined for customs purposes under the applicable valuation rules.
Asaan alfaaz: Customs calculation ki assessed value.
Example: Invoice price may require statutory additions.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A document recording an upward correction or other prescribed adjustment to a transaction.
Asaan alfaaz: Invoice adjustment ka debit document.
Example: Keep it linked to the original invoice.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
An amount the law permits to reduce the relevant income computation when conditions are met.
Asaan alfaaz: Qanoonan aamdani se minus honay wali raqam.
Example: Retain evidence supporting an allowance claimed.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceLegal process
A rule treating something as a specified legal fact for its stated purpose.
Asaan alfaaz: Khaas purpose ke liye qanoonan farz ki gayi baat.
Example: A deemed receipt need not involve a cash receipt that day.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
A statutory charge associated with specified defaults, calculated under its own rules.
Asaan alfaaz: Specified default ka izafi charge.
Example: Distinguish the surcharge from the original unpaid tax.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
A receipt recorded before the related revenue is earned under the accounting method.
Asaan alfaaz: Service se pehle mili raqam ka accounting balance.
Example: An advance subscription can relate to future service.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
A document recording delivery of goods.
Asaan alfaaz: Maal delivery ka record.
Example: Compare received quantities with the supplier invoice.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
A formal notice requiring payment of an identified amount under the relevant procedure.
Asaan alfaaz: Specified raqam ada karnay ka notice.
Example: Match the demand with the underlying order and period.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
A charge associated with exceeding agreed free time for goods or transport equipment under applicable terms.
Asaan alfaaz: Allowed time se zyada ruknay ka charge.
Example: Check port and shipping-line terms separately.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
An allocation or deduction for qualifying asset use; tax depreciation follows its own rules.
Asaan alfaaz: Asset use ki applicable depreciation.
Example: Accounting depreciation may differ from the tax deduction.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
Removal from a registration system through the prescribed procedure and conditions.
Asaan alfaaz: Qanooni process se registration khatam karna.
Example: Stopping trading alone may not complete deregistration.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceSales tax
Electronic generation or reporting of invoices through the prescribed system.
Asaan alfaaz: Prescribed electronic invoice process.
Example: Check implementation dates and the covered taxpayer class.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
An expense excluded from deduction by the applicable rules even if recorded in accounts.
Asaan alfaaz: Tax deduction ke liye na-manzoor kharch.
Example: A personal payment is not automatically a business deduction.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
The consideration recognised on disposal of an asset under the relevant rules.
Asaan alfaaz: Asset dispose karnay ki recognised raqam.
Example: Non-cash consideration may require valuation.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A person supplying goods through a distribution arrangement.
Asaan alfaaz: Distribution arrangement mein maal supply karnay wala.
Example: Read the contract to distinguish agency from resale.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
A distribution or amount treated as a dividend under the relevant rules.
Asaan alfaaz: Shareholding se related distribution.
Example: The entity and distribution type can affect tax treatment.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceLegal process
Documents relied on to establish facts in a proceeding.
Asaan alfaaz: Facts ka documents se saboot.
Example: A bank record can support a payment assertion.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
A treaty allocating taxing rights or relief between jurisdictions, subject to eligibility and domestic procedures.
Asaan alfaaz: Do mumalik ka tax muahida.
Example: A treaty benefit may require residence evidence.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
A saved declaration that has not yet completed submission.
Asaan alfaaz: Save hui magar submit na hui declaration.
Example: A draft on screen is not proof of filing.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
Money or assets taken by an owner for personal use.
Asaan alfaaz: Malik ki personal withdrawal.
Example: Personal withdrawals should not be disguised as business costs.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
The prescribed date for an obligation, as affected by any valid extension applying to it.
Asaan alfaaz: Applicable aakhri tareekh.
Example: An extension for filing may not cover every payment obligation.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceCustoms & trade
Repayment or relief of specified duties under a qualifying drawback scheme.
Asaan alfaaz: Eligible duty ki scheme ke tehat wapsi.
Example: Document the connection between imported inputs and exported goods.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
The date from which a provision operates for the covered cases.
Asaan alfaaz: Provision ke nafiz honay ki tareekh.
Example: Publication and commencement can fall on different dates.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
Tax divided by the corresponding income or transaction base; the chosen base must be clear.
Asaan alfaaz: Kul tax ka aamdani se nisbat.
Example: Tax of 10 on income of 100 gives an effective rate of 10 percent.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
Confirming identity, submission or document status through an electronic process.
Asaan alfaaz: Electronic tareeqay se tasdeeq.
Example: Use the official portal and keep credentials private.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
An arrangement giving employees shares or rights linked to shares.
Asaan alfaaz: Mulazmeen ko shares denay ki scheme.
Example: Grant, exercise and sale may be different tax events.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
Clearance of goods from a bonded warehouse for an authorised destination or use.
Asaan alfaaz: Bonded warehouse se goods ki clearance.
Example: Review duty treatment at the relevant clearance stage.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
Income covered by an exemption provision, subject to its limits and conditions.
Asaan alfaaz: Sharaait ke sath tax se mustasna aamdani.
Example: An exemption does not automatically remove disclosure obligations.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceSales tax
A supply covered by an exemption, with consequences distinct from zero rating.
Asaan alfaaz: Exemption wali supply.
Example: Do not assume the same input treatment as a zero-rated supply.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A certificate allowing specified relief from tax deduction or collection subject to its scope and validity.
Asaan alfaaz: Khaas deduction se relief ka certificate.
Example: Check the payee, payment type and valid period.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
A statutory clause clarifying the intended meaning or operation of a provision.
Asaan alfaaz: Provision ka matlab wazeh karnay wala clause.
Example: Read the explanation before applying an ambiguous term.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A supply involving export that must meet the applicable tax conditions.
Asaan alfaaz: Export se related supply.
Example: Shipping evidence may be required for the claimed treatment.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
A person sending goods out of a jurisdiction under applicable export procedures.
Asaan alfaaz: Maal bairoon mulk bhejnay wala.
Example: Retain evidence of export and receipt where required.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceFiling & payments
An authorized change to the time allowed for a specified obligation.
Asaan alfaaz: Khaas obligation ki muddat mein izafa.
Example: Read which taxpayers and forms the extension covers.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A value determined by the relevant market-value rules for a particular asset or transaction.
Asaan alfaaz: Applicable rules ke mutabiq bazari qeemat.
Example: A related-party price may need comparison with a market value.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A federal levy on specified goods or services under its own legislation.
Asaan alfaaz: Specified goods ya services ka federal excise.
Example: Do not treat every excise charge as ordinary sales tax.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A defined category of payments for specified technical or related services under law or treaty.
Asaan alfaaz: Technical services ki defined fee.
Example: Read the service contract before classifying the fee.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
A cost-flow assumption that treats the earliest stock costs as used first.
Asaan alfaaz: Pehli stock cost ko pehle use samajhna.
Example: Use it consistently when valuing interchangeable goods.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceFiling & payments
A convenient label often tied to ATL appearance; the legal consequence depends on the provision and date.
Asaan alfaaz: Applicable ATL se related status.
Example: Verify the relevant list before a transaction.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A treatment under which the specified deduction or charge settles tax for the covered income, subject to conditions.
Asaan alfaaz: Covered aamdani ka final tax treatment.
Example: Do not assume every withholding deduction is final.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceLegal process
Enacted legislation containing fiscal changes, with commencement provisions that require reading.
Asaan alfaaz: Manzoor shuda fiscal qanoon.
Example: A headline budget announcement is not the enacted text.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceLegal process
A legislative proposal that may change before enactment.
Asaan alfaaz: Fiscal legislation ki tajweez.
Example: Keep proposed measures separate from enacted rules.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceCustoms & trade
An Incoterms sea-trade term allocating delivery at the named shipment port under its rules.
Asaan alfaaz: Named port par shipment delivery ka trade term.
Example: Name the port and Incoterms version in the contract.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
A business presence outside the home jurisdiction meeting the applicable establishment tests.
Asaan alfaaz: Bairoon mulk qualifying business presence.
Example: Analyse a foreign branch's activities and the relevant treaty.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
Relief that may offset qualifying foreign tax against corresponding domestic tax, within applicable limits.
Asaan alfaaz: Eligible foreign tax ka credit.
Example: Keep the foreign assessment and payment evidence.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
Income classified outside Pakistan-source income under the relevant sourcing rules.
Asaan alfaaz: Foreign source rules ke mutabiq aamdani.
Example: A foreign payment address alone does not determine the source.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceCustoms & trade
The charge for transporting goods.
Asaan alfaaz: Maal ki transportation ka charge.
Example: Separate freight from goods price when the valuation method requires it.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
An additional sales-tax charge under a specific provision, subject to conditions and exclusions.
Asaan alfaaz: Applicable supply par izafi sales tax.
Example: Check the recipient and supply category before applying it.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
The central collection of accounts recording a business's financial movements.
Asaan alfaaz: Karobar ke accounts ka markazi record.
Example: Trace an expense total back to ledger entries.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
A declaration of goods and associated particulars submitted for customs processing.
Asaan alfaaz: Customs ke liye maal ki declaration.
Example: Match quantity and value to supporting documents.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
An employment-related lump sum commonly connected with retirement or service termination.
Asaan alfaaz: Service khatam honay par milnay wali lump sum.
Example: Approval status and statutory limits may affect treatment.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
Amounts received before deducting related expenses, subject to the relevant classification.
Asaan alfaaz: Expenses se pehle relevant receipts.
Example: Separate loans and capital introduced from revenue receipts.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceLegal process
The specific reasons on which an appellant challenges an order.
Asaan alfaaz: Appeal mein challenge ki wajahen.
Example: Identify each disputed finding and requested relief.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
A legal category used to classify income and apply its own computation rules.
Asaan alfaaz: Aamdani ki qanooni category.
Example: Rent should not automatically be treated as employment salary.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceLegal process
A notice identifying an opportunity or requirement to attend a hearing.
Asaan alfaaz: Samaat ke liye bulaway ka notice.
Example: Check the hearing date and required material.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
A code in the international Harmonized System for classifying goods.
Asaan alfaaz: Goods classification ka international code.
Example: Product composition can change its classification.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
A reduction of an asset's carrying amount under the relevant accounting rules.
Asaan alfaaz: Asset ki recoverable value kam honay ka adjustment.
Example: A damaged machine may have a lower recoverable amount.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
Sales tax applied to imported goods under the relevant law.
Asaan alfaaz: Imported goods par sales tax.
Example: Keep the import declaration and payment evidence.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
The person identified as responsible for the import declaration and related obligations.
Asaan alfaaz: Import ki declared zimmedari wala shakhs.
Example: A logistics provider is not automatically the importer.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
A separate income category that commonly covers rent from buildings or land under the relevant provisions.
Asaan alfaaz: Kiraye ki aamdani ka head.
Example: A rented shop can require a property-income computation.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceCustoms & trade
Standard trade terms allocating specified delivery responsibilities, costs and risks.
Asaan alfaaz: Delivery costs aur risks ke standard trade terms.
Example: An agreed term does not replace customs tax law.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
A deduction available for qualifying assets under a specific initial-allowance provision.
Asaan alfaaz: Eligible asset ki initial tax deduction.
Example: Check asset eligibility before using an allowance.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
Tax on purchases or imports that may qualify for adjustment subject to the applicable conditions.
Asaan alfaaz: Purchases par paid tax.
Example: An invoice alone does not settle every eligibility restriction.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceSales tax
The permitted use of eligible input tax against the relevant output liability.
Asaan alfaaz: Eligible input ko output se adjust karna.
Example: Blocked or unrelated inputs may be excluded.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceSales tax
Allocating input tax between activities with different recovery treatment.
Asaan alfaaz: Input tax ko eligible aur doosray use mein taqseem karna.
Example: Shared inputs for taxable and exempt activity may need allocation.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
Eligible input tax remaining for treatment in a later period under the rules.
Asaan alfaaz: Baqi eligible input tax aglay period le jana.
Example: A carried balance is not automatically a cash refund.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
An asset without physical form, such as a qualifying licence or acquired right.
Asaan alfaaz: Ghair jismani asset ya haq.
Example: A purchased software licence may need separate treatment from equipment.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
Goods held for sale or production, valued under the applicable accounting and tax rules.
Asaan alfaaz: Karobar ka stock.
Example: Closing stock affects business profit measurement.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
Assigning a value to stock using an applicable and consistent method.
Asaan alfaaz: Stock ki value nikalna.
Example: Check damaged stock as well as purchase costs.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A unique or sequential identifier assigned to an invoice under applicable requirements.
Asaan alfaaz: Invoice ki pehchan ka serial number.
Example: Use it to match a credit note to the original invoice.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
Checking an invoice's recorded details or status through an authorised process.
Asaan alfaaz: Invoice details ki tasdeeq.
Example: Confirm supplier and invoice details through the official system.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceFiling & payments
FBR's electronic platform for registration, declarations, payments and related taxpayer tasks.
Asaan alfaaz: FBR ka online taxpayer portal.
Example: Check the official domain before entering credentials.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
A recorded accounting adjustment or transaction with corresponding debits and credits.
Asaan alfaaz: Debit aur credit ki accounting entry.
Example: An accrual may be posted through a journal.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
The legal authority of an officer or forum over a person, place or matter.
Asaan alfaaz: Officer ya forum ka qanooni ikhtiyar.
Example: Check that the issuing office has authority over the case.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
The combined cost of bringing goods to the intended location, using a clearly stated cost scope.
Asaan alfaaz: Maal destination tak lanay ki majmooi lagat.
Example: Include applicable freight and non-recoverable charges.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceFiling & payments
A category that can have a distinct treatment under particular provisions and years.
Asaan alfaaz: Der se filing ki applicable category.
Example: Do not treat late filing and non-filing as identical in every calculation.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
An obligation owed to another party, supported by its underlying facts.
Asaan alfaaz: Wajib-ul-ada zimmedari.
Example: Keep evidence of an outstanding loan.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceLegal process
The legally prescribed time window for taking a procedural step.
Asaan alfaaz: Qanooni action ki muqarrar muddat.
Example: Calculate the period using the relevant service and computation rules.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
Moving an eligible unused loss to a later year within the prescribed conditions and period.
Asaan alfaaz: Baqi eligible loss aglay saal le jana.
Example: Record the origin year and amount already used.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
Using an eligible loss against income where the law permits the combination.
Asaan alfaaz: Eligible loss ko income ke muqabil adjust karna.
Example: A restricted loss cannot automatically offset every income head.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceSales tax
A person carrying out activities within the applicable manufacturing definition.
Asaan alfaaz: Applicable definition ke tehat maal bananay wala.
Example: Processing or assembly may need classification under the law.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
The rate applying to an additional portion of income within the applicable band or rule.
Asaan alfaaz: Izafi aamdani par lagne wala rate.
Example: The next rupee can face a different rate from the average rate.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A statutory floor or minimum treatment for specified income or turnover, subject to exceptions and adjustments.
Asaan alfaaz: Specified basis par kam az kam tax.
Example: A business loss does not by itself rule out every minimum-tax charge.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A treaty procedure through which competent authorities address qualifying tax disputes.
Asaan alfaaz: Treaty dispute ke liye authorities ka procedure.
Example: It is separate from an ordinary domestic appeal.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
The residual profit after the expenses included in the stated financial computation.
Asaan alfaaz: Relevant expenses ke baad bacha munafa.
Example: Accounting net profit can differ from taxable income.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
A person who does not meet the applicable resident definition for that year.
Asaan alfaaz: Us tax year mein resident na honay wala shakhs.
Example: Income source still matters when considering Pakistan taxation.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A shorthand for computation under ordinary applicable income-tax rules rather than a particular final or minimum treatment.
Asaan alfaaz: Aam applicable computation rules.
Example: A receipt label does not alone decide its tax regime.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
The standard annual reporting period ending in June, identified by the year in which it ends.
Asaan alfaaz: Aam July se June wala tax saal.
Example: July 2026 to June 2027 is the normal tax year 2027.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceLegal process
An official instrument communicating a decision, rule or commencement under the relevant power.
Asaan alfaaz: Official notified instrument.
Example: Its effective date may differ from its issue date.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
The identifier associated with income-tax registration; the identifier used depends on the taxpayer type.
Asaan alfaaz: Income tax registration ki pehchan.
Example: Use the exact registration details shown in the taxpayer profile.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
Profit from operating activities before items excluded by the stated presentation.
Asaan alfaaz: Operating activities ka munafa.
Example: State which expenses the measure includes.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
A legislative instrument made under the constitutional ordinance-making power.
Asaan alfaaz: Constitutional power se jari ordinance.
Example: Check its continuing legal status and amendments.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
A head for income that falls within its provisions rather than another specified income head.
Asaan alfaaz: Doosray applicable head mein na anay wali aamdani.
Example: Classify a receipt before applying a rate.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceSales tax
Tax charged or payable on relevant outward supplies.
Asaan alfaaz: Sales par charged tax.
Example: Separate the selling price from the tax component in records.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
An amount shown as remaining payable against a recorded demand.
Asaan alfaaz: Demand ka baqi payable balance.
Example: Compare the balance with payments and any appellate relief.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
A document showing package contents, quantities and related shipment details.
Asaan alfaaz: Packages ke contents ki list.
Example: Check carton counts against delivered packages.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
A platform supporting specified cross-border trade regulatory submissions and processes.
Asaan alfaaz: Trade regulatory processes ka single-window platform.
Example: Use official access to submit the required trade information.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
Income connected to Pakistan under the source rules applicable to that kind of receipt.
Asaan alfaaz: Pakistan se qanoonan mansub aamdani.
Example: Where employment is exercised can matter for salary source.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
An amount owed by the business or person to another party.
Asaan alfaaz: Doosray ko ada honay wali raqam.
Example: An unpaid supplier invoice may be a payable.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
Matching deposited amounts with the correct liability and tax period.
Asaan alfaaz: Payment aur liability ka hisaab milana.
Example: Investigate a CPR posted to the wrong year.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
A Pakistan Customs Tariff classification code used for goods.
Asaan alfaaz: Pakistan customs classification code.
Example: Check the detailed product description before selecting a code.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
A sanction imposed for a specified contravention under the applicable procedure.
Asaan alfaaz: Specified khilaf-warzi ki saza ya charge.
Example: A penalty and the underlying tax are separate amounts.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A retirement-related payment whose tax treatment depends on the applicable provision and facts.
Asaan alfaaz: Retirement se related payment.
Example: Do not apply an exemption without checking its conditions.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A taxable business presence defined by domestic law or an applicable treaty.
Asaan alfaaz: Foreign business ki taxable local presence.
Example: A foreign business must examine its actual local operations.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A benefit connected with employment that may need valuation for salary taxation.
Asaan alfaaz: Naukri se milnay wala non-cash faida.
Example: An employer-provided benefit can have tax value without a cash payment.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
A controlled amount held for small routine expenses.
Asaan alfaaz: Chhotay kharchon ke liye cash.
Example: Keep vouchers for small office purchases.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
Rules identifying where a supply is treated as occurring for a relevant tax.
Asaan alfaaz: Tax ke liye supply ki jagah tay karna.
Example: Cross-border services need a location analysis.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
Connecting a covered point-of-sale system with the required reporting system.
Asaan alfaaz: Sales system ka reporting system se rabta.
Example: Applicability depends on the prescribed business category.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
An instrument granting authority to act for another within its terms.
Asaan alfaaz: Doosray ki taraf se kaam ka authority document.
Example: Specify the matter and permitted actions.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
A tariff concession available under a qualifying trade arrangement and its conditions.
Asaan alfaaz: Trade arrangement ki conditional duty riayat.
Example: Origin requirements must be satisfied before claiming it.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
A payment made before the related benefit is consumed.
Asaan alfaaz: Pehle ada shuda future kharch.
Example: Annual insurance may cover more than one reporting period.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceFiling & payments
The person treated as the principal officer of an entity under the applicable definition.
Asaan alfaaz: Idaray ka applicable principal officer.
Example: Use the correct authorised person's details in entity filings.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
A tax-law expression covering specified returns on debt or money lent, including relevant deposit returns.
Asaan alfaaz: Debt ya deposit ka applicable return.
Example: A bank certificate helps identify the receipt and deduction.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceLegal process
Application of a rule from its specified future or current commencement onward.
Asaan alfaaz: Specified start ke baad rule ka itlaq.
Example: Do not automatically apply a new rule to an earlier transaction.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A tax on services under the relevant province's law, distinct from federal sales tax on goods.
Asaan alfaaz: Provincial law ke tehat services par tax.
Example: Identify the applicable province and service before choosing treatment.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
An accounting liability estimate meeting the relevant recognition criteria.
Asaan alfaaz: Estimated obligation ka accounting record.
Example: Accounting recognition does not guarantee a tax deduction.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
A clause that qualifies or limits the provision to which it relates.
Asaan alfaaz: Provision ko qualify karnay wali shart.
Example: A broad entitlement may be narrowed by its proviso.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceFiling & payments
A payment slip identifier used to reference an intended tax payment.
Asaan alfaaz: Tax payment slip ki pehchan.
Example: Verify taxpayer, tax type, period and amount before paying.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
A buyer's document specifying requested goods or services.
Asaan alfaaz: Kharidari ka order document.
Example: Match ordered quantities to the invoice and delivery.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
Goods returned to a supplier with corresponding accounting adjustments.
Asaan alfaaz: Supplier ko maal wapas karna.
Example: Link returned stock to its original invoice.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
Exporting goods that were previously imported, under the relevant procedure.
Asaan alfaaz: Imported maal ko dobara export karna.
Example: Match the outward goods to the earlier import record.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
An amount owed to the business or person by another party.
Asaan alfaaz: Doosray se wasool honay wali raqam.
Example: An unpaid customer invoice may be a receivable.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
An employee savings fund recognised under the relevant tax provisions.
Asaan alfaaz: Recognised mulazmeen ka savings fund.
Example: Check recognition and withdrawal conditions separately.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
Keeping documents for the period required by the relevant law and circumstances.
Asaan alfaaz: Records ko required muddat tak sambhalna.
Example: An ongoing dispute may require retaining records longer.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceLegal process
Steps taken to recover an amount under the powers and safeguards in law.
Asaan alfaaz: Wajib raqam recover karnay ka procedure.
Example: Check whether a valid stay affects the demanded amount.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
Correction of an eligible error through the prescribed rectification process.
Asaan alfaaz: Eligible ghalti ki prescribed correction.
Example: Not every disputed interpretation is a rectifiable error.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A certificate authorising a lower deduction or collection rate for covered payments.
Asaan alfaaz: Kam deduction rate ka applicable certificate.
Example: Do not apply it to an unrelated payment category.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
Calculating depreciation by applying a rate to a declining balance.
Asaan alfaaz: Ghat'tay balance par depreciation.
Example: The annual charge changes as the balance falls.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
A prescribed procedure bringing a qualifying question of law before a High Court.
Asaan alfaaz: Eligible legal question High Court le janay ka procedure.
Example: A reference differs from rehearing every factual dispute.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceFiling & payments
Applying a recognised refund or credit against another liability where authorised.
Asaan alfaaz: Authorised refund ko liability se adjust karna.
Example: Keep evidence of approval and the liability adjusted.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A person registered or treated as registered under the relevant law.
Asaan alfaaz: Relevant law ke tehat registered shakhs.
Example: Being registered does not remove filing and record obligations.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
The identity, address and activity details held in the registration record.
Asaan alfaaz: Registration record ki bunyadi details.
Example: Update a changed business address through the proper process.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
An additional customs duty imposed on specified goods through the applicable legal mechanism.
Asaan alfaaz: Specified goods par additional regulatory duty.
Example: Check the current instrument for the specific goods.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
Information explaining relevant relationships, transactions and balances with connected parties.
Asaan alfaaz: Related parties ki transactions ki tafseel.
Example: Disclose a director's loan where the reporting rules require it.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
An order sending a matter back for further action or determination.
Asaan alfaaz: Case dobara decision ke liye wapas bhejna.
Example: Read which questions remain open after remand.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
Transferring business profits from one jurisdiction to another under applicable rules.
Asaan alfaaz: Munafa doosray mulk transfer karna.
Example: Separate the original profit computation from the later transfer.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
A person meeting the residence tests for the relevant tax year; the tests differ for individuals and entities.
Asaan alfaaz: Tax year ke residence tests par poora utrnay wala shakhs.
Example: Citizenship alone does not settle every residence question.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
The estimated amount recoverable at the end of an asset's useful life after relevant disposal costs.
Asaan alfaaz: Useful life ke akhir ki expected baqi value.
Example: Consider estimated scrap proceeds in the accounting calculation.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A tax valuation approach using the defined retail price for specified goods.
Asaan alfaaz: Specified goods ka retail-price tax basis.
Example: Check whether the goods fall in the relevant schedule.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A seller making retail supplies within the applicable definition.
Asaan alfaaz: Retail sale karnay wala.
Example: Registration rules can depend on the retailer category.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
An amendment given effect from an earlier date as specified by law.
Asaan alfaaz: Pichli tareekh se effect wali amendment.
Example: Review the stated commencement and affected periods.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceFiling & payments
A declaration of income and tax information for the relevant year in the required form.
Asaan alfaaz: Saal ki income aur tax declaration.
Example: Review all income heads before submitting.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
A corrected return submitted using the applicable revision procedure.
Asaan alfaaz: Applicable procedure se durust ki gayi return.
Example: Check time limits and required permissions before revision.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A payment for specified rights, property or knowledge within the applicable definition.
Asaan alfaaz: Khaas rights istemaal karnay ka muawza.
Example: A licence fee needs classification based on the rights granted.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
Subordinate legislation made under authority granted by a parent law.
Asaan alfaaz: Parent law ke tehat banay rules.
Example: A procedural rule must be read with its enabling law.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
Criteria used to determine the origin of goods.
Asaan alfaaz: Maal ka origin tay karnay ke rules.
Example: Simple repacking may not change origin.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
Employment-related remuneration, including taxable benefits where the law brings them into salary.
Asaan alfaaz: Naukri ki aamdani aur taxable benefits.
Example: An annual bonus can affect the annual salary estimate.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
Goods returned by a customer with related revenue and tax adjustments.
Asaan alfaaz: Customer se bikay maal ki wapsi.
Example: Record the return and any authorised credit note.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A tax applying to taxable supplies or imports under the relevant federal or provincial law.
Asaan alfaaz: Taxable supply ya import par tax.
Example: First identify whether goods or services and which jurisdiction are involved.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceSales tax
Matching return schedules to underlying sales, purchases and adjustments.
Asaan alfaaz: Sales tax schedules aur records ka hisaab milana.
Example: Resolve an invoice mismatch before final submission.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A request for repayment of qualifying sales tax through the prescribed procedure.
Asaan alfaaz: Eligible sales tax refund ki darkhwast.
Example: Reconcile the claim to invoices and export evidence where relevant.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A mechanism under which a designated person withholds part or all of a specified sales-tax amount.
Asaan alfaaz: Sales tax ka prescribed withholding process.
Example: Identify the applicable withholding rules and payer category.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceLegal process
An attached part of legislation containing specified rates, lists or detailed provisions.
Asaan alfaaz: Act ke sath rates ya details ka schedule.
Example: Read the relevant schedule entry with its conditions.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
Money held as security under an agreement, often repayable if conditions are met.
Asaan alfaaz: Agreement ki security ke liye jama raqam.
Example: A refundable rent deposit differs from rent expense.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
Delivery or communication of a notice through a method recognised by law.
Asaan alfaaz: Notice ki qanoonan recognised delivery.
Example: Retain evidence of electronic or physical service.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
A reduction offered for payment under agreed timing or settlement terms.
Asaan alfaaz: Payment ki shart par discount.
Example: Check whether early payment qualifies.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
Compensation connected with the ending of employment, whose treatment depends on its nature and the law.
Asaan alfaaz: Naukri khatam honay ki compensation.
Example: Separate unpaid salary from termination compensation.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
A notice asking a person to explain why a proposed action should not be taken.
Asaan alfaaz: Proposed action se pehle jawab ka notice.
Example: Read the allegation and response deadline before replying.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
An individual carrying on business in their own capacity rather than through a separate company.
Asaan alfaaz: Apnay naam par karobar karnay wala fard.
Example: Keep business records separate from personal spending.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
An approved or prescribed reporting period different from the normal tax year.
Asaan alfaaz: Mukhtalif approved reporting period.
Example: An entity using another year end must use its applicable tax-year rules.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A business category subject to specific statutory rules for speculative transactions.
Asaan alfaaz: Speculative transactions ki khaas business category.
Example: Review loss restrictions before combining it with ordinary trading.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
A statutory regulatory order issued under delegated legal authority.
Asaan alfaaz: Delegated authority ka regulatory order.
Example: Read the enabling section and operative wording.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceLegal process
A structured account of relevant facts supporting a legal submission.
Asaan alfaaz: Case ke relevant facts ki tafseel.
Example: Keep dates and documentary references consistent.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
A law enacted by the competent legislature.
Asaan alfaaz: Qanoon saaz idaray ka banaya qanoon.
Example: Read the enacted text alongside applicable amendments.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
An order temporarily restraining specified recovery action on stated conditions.
Asaan alfaaz: Recovery temporarily roknay ka order.
Example: Filing an appeal does not always itself create a stay.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
Allocating a depreciable amount evenly over the relevant useful life.
Asaan alfaaz: Har period barabar depreciation.
Example: Use the method only where appropriate to the accounting purpose.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A sales-tax registration identifier used for relevant registered-person transactions.
Asaan alfaaz: Sales tax registration ki pehchan.
Example: Check registration and active status separately.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
A system record confirming receipt or submission of a declaration.
Asaan alfaaz: Submission ka system saboot.
Example: Retain the acknowledgement for the correct year.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
An additional tax applying where the relevant income measure, person and year meet its conditions.
Asaan alfaaz: Khaas aamdani aur sharaait par izafi tax.
Example: Use the statutory super-tax base, not an assumed bank balance.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceLegal process
An instrument replaced by a later one to the extent stated in the replacement.
Asaan alfaaz: Baad ke instrument se replace shuda order.
Example: Preserve the history when reviewing an older transaction.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
Money paid to a supplier before the related delivery.
Asaan alfaaz: Supplier ko pehle ada raqam.
Example: Track an equipment deposit separately from operating expense.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
A document supporting a recorded transaction or approval.
Asaan alfaaz: Transaction ka supporting document.
Example: Attach a receipt to a reimbursement voucher.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A temporary restriction on registration status under the applicable process.
Asaan alfaaz: Registration status ki temporary suspension.
Example: Review the order and consequences for invoices and claims.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
A challenge to an appealable decision before the prescribed forum.
Asaan alfaaz: Tax decision ko prescribed forum par challenge karna.
Example: Forum and limitation depend on the order and applicable law.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceLegal process
An examination of records and declarations under the applicable powers and procedure.
Asaan alfaaz: Tax records ki jaanch.
Example: Preserve supporting records and respond to specific requests.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
A document certifying specified income, deduction or other tax information.
Asaan alfaaz: Specified tax details ki tasdeeq.
Example: Match a salary certificate with payroll and payment records.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
A payment document or reference associated with a particular liability.
Asaan alfaaz: Tax jama karwanay ka document.
Example: Use the correct tax period when preparing a challan.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
An eligible reduction of calculated tax, usually subject to statutory conditions or limits.
Asaan alfaaz: Calculated tax mein qanooni kami.
Example: A credit of 100 reduces qualifying tax rather than gross receipts.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
Increasing a payment so that the recipient receives an agreed net amount after tax deduction.
Asaan alfaaz: Net payment poori karnay ke liye gross raqam barhana.
Example: A net-of-tax contract may require a higher gross payment.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
An invoice containing the particulars required for the relevant tax transaction.
Asaan alfaaz: Required tax details wala invoice.
Example: Check supplier details and the transaction date.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
The tax obligation computed for a person, period or transaction under the relevant law.
Asaan alfaaz: Qanoonan wajib tax.
Example: Separate gross liability from the balance after credits.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
The office responsible for specified taxpayer administration functions.
Asaan alfaaz: Tax affairs handle karnay wala daftar.
Example: Check the assigned office in the registration record.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
The balance still due after the applicable payments, credits and adjustments are taken into account.
Asaan alfaaz: Adjustments ke baad ada honay wala balance.
Example: Liability of 1,000 with valid credits of 700 leaves 300 payable.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
A prescribed process for correcting eligible payment-record particulars.
Asaan alfaaz: Eligible tax payment record ki durusti.
Example: Do not create a second payment merely to hide a record mismatch.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceFiling & payments
The reporting interval applicable to a tax obligation; it need not be a full income-tax year.
Asaan alfaaz: Tax reporting ki muddat.
Example: A monthly sales-tax period differs from an annual income-tax year.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceSales tax
The event or time triggering the relevant tax accounting obligation.
Asaan alfaaz: Tax accounting trigger honay ka point.
Example: A cash receipt may need to be considered before delivery.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceFiling & payments
The registered identity, business and contact particulars maintained in the system.
Asaan alfaaz: Registered taxpayer ki maloomat.
Example: Update changed business details through the proper process.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A reduction granted by a specific provision; availability depends on the relevant year and eligibility.
Asaan alfaaz: Kisi khaas provision ke tehat tax mein riayat.
Example: A rebate available in one year may not exist in another.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
An amount repayable when the legal conditions for excess payment or another refund entitlement are satisfied.
Asaan alfaaz: Sharaait ke mutabiq wapas milnay wala tax.
Example: An excess shown in a return is not proof that payment has been released.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
Entry into the relevant tax system with the required identity and activity details.
Asaan alfaaz: Relevant tax system mein registration.
Example: Income registration does not automatically complete sales registration.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
A document evidencing tax residence for a specified purpose or period.
Asaan alfaaz: Tax residence ka saboot.
Example: A treaty claim may request the current certificate.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
An income band used in a graduated calculation; the formula may combine a base amount and an excess-income rate.
Asaan alfaaz: Aamdani ka rate band.
Example: Crossing a band does not necessarily apply its rate to all income.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
An additional statutory charge; the basis and trigger depend on the particular provision.
Asaan alfaaz: Khaas provision ka izafi charge.
Example: Distinguish a liability surcharge from an ATL-related payment.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceSales tax
A quoted price before the stated tax is added.
Asaan alfaaz: Tax ke baghair quoted qeemat.
Example: Confirm whether a supplier quotation includes tax.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A quoted price containing the tax covered by the quotation.
Asaan alfaaz: Tax shamil qeemat.
Example: Separate the tax component using the applicable rate and method.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
The income base on which the relevant tax calculation is made after the deductions and allowances permitted for that income.
Asaan alfaaz: Tax laganay wali aamdani.
Example: A deduction from income changes the base; a credit changes the tax.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceSales tax
A supply within the charging scope of the relevant sales-tax law.
Asaan alfaaz: Sales tax ke scope mein anay wali supply.
Example: Determine the applicable category before using a rate.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
A person authorised to act for a taxpayer within the permitted scope.
Asaan alfaaz: Taxpayer ka authorised numainda.
Example: Check the authority before submitting a response.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
Admission of goods for a limited purpose or period under specified conditions.
Asaan alfaaz: Mehdood purpose ya muddat ka import.
Example: Equipment brought for an exhibition may need re-export evidence.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
Rules that may restrict deductions for financing in specified debt-heavy ownership arrangements.
Asaan alfaaz: Specified zyada debt financing ki deduction restrictions.
Example: A group loan may require more than an interest-rate check.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A retailer meeting one or more statutory criteria for the specified category.
Asaan alfaaz: Statutory criteria wali retailer category.
Example: Check current criteria rather than store size alone.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
The point at which a supply is treated as occurring for the applicable sales-tax rules.
Asaan alfaaz: Sales tax ke liye supply ka relevant waqt.
Example: Invoice, payment and delivery dates may need comparison.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
The combined income measured under the applicable heads before the next steps in computing taxable income.
Asaan alfaaz: Mukhtalif heads ki majmooi aamdani.
Example: Salary and business income may need separate schedules before aggregation.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
A commercial reduction in the quoted selling price.
Asaan alfaaz: Tijarati qeemat mein discount.
Example: Keep the discount visible in the transaction evidence.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
A valuation basis using the price paid or payable with required adjustments where acceptable.
Asaan alfaaz: Required adjustments ke sath paid ya payable price.
Example: Related-party conditions may require closer review.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
Determining prices and tax outcomes for transactions between associated persons under the applicable rules.
Asaan alfaaz: Associated parties ki transactions ki pricing.
Example: Document how a cross-border group charge was calculated.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
A treaty mechanism for resolving competing residence claims where its conditions apply.
Asaan alfaaz: Do mulkon ki residence claim resolve karnay ka rule.
Example: Dual residence requires reviewing the actual treaty sequence.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
A list of ledger balances used to check the arithmetic balance of bookkeeping entries.
Asaan alfaaz: Ledger balances ki checking list.
Example: Equal totals do not prove every entry is correctly classified.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
The revenue measure defined for a particular accounting or tax purpose.
Asaan alfaaz: Relevant definition ke mutabiq sales ya receipts.
Example: The statutory turnover base may differ from bank credits.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
Eligible depreciation that could not be used in the relevant computation and may receive later treatment.
Asaan alfaaz: Istemaal na ho saki eligible depreciation.
Example: Track it separately from an ordinary business loss.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A person not registered under the relevant tax system.
Asaan alfaaz: Relevant tax system mein unregistered shakhs.
Example: Income-tax registration does not itself mean sales-tax registration.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceBusiness & records
The expected period or usage over which an asset provides benefits for accounting purposes.
Asaan alfaaz: Asset se faida uthana ki expected muddat.
Example: Accounting useful life may differ from a tax deduction schedule.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
An official customs determination concerning valuation of specified goods.
Asaan alfaaz: Khaas goods ki customs valuation ruling.
Example: Check the goods covered and whether the ruling remains applicable.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
The amount used as the sales-tax base under the applicable valuation rules.
Asaan alfaaz: Supply ki sales-tax calculation wali value.
Example: Discounts and related-party terms can require review.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceCustoms & trade
Security or an undertaking connected with customs warehousing obligations.
Asaan alfaaz: Warehousing obligations ki security ya undertaking.
Example: Track the bond against the covered goods.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceFiling & payments
An explanation connecting opening wealth, income, outflows and closing wealth.
Asaan alfaaz: Wealth movement ka hisaab milana.
Example: A difference needs an actual explanation rather than a balancing guess.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceFiling & payments
A statement reporting relevant assets, liabilities and personal expenditure for reconciliation purposes.
Asaan alfaaz: Asasay, liabilities aur kharch ki statement.
Example: An asset purchase should be supported by a funding explanation.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
A stock-cost method based on an average weighted by quantities.
Asaan alfaaz: Quantity ke hisaab se average lagat.
Example: Large purchases influence the average more than small purchases.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A trader supplying goods at wholesale within the relevant commercial or legal context.
Asaan alfaaz: Wholesale par goods bechnay wala.
Example: The buyer's use and trading pattern may matter.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceIncome tax
A person required to deduct or collect tax and carry out related obligations.
Asaan alfaaz: Tax deduct ya collect karnay ka zimmedar shakhs.
Example: An employer can act as a salary withholding agent.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceFiling & payments
A statement reporting specified tax deductions or collections and related payees.
Asaan alfaaz: Deducted ya collected tax ki statement.
Example: Reconcile records with deposits before filing.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIncome tax
Tax deducted or collected by another person at a specified payment or transaction stage.
Asaan alfaaz: Payment par deduct ya collect honay wala tax.
Example: An employer may deduct tax from salary payments.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceBusiness & records
Partly completed goods or services at a reporting date.
Asaan alfaaz: Adhoora production ya kaam.
Example: Identify costs of unfinished production separately.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceLegal process
Written arguments and supporting explanations presented to an authority or forum.
Asaan alfaaz: Authority ko likhi hui daleel aur jawab.
Example: Address each allegation and attach relevant evidence.
Reference: Introductory definition and illustrative example. The official source is a reference collection; consult the applicable law, period and conditions.
Reviewed: 2026-10-18
Official FBR referenceSales tax
A taxable supply to which a zero rate applies under a specific provision.
Asaan alfaaz: Specific provision ke tehat zero rate supply.
Example: Entitlement still depends on the provision and documentation.
Reference: Introductory explanation. Consult the applicable provision and tax year in the linked official resource.
Reviewed: 2026-10-16
Official FBR referenceIntroductory guidance. Read the official provisions, relevant year and later amendments before applying a definition.