Data collection
Deduction details gathered from payroll, payables and ledgers.
Every withholding agent must file quarterly withholding statements on IRIS, even in quarters with no deductions. We prepare and e-file your section 165 statements so they agree with your deposits and your payees get credit for the tax you deducted.
A section 165 withholding statement lists every deduction you made in the quarter, with the payee, the section, the amount paid and the tax deposited. FBR uses it to match deposits to taxpayers, so errors affect both you and the people you paid.
Under section 165 of the Income Tax Ordinance, 2001, every person required to deduct or collect tax files a statement for each quarter of the tax year on IRIS, by the 20th of the month following the quarter. The statement must reconcile with the challans (CPRs) through which the tax was deposited. Where no tax was deducted, a nil statement is still required. Late or missing statements attract penalties under section 182, and inconsistencies often trigger notices or a withholding audit.
This service covers the statements themselves. If you need help working out which payments to deduct and at what rate, see our withholding tax compliance service. Clean bookkeeping makes the quarterly statement much faster to prepare.
For each quarter we start from your payroll, payables and rent records, list every payment on which tax was deducted, and check each payee's NTN or CNIC and name. We then match every entry to the challan used to deposit the tax, flag any deduction that was not deposited or any deposit that has no matching entry, and fix the gaps before filing. If earlier quarters were missed or filed with errors, we prepare catch-up and revised statements in date order, so your record on IRIS is complete and your payees can see the credit in their own tax profiles.
A fixed fee per quarter, based on the number of entries.
Deduction details gathered from payroll, payables and ledgers.
NTNs, CNICs and names checked so credits reach the right person.
Each entry matched to the challan through which tax was deposited.
Statement prepared in FBR's format and filed on IRIS.
Nil statements filed for quarters with no deductions.
Employer's annual statement of salary deductions prepared.
Corrections filed where earlier statements had errors.
Replies to FBR notices about missing or mismatched statements.
Small errors in a statement can deny credit to payees and draw FBR's attention to you.
Late or missing statements attract penalties under section 182.
We file every quarter.A quarter with no deductions still needs a nil statement.
We file nil returns.Credit goes to the wrong person, and your payee cannot claim it.
We check identifiers.Mismatches between statements and CPRs are a common audit trigger.
We reconcile to challans.Deductions reported under the wrong section distort both parties' records.
We code each entry.Errors left in past statements can lead to demands under section 161.
We file revisions.A simple quarterly routine.
We check past statements, deposits and gaps.
A per-quarter fee based on entry volume.
You share deduction records and challans.
We reconcile, prepare and e-file on IRIS.
Corrections and notice replies handled.
Statements for supplier, contractor, rent and salary deductions.
Partnerships filing quarterly statements.
Salary deductions and annual statements.
Deductions on commercial rent reported correctly.
Deductions on payments to consultants and contractors.
Catching up on missed quarters.
We prepare statements from the same records as your deposits and returns, so the numbers agree.
Every entry matched to a CPR before filing.
ACCA and ICAP Chartered Accountant qualifications and an FBR-registered income tax practitioner.
Reminders before each 20th.
Missed quarters brought up to date.
Statements agree with your annual return.
A fixed fee per quarter.
Have a question that is not here? Send it to us on WhatsApp and we will reply the same day.
Send us your deductions and challans for the quarter, or tell us which quarters are missing. We will quote a fixed fee.
Book your free consultationThis page is general information about our services, not tax, legal or financial advice for your specific situation. Laws, rates and deadlines change with each Finance Act and official notification.