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Most tax penalties come from missed dates rather than wrong numbers. This page brings together the main recurring deadlines for FBR, SECP, the UAE Federal Tax Authority, HMRC and the IRS, with links to our detailed guides on each service.
The main recurring dates our clients work to. Where a date falls on a weekend or public holiday, or the authority extends it, the actual deadline can move.
| Date | What is due | Who it applies to |
|---|---|---|
| 15th of each month | Sales tax payment for the previous month | Sales tax registered persons |
| 18th of each month | Monthly sales tax return on IRIS | Sales tax registered persons |
| 20 Oct, 20 Jan, 20 Apr, 20 Jul | Quarterly withholding statements under section 165 | Withholding agents, including nil statements |
| 25 Sep, 25 Dec, 25 Mar, 15 Jun | Advance tax instalments under section 147 | Taxpayers liable to pay advance tax |
| 30 September | Income tax return and wealth statement | Salaried individuals, individuals in business and AOPs |
| 31 December | Income tax return | Companies with a year ending between 1 January and 30 June |
| Within 120 days of year end | Annual general meeting | Companies under the Companies Act, 2017 |
| 30 days after the AGM | Annual return filed with SECP | Companies |
| Date | What is due | Who it applies to |
|---|---|---|
| 28 days after the tax period | VAT return and payment | VAT registered businesses |
| 9 months after the tax period | Corporate tax return and payment | Taxable persons under the Corporate Tax Law |
| Date | What is due | Who it applies to |
|---|---|---|
| 5 October | Register for Self Assessment, if newly required | Individuals with untaxed income |
| 31 January | Online Self Assessment return, balancing payment and first payment on account | Self Assessment taxpayers |
| 31 July | Second payment on account | Self Assessment taxpayers making payments on account |
| 9 months and 1 day after year end | Corporation Tax payment | Companies that are not large |
| 12 months after year end | Company tax return (CT600) | UK companies |
| 1 month and 7 days after the period | VAT return and payment | VAT registered businesses |
| Date | What is due | Who it applies to |
|---|---|---|
| 15 March | Forms 1065 and 1120-S | Calendar-year partnerships, multi-member LLCs and S corporations |
| 15 April | Form 1040, Form 1120, Form 5472 with pro forma 1120, FBAR | Individuals, C corporations, foreign-owned single-member LLCs |
| 15 June | Form 1040 for taxpayers abroad; Form 1040-NR without US wages | US citizens abroad and non-resident aliens |
| 15 October | Extended Form 1040 and automatic FBAR extension | Taxpayers who extended |
This guide is a summary. Deadlines, extensions and penalties depend on your circumstances; check the current position before you rely on a date.
A typical business files more than once a month: sales tax every month, withholding statements every quarter, advance tax four times a year and an annual return. Add a company's SECP filings, or a UAE, UK or US entity, and the calendar fills quickly. The tables above set out the recurring dates in one place.
In Pakistan, the annual income tax return for individuals and AOPs is due on 30 September, with companies whose year ends between 1 January and 30 June filing by 31 December. Missing it has a cost beyond penalties: a late filer is left off the Active Taxpayers List, and from 1 July 2026 the surcharge under section 182A for inclusion after a late return is Rs 25,000 for individuals, Rs 50,000 for AOPs and Rs 100,000 for companies. Monthly sales tax is paid by the 15th and the return filed by the 18th, and withholding statements are due on the 20th after each quarter, even when nothing was deducted.
Company law adds its own dates. A company holds its annual general meeting within 120 days of its year end and files its annual return with SECP within 30 days of the AGM, alongside event-based filings such as changes of directors or beneficial owners. Our Pakistan tax and compliance pages explain each obligation in detail, including what to do if a deadline has already passed.
For international clients, the UAE runs on tax periods, so VAT is due 28 days after each period and corporate tax nine months after the year end. The UK centres on 31 January for Self Assessment and on nine months and one day after the year end for Corporation Tax payment. The US centres on 15 March and 15 April, with automatic extensions for taxpayers abroad. See UAE tax services, UK tax services and USA tax services.
Dates are only half of it. Each filing also needs the right records, reconciled in time. If you would like us to build and run a compliance calendar for you, contact us and we will set one up.
Detailed pages on the obligations behind each date.
Returns, wealth statements and IRIS.
View serviceMonthly returns and Annexure-C.
View serviceQuarterly statements under section 165.
View serviceReplying before the compliance date.
View serviceAGMs, annual returns and forms.
View serviceReturns due nine months after year end.
View serviceReturns and payments on account.
View serviceForm 5472 and pro forma 1120.
View serviceEach one is avoidable with a calendar.
Withholding statements are due even with no deductions.
File a nil statement.Sales tax is paid by the 15th, before the 18th return.
Pay first, then file.ATL surcharge up to Rs 100,000 for companies.
File by the due date.Four instalments under section 147.
Estimate each quarter.Annual return due 30 days after the AGM.
Hold the AGM on time.US Form 5472 penalty of $25,000.
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