Pakistan Compliance Calendar (FY 2024–25)

Blue & white theme • Search across entity, law/section, compliance, frequency, all due dates, notes & references. Prepared by Aqeel Alam, FCA.

Entity Authority / Law Compliance / Return Frequency Due Date (All Included) Reference (Sections/Forms/Rules) Key Notes
Sole ProprietorFBR – Income Tax Ordinance, 2001Income Tax Return + Wealth StatementAnnual30 SeptemberITO 2001 s.114, s.116Mandatory even if NIL; ATL dependent.
Sole ProprietorFBR – s.147Advance Tax (Installments)Quarterly25 September · 25 December · 25 March · 25 JuneITO 2001 s.147Based on prior assessed income/turnover.
Sole ProprietorFBR / PRA / SRB – Sales TaxSales Tax Return (if registered)Monthly18th of next monthSTA 1990 s.26, STR 2006 r.14Goods (FBR) / Services (Provincial).
Sole ProprietorFBR – Sales Tax AnnexuresAnnexures (incl. Annex‑C)Monthly10th of next monthSTR 2006 r.14Annexures precede return.
Sole ProprietorEOBI / PESSIEmployee ContributionsMonthly15th of next monthEOBI Act / Provincial Social SecurityWhere registered as employer.
AOPFBR – Income Tax Ordinance, 2001Income Tax ReturnAnnual30 SeptemberITO 2001 s.114Partners’ profit share exempt to avoid double tax.
AOPFBR – s.147Advance TaxQuarterly25 September · 25 December · 25 March · 25 JuneITO 2001 s.147Installment basis.
AOPSECP – LLP ActForm IX (Change in Partners)As requiredWithin 30 days of changeLLP Regulations – Form IXLLPs only.
Private CompanySECP – Companies Act, 2017Annual Return (Form A)AnnualWithin 30 days of AGMCompanies Act s.130; Companies (General Provisions) RulesAGM within 120 days of YE.
Private CompanySECP – Companies ActParticulars of directors/officers (Form 29)As requiredWithin 15 days of changeCompanies Act s.197; Form 29Event‑driven statutory filing.
Private CompanySECP – Companies ActChange of registered office (Form 21)As requiredWithin 15 days of changeCompanies Act s.21; Form 21Address/location change.
Private CompanySECP – Companies ActAppointment/Consent CEO/Directors (Form 45/46)As requiredWithin 15 daysCompanies Act; Forms 45 & 46Event‑driven.
Private CompanySECPAudited Financial StatementsAnnualWithin 30 days of AGMCompanies Act s.233Signed by auditor & directors.
Private CompanyFBR – Income Tax OrdinanceCorporate Income Tax ReturnAnnual30 SeptemberITO 2001 s.114Attach audited accounts.
Private CompanyFBR – s.147Advance TaxQuarterly25 September · 25 December · 25 March · 25 JuneITO 2001 s.147Installments.
Private CompanyFBR – s.165Withholding Statements (IRIS)Quarterly20 October · 20 January · 20 April · 20 JulyITO 2001 s.165; r.44All withholding agents.
Private CompanyCompanies ActNotice of AGMAnnualAt least 21 clear days before AGMCompanies Act s.132Circulate to members.
Unlisted Public CompanySECPAnnual ReturnAnnualWithin 30 days of AGMCompanies Act s.130Include shareholding pattern.
Unlisted Public CompanySECPHalf‑Yearly AccountsBiannualWithin 1 month of half‑year endCompanies Act; SECP directivesCertified by CEO/CFO.
Unlisted Public CompanyFBRCorporate Income Tax ReturnAnnual30 SeptemberITO 2001 s.114Attach accounts.
Listed CompanyPSX / SECPQuarterly Financial StatementsQuarterlyWithin 30 days of quarter endPSX Rule Book; SECPFile to PSX & SECP.
Listed CompanyPSX Rule BookMaterial Information DisclosureImmediateImmediatelyPSX Reg. on Material InformationPrice‑sensitive disclosures.
Listed CompanySECPAnnual ReturnAnnualWithin 30 days of AGMCompanies Act s.130AGM within 120 days of YE.
Listed CompanyFBRCorporate Income Tax ReturnAnnual30 SeptemberITO 2001 s.114Attach accounts & reconciliation.
Listed CompanySECP – CCGDirectors’ Report + CSR DisclosureAnnualAlong with Annual ReportCode of Corporate GovernanceListed‑only.
NPO / TrustFBR – s.100CIncome Tax ReturnAnnual30 SeptemberITO 2001 s.114; s.100CMaintain exemption status.
NPO / TrustFBR – Second ScheduleAnnual Donors/Donations ReportAnnual30 SeptemberSecond Schedule exemptionsApproved entities.
NPO / TrustRegistrar / SECPAnnual Return (Trusts Act / Societies Act)AnnualAs per respective Act timelinesTrusts Act; Societies Registration ActChanges in governing body.
BankSBP – Prudential RegulationsRegulatory Returns (MCR, CRR, SLR etc.)Monthly / QuarterlyAs per SBP circular scheduleSBP PRs & CircularsSubmit via SBP portal.
BankFBRCorporate Income Tax ReturnAnnual31 DecemberITO 2001 s.114Calendar‑year filers.
BankSECPAnnual ReturnAnnualWithin 30 days of AGMCompanies ActAGM within 4 months of YE.
Insurance CompanySECP – Insurance Ordinance, 2000Regulatory ReturnsQuarterly / Annual30 days (quarter) · 4 months (annual)SECP directives; Insurance OrdinanceTimelines per circulars.
Insurance CompanyFBRCorporate Income Tax ReturnAnnual31 DecemberITO 2001 s.114Calendar‑year filers.
Insurance CompanySECPSolvency / Risk Management ReportsAnnualWithin 4 months of year‑endSECP; IFRS 17Solvency & risk filings.
Broker / NBFCSECP – NBFC Rules/RegsCompliance CertificateAnnual31 DecemberNBFC Regulations, 2008Mandatory for renewal.
Broker / NBFCSECPCapital Adequacy ReportMonthly10th of next monthNBFC RegulationsMonthly CAR.
Broker / NBFCPSXFinancial Statements (for listed TREC)QuarterlyWithin 30 days of quarter endPSX Rule BookFile to PSX.
Other EntitySECP – BO RegisterBeneficial Ownership Register updateAs requiredWithin 15 days of changeCompanies Act s.452; BO RegsMaintain BO data.
Other EntityRelevant AuthorityLicense / Registration RenewalAnnual / BiennialAs per governing lawe.g., s.42 License, Charity CommissionCheck authority‑specific timeline.
Other EntityFBRIncome Tax ReturnAnnual30 SeptemberITO 2001 s.114Exemption continuity.
All (Cross‑Entity Monthly/Quarterly)FBR / PRA / SRBSales Tax Return (Goods/Services)Monthly18th of next monthSTA 1990 s.26; STR 2006 r.14All registered persons.
All (Cross‑Entity Monthly/Quarterly)FBR – Sales Tax AnnexuresAnnexures (incl. Annex‑C)Monthly10th of next monthSTR 2006 r.14Annexures before return.
All (Cross‑Entity Monthly/Quarterly)FBR – s.149Salary Withholding (payment & statement)Monthly15th of next monthITO 2001 s.149Employers.
All (Cross‑Entity Monthly/Quarterly)FBR – s.153Supplier/Contractor Withholding (payment & statement)Monthly15th of next monthITO 2001 s.153Companies / AOPs.
All (Cross‑Entity Monthly/Quarterly)EOBI / PESSIEmployee ContributionsMonthly15th of next monthEOBI Act; Provincial SSWhere applicable.
All (Cross‑Entity Monthly/Quarterly)FBR – s.165Withholding Statements (IRIS)Quarterly20 October · 20 January · 20 April · 20 JulyITO 2001 s.165; r.44All withholding agents.
All (Cross‑Entity Monthly/Quarterly)FBR – s.147Advance Tax (Installments)Quarterly25 September · 25 December · 25 March · 25 JuneITO 2001 s.147All subject persons.
All (Cross‑Entity Monthly/Quarterly)SECP / PSXFinancial Statements (Audit)AnnualWithin 120 days of year‑endCompanies Act; PSXWhere audit required.
All (Cross‑Entity Monthly/Quarterly)SECPCSR / Directors’ Report (Listed)AnnualAlong with Annual ReportCode of Corporate GovernanceListed only.
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Tip: Search any detail — dates (30 Sep, 31 Dec, 25 Mar/Jun/Dec/Sep), sections (s.147, s.165, s.153), forms (Form 29, 21, 45, 46), GST annex (Annex‑C 10th), notices (AGM 21 clear days), or phrases like material information.