KAMBOH ASSOCIATES  •  FBR CERTIFIED TAX CONSULTANTS  •  0328-4675162  •  LAHORE PAKISTAN  •  SERVING SINCE 2008  • 
  AOP & Partnership Tax Experts

AOP Tax Return Filing Pakistan — Association of Persons

Partnership firms, joint ventures, and Association of Persons (AOPs) must file a separate annual tax return with FBR. Our tax experts handle AOP return filing, partner profit allocation, and full FBR compliance.

300+
AOPs Filed
24hr
Turnaround
100%
FBR Acceptance
2008
Est. Since

AOP Tax Return — Complete Compliance

An AOP is taxed as a separate entity in Pakistan. Filing requirements are more complex than individual returns and require correct profit allocation among partners.

AOP Annual Tax Return

Complete AOP income tax return filing on FBR IRIS. We calculate taxable income, apply correct tax rates, and file within FBR deadlines (September 30 each year).

Partner Profit Allocation

Correct profit sharing among partners as per partnership deed. Each partner's share must be declared in their individual return as well — we handle both.

Financial Statements

Preparation of profit & loss account and balance sheet for the AOP — required for FBR return submission and audit defense.

Withholding Tax Statements

AOPs that deduct withholding tax from payments must file monthly WHT statements (Form 149/165). We manage all monthly filings on your behalf.

Sales Tax Return (if applicable)

If your AOP is registered for GST/STRN, monthly sales tax returns must be filed. We handle STRS filings alongside your annual return.

FBR Notice Handling

AOPs frequently receive Section 114 or 177 notices. Our team responds to all FBR notices with proper legal documentation and representation.

AOP Return Filing in 3 Steps

1

Share Documents

Send us your partnership deed, NTN, bank statements, income details, and expense records via WhatsApp. No office visit required.

2

We Prepare Return

Our tax expert prepares the AOP return, calculates correct tax liability, allocates profit to partners, and prepares financial statements.

3

Filed on FBR IRIS

Return submitted on FBR IRIS portal. You receive the acknowledgment confirmation and filing receipt within 24 hours.

AOP Tax Return Fee

Small AOP

Rs. 8,000
per tax year
  • 2-3 partners
  • Basic income & expenses
  • FBR IRIS filing
  • Acknowledgment receipt
Get Started

Large AOP

Rs. 25,000
onwards
  • 5+ partners
  • Complex income streams
  • Audit support
  • Full year compliance
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Common Questions

What is an AOP for tax purposes in Pakistan?
An Association of Persons (AOP) includes partnerships, joint ventures, and any combination of persons who carry on business jointly. Under Pakistan tax law, an AOP is treated as a separate taxable entity and must file its own return in addition to each partner filing individually.
When is the AOP tax return deadline?
AOP tax returns are due by September 30 each year for the preceding tax year (July-June). Late filing attracts penalties under Section 182 of Income Tax Ordinance 2001.
Do partners also need to file individual returns?
Yes. Each partner must declare their share of AOP profit in their individual income tax return. We handle both the AOP return and partner individual returns in our Medium and Large packages.
What tax rate applies to an AOP?
AOPs are taxed at the same progressive rates as individuals (0% to 35%) under the Income Tax Ordinance 2001. However, the AOP pays tax on its total income first, then distributes net profit to partners.

File Your AOP Tax Return Today

Don't miss the FBR deadline. Let our partnership tax experts file your AOP return, handle partner allocations, and keep you fully compliant — all via WhatsApp.