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

TL;DR

AOP (Association of Persons / partnership) files a separate income tax return on FBR IRIS. Partners also file individual returns showing their profit share and claiming credit for AOP tax paid.

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
Get Quote

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.

Expert Tax Services — Kamboh Associates Pakistan 2026

Kamboh Associates provides comprehensive FBR tax compliance services for all types of taxpayers — individuals, freelancers, business owners, companies, and overseas Pakistanis. With 18 years of experience and over 5,000 clients served, we are Pakistan's most trusted tax consultancy.

Why Kamboh Associates

FeatureDetails
ExperienceSince 2008 — 18 years of Pakistan tax expertise
TeamACCA-qualified accountants + FBR-registered practitioners
Rating4.9 stars from 312 verified client reviews
TurnaroundSame day for returns, NTN, and simple notices
CoverageAll Pakistan + overseas Pakistanis (UAE, UK, USA, Canada, KSA)
Service mode100% online via WhatsApp + in-person at Johar Town, Lahore

Complete Service Menu with Fees

ServiceStarting FeeTurnaround
Income Tax Return (Salaried)Rs.3,500Same Day
Income Tax Return (Business)Rs.7,000Same Day
Income Tax Return (Company/AOP)Rs.20,0002-3 Days
NTN RegistrationRs.2,000Same Day
SECP Company RegistrationRs.15,0003-5 Days
Sales Tax (STRN) RegistrationRs.5,0002-3 Days
FBR Notice ResponseRs.5,00024 Hours
Wealth StatementRs.3,000Same Day
Monthly Bookkeeping (SME)Rs.5,000/monthMonthly

How to Get Started

  1. WhatsApp us at 0328-4675162 with your requirement
  2. Send your CNIC and relevant documents (salary slips, bank statements, etc.)
  3. We confirm the fee and start working immediately
  4. Receive your FBR acknowledgment or certificate same day in most cases

What is the process to hire Kamboh Associates for tax filing?

Simply WhatsApp 0328-4675162 with your name, CNIC, and what service you need. We confirm the fee upfront, you send your documents digitally, and we file the same day. For company registrations and complex matters, we send you a detailed checklist of required documents.

Does Kamboh Associates serve clients outside Lahore?

Yes. All our services are available nationwide and for overseas Pakistanis. We serve clients in Karachi, Islamabad, Rawalpindi, Faisalabad, Multan, Peshawar, Sialkot, Quetta, and internationally in UAE, UK, USA, Canada, and Saudi Arabia. Everything is done online via WhatsApp — no office visit required.

Contact Kamboh Associates: 0328-4675162 | 62-B Johar Town, Lahore | info@kambohassociates.com

About Kamboh Associates — Pakistan Tax Experts Since 2008

Kamboh Associates is Pakistan's most trusted FBR-certified tax consultancy, headquartered in Johar Town, Lahore. We have served over 5,000 individuals and businesses with their income tax, company registration, and FBR compliance needs. Our team includes ACCA-qualified accountants, FBR-registered income tax practitioners, and SECP-specialist lawyers.

Our Track Record

Our Services at a Glance

Contact Information

Phone/WhatsApp: 0328-4675162

Email: info@kambohassociates.com

Office: 62-B, Johar Town, Lahore, Punjab, Pakistan

Hours: Monday to Saturday 9am to 9pm | Sunday by appointment

Online: kambohassociates.com — fully remote service available nationwide and internationally

Pakistan Tax Calendar 2026-27 — Key Dates Every Taxpayer Must Know

Missing FBR deadlines triggers automatic penalties and interest. Save these dates to avoid unnecessary costs.

DeadlineWhat Is DueWho It Applies To
September 30, 2026Income Tax Return TY 2026Salaried individuals, AOP, sole proprietors
September 25, 2026Q1 Advance TaxBusinesses with prior year tax above Rs.1M
December 25, 2026Q2 Advance TaxSame as above
December 31, 2026Company Tax Return TY 2026Private/public limited companies
March 25, 2027Q3 Advance TaxBusinesses with prior year tax above Rs.1M
18th of each monthMonthly Sales Tax ReturnAll registered sales taxpayers (STRN holders)

Penalties for Missing FBR Deadlines

How Kamboh Associates Keeps You Compliant Year-Round

Our annual compliance package includes: income tax return filing, wealth statement preparation, quarterly advance tax calculations, monthly WHT statement (for businesses), and FBR correspondence management. We send you deadline reminders 2 weeks before every due date so nothing slips through the cracks.

Call or WhatsApp 0328-4675162 today to get started. Annual packages available from Rs.24,000 for individuals and Rs.72,000 for SMEs.