I paid FBR tax under the wrong tax head - can I get a correction?

Yes, but the process is manual. Visit your Regional Tax Office (RTO) with your NTN, CNIC, the CPR showing incorrect payment, and a written application requesting transfer to the correct head and tax year. Processing typically takes 2-4 weeks. Always double-check your IRIS payment head before generating PSID.

How to Pay FBR Tax via PSID Pakistan 2026 — Step-by-Step Online Payment Guide

By Aitsaam Ali, Tax Consultant | NTN • SECP • Sales Tax Specialist

TL;DR

FBR tax payments are made via PSID (Payment Slip ID) generated on IRIS portal. A PSID is a 17-digit number that identifies your specific tax payment — banks use it to credit the exact amount to FBR under the correct tax head. This guide covers PSID generation, all payment channels, tax head codes, advance tax quarterly PSID, WHT deposit process, CPR (receipt) download, and how to fix common payment errors. Need help? WhatsApp 0328-4675162.

Every FBR tax payment in Pakistan — whether annual income tax, quarterly advance tax, withholding tax compliance deposit, or sales tax — is processed through the PSID system. Unlike the old manual challans, PSID links your payment directly to your NTN, income tax return filing, and specific payment head within IRIS. Choosing the wrong payment type or head code is one of the most common mistakes taxpayers make, resulting in payments that sit uncredited for months. This guide explains the complete process for Tax Year 2026.

What is PSID and How It Differs from CPR

Two terms are frequently confused:

PSID (Payment Slip ID): A 17-digit number generated on IRIS before you make payment. It tells the bank who is paying, how much, and under which tax head. It is valid for 7 days from generation. If not paid within 7 days, you must generate a new PSID.
CPR (Computerized Payment Receipt): The receipt issued by your bank after payment is processed. It contains an 18-digit reference number that proves your payment was received by FBR. This is what you keep as proof. CPR can also be downloaded from IRIS after payment is confirmed.

Always save your CPR. Banks may have system delays; PSID only shows you generated a payment request. The CPR is proof the payment was actually received by FBR. If a tax officer questions your payment in an audit, you need the CPR — not the PSID.

Types of Payments and Correct Head Codes

Selecting the correct payment type on IRIS before generating PSID is critical. The wrong code means your payment goes to the wrong account — and it can take months to transfer or refund. Common payment types and their IRIS codes:

Payment Type	IRIS Code / Head	Who Uses It	Frequency
Annual Income Tax (balance on return)	114 — Income Tax Payment	All filers with net tax due	Annual (by Sep 30)
Advance Income Tax (Section 147)	147 — Advance Tax	Businesses and AOPs with prior year tax above Rs. 100K	Quarterly (Sep/Dec/Mar/Jun)
Withholding Tax deposit by employer	149 — WHT on Salary	Employers deducting salary WHT	Monthly (by 15th)
WHT on services/supply payment	153 — WHT on Services/Supply	Businesses paying contractors	Monthly
Sales Tax (federal GST)	ST — Sales Tax Payment	STRN-registered businesses	Monthly (by 18th)
Late filing penalty	182 — Penalty Section 182	Late filers	As needed
Active Taxpayer List (ATL) (late filer)	ATL Surcharge	Filers who missed September 30 deadline	One time per late year
FBR Notice payment	Demand Notice Payment	Taxpayers responding to FBR demand	As per notice

Step-by-Step: Generate PSID on FBR IRIS

Go to iris.fbr.gov.pk and log in with your NTN and password.
From the main menu, select Payments → Create Payment.
Select Tax Year (e.g., 2026 for July 2025 – June 2026 income).
Select Payment Head from the dropdown (e.g., "Income Tax — 114" for annual return payment, "Advance Tax — 147" for quarterly).
Enter the exact Amount you wish to pay in PKR.
Click Create PSID. IRIS generates your 17-digit PSID and displays it on screen.
Note or print the PSID. It is also saved in Payments → Paid / Pending Payments on your dashboard.
PSID is now valid for 7 days. Pay through any method below.

Double-check before generating: Verify the tax year and payment head before clicking Create PSID. Changing these after generation requires cancelling and generating a new PSID. You cannot edit an existing PSID.

All Payment Channels for PSID

Channel	How to Use	Processing Time	Fee
Internet Banking	Login to your bank website → Bill Payments / Tax → Enter PSID	Real-time to 2 hours	Free (most banks)
Mobile Banking App	Open bank app → Pay Bills → FBR / Tax → Enter PSID	Real-time to 2 hours	Free
JazzCash App	Home → Bill Payment → Government → FBR → Enter PSID	Real-time	Service charge may apply
Easypaisa App	Home → Pay Bills → Income Tax / FBR → Enter PSID	Real-time	Service charge may apply
1-Link ATM	Utility/Tax Payments → FBR → Enter PSID on keypad	Same day	Free (ATM fees may apply)
Bank Branch (Over the Counter)	Print PSID, present to teller. Teller processes on their system	1–3 working days to reflect on IRIS	Free

Internet banking or mobile apps are strongly recommended — payments reflect on IRIS within 2–4 hours, you receive CPR via SMS, and there is no risk of manual data entry errors at a bank branch.

Advance Tax Quarterly PSID — Section 147

Businesses, AOPs, and individuals whose prior year tax liability exceeded Rs. 100,000 must pay advance tax in four quarterly installments. Each quarter requires a separate PSID:

Quarter	Payment Deadline	Amount	IRIS Head Code
Q1 (Jul–Sep 2025)	September 25, 2025	25% of prior year tax	147 — Advance Tax Q1
Q2 (Oct–Dec 2025)	December 25, 2025	25% of prior year tax	147 — Advance Tax Q2
Q3 (Jan–Mar 2026)	March 25, 2026	25% of prior year tax	147 — Advance Tax Q3
Q4 (Apr–Jun 2026)	June 15, 2026	25% of prior year tax	147 — Advance Tax Q4

Advance tax is credited against your annual liability. If you overpay advance tax during the year, the excess is refunded or adjusted when you file your annual return in September. If you underpay, the balance is due at return filing time plus a default surcharge on the underpayment.

WHT Deposit PSID for Employers and Businesses

If you are a registered employer or business that deducts withholding tax from salaries (Section 149) or contractor payments (Section 153), you must deposit WHT to FBR monthly. The PSID process for WHT deposits:

Log in to IRIS under your business NTN.
Go to Payments → Create Payment.
Select the relevant WHT head (149 for salary, 153 for services, 155 for rent, etc.).
Select the tax period (month for which WHT was deducted).
Enter the total WHT amount for all employees/vendors for that month.
Generate PSID and pay by the 7th of the following month for salary WHT, or by the 15th for other WHT categories.

After payment, file the monthly WHT statement on IRIS under Section 165 by the 15th of the following month. The statement lists each employee/vendor name, CNIC/NTN, gross payment, and WHT deducted. This is how employees later see their WHT credits in their own IRIS accounts.

How to Verify Payment Reached FBR

Once you make payment using PSID, confirm it reached FBR correctly:

Log in to IRIS → Payments → Payment History.
Locate your PSID in the list. Status should show Paid (not Pending or Cancelled).
Click on the payment to see the CPR number.
Download the CPR (Computerized Payment Receipt) — the official FBR payment proof.

If status remains Pending for more than 3 working days after online payment, or 5 working days after branch payment, contact your bank first. Banks sometimes delay uploading the payment file to the 1-LINK gateway. Provide your CPR number from the bank and ask them to re-upload if needed.

Common PSID Payment Errors and How to Fix Them

Error	Cause	Fix
PSID expired	Not paid within 7 days of generation	Generate new PSID — same NTN and head code
Wrong tax year selected	Human error in IRIS dropdown	Contact FBR RTO to transfer payment to correct year — provide CPR
Wrong payment head	Selected 147 instead of 114, etc.	File a correction request with FBR at your regional office with CPR
Paid more than tax due	Over-estimated liability	Excess credit appears in IRIS — will be adjusted against future payments or refunded on next return
Payment shows Pending for 5+ days	Bank processing delay	Call bank, provide CPR from bank side; ask them to push to 1-LINK
Cannot generate PSID — NTN not verified	NTN not yet activated in system	Call FBR helpline 0800-00227 or visit RTO with CNIC

Frequently Asked Questions

Can I pay FBR tax without internet banking?

Yes. Take your PSID printout to any bank branch and the teller will process the payment manually on their system. You can also pay at any 1-Link ATM by selecting Tax/Utility payment and entering your PSID. JazzCash and Easypaisa mobile apps also support FBR PSID payments. Branch payments take 1-3 working days to reflect on IRIS; online payments reflect within 2-4 hours.

What is the difference between PSID and CPR in FBR Pakistan?

PSID (Payment Slip ID) is the 17-digit payment request generated before payment — it tells the bank what to pay and to whom. CPR (Computerized Payment Receipt) is the 18-digit receipt issued after payment is processed, confirming FBR received the money. PSID expires after 7 days if unpaid; CPR is permanent proof of payment. Always save your CPR for your records.

How long does a PSID payment take to reflect on FBR IRIS?

Internet banking and mobile app payments typically reflect on IRIS within 2-4 hours. ATM payments take up to 24 hours. Bank branch (over-the-counter) payments take 1-3 working days. If your payment has not reflected after 3 working days for online or 5 working days for branch, contact your bank with your CPR number to investigate.

I paid under the wrong tax head — can I get a correction?

Yes, but the process is manual. Visit your Regional Tax Office (RTO) with your NTN, CNIC, the CPR showing incorrect payment, and a written application requesting transfer of payment to the correct head and tax year. Processing typically takes 2-4 weeks. This is why it is critical to double-check your IRIS payment head before generating PSID — mistakes are correctable but time-consuming.

What is the PSID for advance tax in Pakistan?

Generate advance tax PSID on IRIS under Payments using head code 147 — Advance Tax. Select the specific quarter (Q1, Q2, Q3, or Q4) and enter 25% of your prior year tax liability as the amount. Quarterly advance tax deadlines are September 25, December 25, March 25, and June 15. Late payment attracts a default surcharge calculated on the underpaid amount.

Can employers pay salary WHT via PSID on IRIS?

Yes. Employers log in to IRIS under the business NTN, go to Payments, select head code 149 (WHT on Salary), select the relevant month, and enter the total salary WHT deducted from all employees that month. Generate PSID and pay by the 7th of the following month. After payment, file the monthly WHT statement (Section 165) on IRIS by the 15th of the following month.

Need Help With FBR Payment?

Kamboh Associates generates your PSID, guides you through payment, and confirms your CPR on IRIS. WhatsApp us — reply within 30 minutes.

WhatsApp 0328-4675162