Kohat returns combine salaries and pensions, contracts with oil, gas and cement companies, orchards and trade. This page explains each part.
Salaried Persons and Pensioners
Salary and withholding are copied from the certificate. Pensions are declared as exempt so that the wealth statement reconciles.
Contractors
Each contract with the oil, gas or cement companies is listed with payments received and tax withheld. Fuel, wages, vehicle running costs and depreciation of equipment are deducted. Some withholding may be minimum tax.
Guava Orchards and Contractors
Owners declare their crop, or money received from a contractor for it, as agricultural income. Contractors show sales against the contract price, picking, crates and freight.
Traders
Sales, purchases and stock, with advance tax on electricity bills claimed.
Remittances
Money from family members abroad is shown as receipts.
Wealth Statement
Land, orchards, houses, vehicles, gold and balances, with changes explained by income and receipts.
Late Filing
A late return is accepted, but the surcharge is needed to rejoin the Active Taxpayers List.
Cement Plant Employees
Staff of the cement plant have salary tax withheld and may receive housing or transport benefits; the salary certificate shows which are taxable.
Doctors and Professionals
Doctors at the district hospital who practise privately, and lawyers at the courts, declare salary and professional fees separately, claiming any withholding by institutional clients.
Transporters Through the Tunnel
Truck and coach owners on the Peshawar-Kohat route show freight and fares against fuel, tolls, repairs and wages.
Frequently Asked Questions
Is withholding on oilfield contracts always refundable?
Not always; some may be minimum tax.
Is orchard contract money agricultural for the owner?
Yes.
Can I file late?
Yes, with the surcharge for the Active Taxpayers List.