Mansehra returns often combine seasonal tourism income with salaries, trade or remittances. This page explains what to include.
A Naran Hotel's Year
A hotel in Naran may earn almost its whole year's income between May and September and then close for winter. The return covers the full tax year from July to June, so the summer season straddles two returns. Room and food income is recorded month by month from the room register and booking platform statements. Costs include staff wages, food purchases, generator fuel, maintenance and, if the building is leased, rent to its owner. Buildings and furniture owned are depreciated. The KPRA tax charged to guests is paid over and is not income.
Advances Taken in June
Bookings paid in June for July stays are advances on 30 June and become income in the next year, when guests stay.
Tour Operators
Package fees less payments to hotels, drivers and guides, with vehicles depreciated.
Traders in Mansehra and Balakot
Purchases, sales and stock, with advance tax on electricity bills claimed.
University and Government Staff
Salary and withholding from certificates.
Families with Members Abroad
Remittances received through banks are shown as receipts in the wealth statement.
Hotel Buildings Leased from Landowners
Many Naran hotels operate in buildings leased from local landowners. The lease rent is a cost for the operator and property income for the owner, who declares it in his own return.
Late Filing
A late return is accepted with the surcharge needed to rejoin the Active Taxpayers List.
Also see tax consultant in Mansehra and NTN registration in Mansehra.
Frequently Asked Questions
How are June advances for July stays treated?
As advances, recognised when the stay happens.
Is KPRA tax collected from guests income?
No, it is collected for the province.
Are hotel buildings depreciated?
Yes, as business assets.