Timergara returns cover trade, professional practice, contracts, salaries and remittances. This page explains what each needs.
Wholesalers Supplying the Valleys
A Timergara wholesaler's return shows sales to village shops across Lower and Upper Dir, purchases from Peshawar and Mardan suppliers, freight over the Malakand pass and the stock on 30 June. Much of the trade is on credit; what village shops owe at year end is listed as receivables.
Building Material Dealers
Sales of cement, steel and timber to contractors and families building houses, against purchases and transport, with contractors' withholding claimed.
Doctors at the Teaching Hospital
Salary from the hospital and fees from evening clinics are shown separately.
Lawyers
Fees less chamber rent and clerks' pay, with tax withheld by institutional clients claimed.
Contractors
Each department payment, the tax withheld and the costs of labour and materials.
Families Living on Gulf Remittances
Remittances are receipts shown in the wealth statement of the person who receives them, together with the houses and land they pay for.
Former PATA Concessions
Income that was exempt under a PATA concession in a given year is still declared, as exempt.
Pensioners
Retired teachers and soldiers declare their pension as exempt and list their land and houses.
Transporters
Coach and truck owners on the Timergara-Peshawar route show fares and freight against diesel and repairs.
Property Bought in Peshawar
A flat or plot bought in Peshawar with Gulf savings is listed at cost.
Shops Rented Out in the Bazaar
Owners renting shops in Timergara's bazaar declare rent as property income.
Bank tenants withhold tax on that rent.
Also see tax consultant in Timergara and NTN registration in Timergara.
Frequently Asked Questions
Do lawyers claim clients' withholding?
Yes.
Are receivables listed?
Yes, for wholesalers.
Are remittances income?
No.