Small and medium enterprises (SMEs) in Pakistan face unique tax compliance challenges - multiple tax types, monthly filing obligations, and FBR notices. Kamboh Associates provides affordable, comprehensive tax compliance packages for SMEs across Pakistan, handling everything from NTN registration to monthly WHT and annual returns.
Based in Lahore — Kamboh Associates is Lahore's leading tax consultant, serving clients across Pakistan online since 2008.
Expert tax consultant for SMEs and small businesses in Pakistan 2026. Income tax, sales tax, withholding tax compliance for small and medium enterprises. NTN registration from Rs. 2,000.
Tax Obligations for SMEs in Pakistan
An SME in Pakistan (typically with annual turnover between Rs 1 million and Rs 250 million) must comply with income tax, withholding tax, and potentially sales tax obligations. Many small business owners are overwhelmed by the multiple FBR requirements and risk penalties from missed deadlines or incorrect filings. Professional compliance from the start saves money and avoids FBR notices.
SME Tax Compliance Calendar
| Obligation | Deadline | Frequency |
|---|---|---|
| WHT Deposit | 15th of each month | Monthly |
| Sales Tax Return | 18th of each month | Monthly |
| Advance Tax | Quarterly | 4 times/year |
| Annual income tax return filing | 30 September | Annually |
| Wealth Statement | 30 September | Annually |
SME Tax Package by Kamboh Associates
- NTN and sales tax registration (STRN)
- Monthly WHT statement filing
- sales tax return filing return (if applicable)
- Advance tax calculation and payment
- Annual income tax return
- Wealth statement
- FBR notice response included
- Dedicated consultant contact via WhatsApp
Advance Tax: The Cash-Flow Item SMEs Forget
Growing businesses often pay their whole year's income tax in September and then struggle. Section 147 requires quarterly advance tax from businesses and individuals whose income crosses the threshold, based on the previous year's tax. The instalments fall due on 25 September, 25 December, 25 March and 15 June. Paying on time avoids default surcharge and spreads the cost across the year.
When an SME Becomes a Withholding Agent
Once your business crosses certain turnover levels or becomes a company or AOP, you must deduct tax when you pay others, including salaries, rent, contractors and suppliers. You then deposit the tax and file withholding statements. Missing this is costly because FBR can disallow the expense and recover the tax you should have deducted.
| Payment | Withholding responsibility |
|---|---|
| Staff salaries above the taxable threshold | Deduct monthly under section 149 |
| Shop or office rent to a landlord | Deduct under section 155 if you are a prescribed person |
| Suppliers and contractors | Deduct under section 153 if you are a prescribed person |
Structure Decisions at the SME Stage
Many SMEs start as sole proprietorships, later add a partner and then incorporate. Each change affects tax: an AOP files its own return, and a private limited company pays corporate tax and must keep audited accounts. Planning the move at a year end keeps records clean.
What Our SME Package Covers
Monthly withholding statements (Rs 3,000 per month), monthly sales tax returns (Rs 3,000 per month), EOBI registration (Rs 8,000) and the annual return, as listed on our pricing page.
Frequently Asked Questions
When is quarterly advance tax due?
Under section 147, instalments are due on 25 September, 25 December, 25 March and 15 June for taxpayers whose income crosses the threshold.
Does an SME have to deduct tax from rent and supplier payments?
If the business is a prescribed person under the law, it must deduct tax on these payments and file withholding statements.
What taxes does an SME in Pakistan need to file?
An SME typically files: annual income tax return, monthly withholding tax statements (if making payments to suppliers or staff), monthly sales tax returns (if turnover exceeds Rs 10 million), and quarterly advance tax payments if applicable.
SME Tax Compliance Package - Starting Rs 5,000/Month
WhatsApp 0328-4675162. We assign a dedicated consultant to manage all your FBR obligations so you focus on growing your business.