Peshawar has traded with the country beyond the Khyber Pass for as long as anyone can remember, and the modern city still carries that character. Its bazaars sell everything from cloth to carpets to electronics, its wholesalers supply half the province, and a large number of families depend directly or indirectly on cross-border trade. Then there are the newer parts of the economy: the hospitals, the universities, the software companies and the overseas remittances that quietly keep whole neighbourhoods going.
All of these people file the same annual return, but they prepare for it in very different ways. NTNWaale prepares and submits returns remotely over WhatsApp through IRIS. If you have not registered yet, start with our page on NTN registration in Peshawar.
Who in Peshawar Has to File
Anyone with an NTN and taxable income owes an annual return. In Peshawar that typically means:
- Wholesalers and retailers in Qissa Khwani, Chowk Yadgar, Karkhano Market and Saddar
- Traders in cloth, carpets, dry fruit, electronics and auto parts
- Owners of transit, clearing and cross-border trade businesses
- Marble, gemstone and jewellery dealers
- Doctors and staff of the large teaching hospitals and private clinics
- Landlords in University Town, Hayatabad and the city's older neighbourhoods
- Families who invest money received from relatives abroad
- Salaried staff of banks, universities and private firms
A Wholesaler in the Old City
Wholesale trade in the old bazaars runs on credit, reputation and large stock. A cloth or dry-fruit wholesaler sells to shopkeepers across the province, often on terms of weeks or months, and his return reflects that: high sales, high receivables and a substantial closing stock. Each of those numbers should be supported. Sales by the ledger and the bank deposits, receivables by the customer list, stock by a physical count and the purchase bills.
Many old bazaar businesses are run by brothers or cousins in partnership. If the profit is shared, a partnership return with each person's share stated is cleaner than putting everything under one name, and each partner's wealth statement should reflect the share held.
Transit, Clearing and Cross-Border Trade
Businesses that clear goods, arrange transport and handle trade documentation earn service fees and sometimes trade on their own account. Their income has two parts: fees from clients, often with tax deducted, and the margin on goods they buy and sell. Customs documents and bank advices are the anchor records for both. The return needs to show which is which, since fee income and trading income are described differently.
Because border trade involves several currencies and often multiple payment routes, currency conversion must be applied consistently, and every payment should be traceable to a document. Where payments come through informal channels, the risk is not just a tax query but a bank query, so prefer routes that leave a record.
Gemstones, Marble and Jewellery
Dealers in gemstones, marble and jewellery carry high-value stock, and the closing stock figure is one of the largest items on the return. Each piece or lot should have a purchase record, and the valuation at the year end should be at cost. A dealer who lists stock with description, weight or size, and cost has a return that stands up to scrutiny; one who estimates it in September does not.
Because the goods are portable and valuable, dealers often keep large amounts in cash. The return and the bank statement should still tell the same story, and cash deposits that seem large against declared sales are the sort of thing that generates questions. Our guide to how to avoid an FBR notice lists the usual triggers.
Hospitals, Doctors and Private Clinics
Peshawar's hospitals draw patients from across the province and beyond, and many doctors run private clinics in the evening. The salary from the hospital is reported with its certificate; the clinic income is reported separately, with a register of fees and a folder of costs. Clinic owners who employ staff should keep pay records and rent receipts. Our tax guide for doctors explains the treatment.
Money From Relatives Abroad
A large number of Peshawar households have members working in the Gulf, Europe or North America. Money they send home is a source of funds, not income of the recipient, and it often pays for houses, shops and businesses. The wealth statement should show where those funds came from, and the bank records of the transfers should be kept with the purchase papers. Once an asset produces income — rent from a building, profit from a shop — that income is declared in the ordinary way. Our remittance guide explains the treatment.
Landlords and Property Owners
Property is a serious asset in Peshawar, and it appears on the return three ways: rent as income, a sale as a separate calculation and the property itself in the wealth statement. Landlords with several tenants should keep a rent register, and any tenant who deducts tax from rent, such as a company or a bank, gives a slip. Purchases in the year must trace to documented funds. Our guides to rental income tax and property tax explain the details.
Deadline and Consequences
Individuals file for the tax year ending 30 June, normally by 30 September, unless FBR announces an extension. Those who miss the date come off the Active Taxpayer List, face higher withholding until they file and may be charged a penalty. Our deadline guide covers the current position.
What We Need From You
Please send your CNIC and NTN; a list of income sources with rough amounts; sales and purchase records or ledger photographs; customs and bank documents if you trade across borders; deduction slips from buyers; rent agreements; twelve months of bank statements for every account; remittance records if relevant; papers for any property or vehicle bought or sold; and a rough list of what you own and owe on 30 June.
How We Work and What It Costs
You send the papers on WhatsApp. We prepare the return and wealth statement and send you a summary of what we have entered. After you approve it, we file on IRIS and forward the acknowledgement. Fees are PKR 3,000 for a salaried return, PKR 4,500 for a trader, freelancer or sole proprietor and PKR 7,500 for a partnership; complex cases are quoted after we see the papers. The pricing page lists the fixed schedule.
Errors We See in Peshawar Returns
- Estimating stock. High-value stock needs a list, with cost, on or near 30 June.
- Unrecorded cash. Large cash deposits need a matching sale or a documented source.
- Currency muddles. Convert foreign-currency receipts by one consistent method.
- Remittances treated as earnings. They are a source of funds and belong in the wealth statement.
- Waiting for late September. Documents from customs and banks take days.
Karkhano Market and Auto-Parts Traders
Karkhano Market and the auto-parts trade around Peshawar involve a large volume of small transactions in goods that pass through several hands. A trader in that market should keep an invoice file for what he buys, a sales book for what he sells and a stock list at year end. Where goods are bought in one currency and sold in another, or where the same item passes through several suppliers, the notes should say so.
University Town, Hayatabad and Rented Property
Peshawar's newer neighbourhoods have many rented houses, offices and shops. A landlord's return needs each tenancy: the tenant, the monthly amount, the deposit and any deductions made by the tenant. Deposits held are liabilities, not income, until they are kept. Keeping each tenancy in its own folder, with the agreement and a note of rent received, is the easiest habit to adopt and the most useful.
If You Registered and Never Filed
Registrations made for a bank account, a licence or a customs requirement often sit unused for years. That is common, and fixable. Give us the list of years that are missing and a rough idea of what you earned in each; we will prepare the returns that are worth filing, in the order that makes most sense, and restore your place on the Active Taxpayer List.
Families With Ties Across the Border
Some Peshawar families have been in business for generations, with relatives and partners on both sides of the border. Whatever the arrangement, income earned in Pakistan by a taxpayer with an NTN belongs on the return, and assets held here belong in the wealth statement. If you are unsure how a particular receipt should be treated, ask before filing; it is far easier to get it right the first time.
Software Houses, Freelancers and Online Earners
Peshawar has a growing community of developers and online workers, many of them young. Their income comes from clients at home and abroad, paid by bank transfer or platform payout. The return needs each source recorded, foreign-currency amounts converted by a single consistent method, and a bank advice or platform statement behind each payment. Our freelancer tax guide explains the treatment.
Read the Summary Before We File
Before we submit, you get a plain summary of income by source, costs, tax already withheld and the assets we are listing. Compare it with your memory of the year and with your own notebook. A wrong figure is trivial to correct at that stage and awkward to correct afterwards.
Photograph Ledgers Properly
Traders in the old bazaars often keep large bound ledgers. Photograph each page flat in daylight, with the date visible and every figure legible, and send the pages in order. We total the columns and reconcile them with the bank; you only need to tell us what each column means.
Contractors on Provincial and Federal Projects
Peshawar has a steady flow of construction and supply contracts from provincial and federal departments. A contractor's return shows the receipts, less materials, labour and equipment. The department deducts tax at source and issues a slip for each payment. Keep the contract, the measurement sheets and every slip; together they document the income and the credits.
Ask for Bank Statements Early
Statements for the whole year, 1 July to 30 June, take days to come from busy branches, and some banks charge for them. Order them early in September for every account you use, and send each as it arrives.
Money Changers and Payment Routes
Border trade often involves money changers and several payment routes. Prefer routes that leave a bank record, and keep a note of any payment made by other means, including the date, the amount, who paid and what it was for.
File From Peshawar
Send your CNIC, NTN and whatever papers you have to 0324-0400564 on WhatsApp. For a general walk-through, see how to file an income tax return in Pakistan.