Rana Munir Hussain
Tax Lawyer
Tax Lawyer and human rights advocate with extensive experience in tax and corporate matters, dedicated to welfare organizations and legal aid.
Practice area
Tax Services & Compliance
Tax compliance and advisory support for businesses, founders and foreign investors in Pakistan: registrations, periodic filings, records, notices and structuring advice coordinated from Lahore.
Income Tax, Sales Tax, SECP and annual compliance support for individuals, partnerships, companies, societies, trusts and non-profit entities.
Tax Advisory, Filing & Regulatory Support
Raza & Associates provides tax advisory, filing, planning and compliance support for a broad range of entities. Our services cover income tax, sales tax, withholding tax, annual filings, statutory compliance and regulatory reporting. We support clients with practical compliance planning so deadlines are met accurately and efficiently.
Income Tax Services
- NTN registration and profile setup
- Annual income tax return filing
- Advance income tax compliance
- Withholding tax statements & reviews
- Tax planning and advisory support
Sales Tax Services
- Provincial & Federal tax registration
- Monthly sales tax return filing
- Annual sales tax return support
- Input/output tax reconciliations
- Sales tax compliance advisory
Corporate & Regulatory
- SECP annual return support
- Statutory filing calendar management
- Entity-level compliance monitoring
- Record-keeping & documentation
- Ongoing compliance review
Who this service is for
Raza & Associates provides tax compliance and advisory support for businesses, founders and foreign investors operating in Pakistan. The service sits alongside our Tax Law practice: where Tax Law is concerned with legal interpretation, notices, disputes and appeals, Tax Services & Compliance is about keeping a business current with its routine obligations and structured sensibly from the outset.
- Businesses: companies and partnerships that need a dependable compliance calendar and a single point of contact for periodic filings and correspondence.
- Founders: start-ups and owner-managed businesses setting up in Pakistan that want registrations, records and first-year filings handled correctly from day one.
- Foreign investors: overseas groups establishing or acquiring a Pakistan presence that need local compliance coordinated with their home advisers and reported clearly.
A legacy spanning two decades
Established in 2005, Raza & Associates supports businesses and individuals with tax registrations, filings and compliance in Pakistan, working alongside their accountants.
Headquartered in Lahore, we serve clients across Pakistan. With offices in Lahore, London and Singapore, we serve both domestic and international clients.
Compliance services
Registrations
We review the entity, its activity and its ownership, identify the tax registrations the business requires and coordinate the applications and supporting documents with the relevant authorities. Where a business is already registered, we confirm that the registration details, particulars and status are current.
Periodic filings
Businesses in Pakistan carry recurring filing and payment obligations through the year. We maintain a compliance calendar for each client, prepare or review the periodic returns and statements that fall due, and coordinate the information needed from the client’s finance team or accountants so that filings are made in time and on a consistent basis.
Records and documentation
Good records make every later step easier, from a routine query to a formal audit. We advise on the records, reconciliations and supporting documents a business should keep, how long they should be retained and how they should be organised so that they can be produced when a tax authority asks for them.
Notices and audit support
When a notice, information request or audit arises, we review it promptly, explain what is being asked and by when, prepare the response with the client and its accountants, and represent the business in correspondence and meetings with the authority. Matters that develop into a dispute or appeal are handled with our Tax Law team.
Advisory on structuring
Before a business is formed, restructured, financed or acquired, we assess the tax compliance consequences of the proposed structure and identify practical alternatives. Advice is given on the facts of each matter and coordinated with the client’s accounting and corporate advisers; we do not offer generic schemes.
How we work
- Scoping review: we collect the entity documents, existing registrations, recent returns and correspondence, and confirm the obligations that apply and the immediate deadlines.
- Compliance plan: we agree a calendar, the information flow with the client’s finance team and the reporting the client wants to receive.
- Ongoing delivery: we prepare and file on schedule, deal with correspondence as it arises and keep the client informed of changes that affect the business.
Why Raza & Associates
Credibility and compliance: Raza & Associates follows changes in Pakistani tax law closely and applies them to each client position.
Client empowerment: stay informed and empowered with our commitment to keeping clients abreast of critical changes in Pakistani tax laws. Our regular communication includes tax warnings, reminders, a tax calendar and more, so that filing and payment deadlines are identified in advance.
Expertise that matters: benefit from our team’s knowledge of Pakistani tax laws, so that your business receives careful, objective guidance.
Related services
- Tax Law — notices, disputes, appeals and legal interpretation.
- Company Registration — SECP incorporation and corporate set-up in Pakistan.
- Banking Law — finance documents, security and regulatory questions.
Compliances Chart
Income Tax & Sales Tax | Tax Year 2027 (checked October 2026)
Note: Clients are advised to seek updated professional guidance before filing.
Sole Proprietor, Business Individual
| Compliance | Due Date |
|---|---|
| Monthly sales tax return, federal (FBR) | Due date under the Sales Tax Act 1990 (section 2(9)) or as notified by FBR |
| Provincial sales tax on services (PRA, SRB, KPRA, BRA) | Due date set by each provincial authority |
| Quarterly Withholding Tax Statement U/S 165(1)–(2) | 20 April, 20 July, 20 October and 20 January |
| Quarterly Advance Income Tax U/S 147 | 15th of Every September, December, March, June |
| Annual Income Tax Return U/S 114 | 30 September following the end of the tax year |
| Annual Sales Tax Return U/S 26 | Only where FBR has notified the taxpayer class; due date as notified |
| Annual statement of tax deducted from salaries U/s 165(6) (deductions under section 149) | As prescribed by the Income Tax Rules |
| Annual Withholding Tax Statement U/s 165(7) | 30 July (within 30 days of the end of the tax year) |
| Annual Withholding Tax Reconciliation U/s 165(8) | By the due date of the income tax return (30 September following the end of the tax year) |
Partnership Firm, Association of Persons
| Compliance | Due Date |
|---|---|
| Monthly sales tax return, federal (FBR) | Due date under the Sales Tax Act 1990 (section 2(9)) or as notified by FBR |
| Provincial sales tax on services (PRA, SRB, KPRA, BRA) | Due date set by each provincial authority |
| Quarterly Withholding Tax Statement U/S 165(1)–(2) | 20 April, 20 July, 20 October and 20 January |
| Quarterly Advance Income Tax U/S 147 | 25th of Every September, December, March, and 15th of Every June |
| Annual Income Tax Return U/S 114 | 30 September following the end of the tax year |
| Annual Sales Tax Return U/S 26 | Only where FBR has notified the taxpayer class; due date as notified |
| Annual statement of tax deducted from salaries U/s 165(6) (deductions under section 149) | As prescribed by the Income Tax Rules |
| Annual Withholding Tax Statement U/s 165(7) | 30 July (within 30 days of the end of the tax year) |
| Annual Withholding Tax Reconciliation U/s 165(8) | By the due date of the income tax return (30 September following the end of the tax year) |
Companies, Societies, NPO / NGO, Trusts
| Compliance | Due Date |
|---|---|
| Monthly sales tax return, federal (FBR) | Due date under the Sales Tax Act 1990 (section 2(9)) or as notified by FBR |
| Provincial sales tax on services (PRA, SRB, KPRA, BRA) | Due date set by each provincial authority |
| Quarterly Withholding Tax Statement U/S 165(1)–(2) | 20 April, 20 July, 20 October and 20 January |
| Quarterly Advance Income Tax U/S 147 | 25th of Every September, December, March, and 15th of Every June |
| Annual Income Tax Return U/S 114 | 31 December following the end of the tax year (tax year ending 1 January to 30 June); otherwise 30 September |
| Annual Sales Tax Return U/S 26 | Only where FBR has notified the taxpayer class; due date as notified |
| Annual statement of tax deducted from salaries U/s 165(6) (deductions under section 149) | As prescribed by the Income Tax Rules |
| Annual Withholding Tax Statement U/s 165(7) | 30 July (within 30 days of the end of the tax year) |
| Annual Withholding Tax Reconciliation U/s 165(8) | By the due date of the company income tax return (31 December for a tax year ending 1 January to 30 June; otherwise 30 September) |
| SECP Annual Return (Companies Act 2017, section 130) | Within 30 days of the annual general meeting (section 130(3)); if no AGM is held, within 30 days of 31 December |
Need Compliance Support?
Speak with our team for assistance with annual returns, sales tax filing, withholding compliance, advance tax matters and corporate filing support. Contact our team.
International clients: foreign companies and overseas law firms with Pakistan matters can instruct the firm through our Pakistan IP Local Counsel service, or contact us to discuss a tax services & compliance question.
How we work
Consultation
Schedule a consultation with our experienced team to discuss your legal needs and objectives. During this initial meeting, we'll assess your situation, provide expert advice, and outline a tailored strategy to address your specific requirements.
Strategy Development
Following the consultation, we set out the legal position, the options and the steps, documents and timing each involves, so you can decide how to proceed.
Execution and Support
Once you instruct us, we carry out the agreed steps, report developments promptly and advise on the next decision as the matter progresses.
Frequently asked questions
What is the difference between Tax Law and Tax Services & Compliance?
Tax Law covers legal interpretation, notices, disputes and appeals. Tax Services & Compliance covers the routine work of keeping a business current: registrations, periodic filings, records and coordination with tax authorities and accounting advisers.
Can Raza & Associates handle tax compliance for a foreign-owned company in Pakistan?
Yes, subject to the facts. The firm can coordinate Pakistan registrations, filings and records for a foreign-owned entity and report to the group or its home advisers, while the applicable requirements are confirmed for the specific structure.
How does the firm keep clients informed of deadlines?
Clients receive regular communication that includes tax warnings, reminders and a tax calendar, so that periodic filing and payment deadlines are identified in advance and instructions can be confirmed in time.
What information is needed to start a compliance engagement?
Typically the entity documents, existing registrations, recent returns and correspondence with tax authorities, and details of the business activity. The firm reviews these to confirm scope, the applicable obligations and the first filing dates.
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