Registering the company is the easy part - staying compliant is the year-round job. A private limited company, single member company (SMC) or public company in Pakistan answers to the Securities and Exchange Commission of Pakistan (SECP) under the Companies Act 2017 and to the Federal Board of Revenue (FBR) under the Income Tax Ordinance 2001 and the Sales Tax Act 1990. Miss a deadline and the fines accrue daily. This calendar lays out every recurring obligation, the exact form, and the penalty for default - so you can put the dates in your diary and never scramble again.
Two regulators, two rhythms
SECP filings are mostly annual and event-driven - they hang off your annual general meeting (AGM) and any change in your officers or capital. FBR filings are a mix of annual, quarterly and monthly returns tied to income, sales and tax withheld. Get both calendars in front of you and the year stops feeling like a series of surprises. The single anchor date for most companies is the financial year-end of 30 June, from which the AGM and return deadlines are counted.
SECP filing calendar
These deadlines apply under the Companies Act 2017. For a company with a 30 June year-end, the AGM must be held within 120 days of the close of the financial year - by 28 October - and returns follow from there.
| Obligation | Form | Deadline | Legal basis |
|---|---|---|---|
| Annual general meeting | - | Within 120 days of year-end (SMC is exempt) | s.132 |
| Annual return (with share capital) | Form A | Within 30 days of the AGM | s.130 |
| Annual return (no share capital) | Form B | Within 30 days of the AGM | s.130 |
| Annual return - SMC / no AGM held | Form A | Within 30 days of last day of calendar year | s.130 |
| Audited / financial statements | - | Within 30 days of the AGM | s.233 |
| Change of directors / officers | Form 29 | Within 15 days of the change | s.197 |
| Mortgages & charges | Form 10 | Within 30 days of creating the charge | s.100 |
Listed companies get the same 30-day window for the annual return, which the registrar may extend to 45 days on application. Everything is filed online through the SECP eServices portal. For a deep dive on the two headline forms, see our guide to Form A and Form 29 annual returns.
FBR filing calendar
The FBR side runs on the IRIS portal. The headline is the annual income tax return; underneath it sit quarterly advance tax and, for registered businesses, monthly sales tax and withholding filings.
| Filing | Frequency | Deadline | Governing law |
|---|---|---|---|
| Company income tax return (30 June year-end) | Annual | 31 December | Income Tax Ordinance 2001, s.118 |
| Company income tax return (31 Dec year-end) | Annual | 30 September | ITO 2001, s.118 |
| Advance income tax | Quarterly | 25 Sept, 25 Dec, 25 Mar, 15 June | ITO 2001, s.147 |
| Sales tax return | Monthly | Payment by 15th, e-file by 18th | Sales Tax Act 1990 |
| Withholding tax statement | Monthly | By 15th of following month | ITO 2001, s.165 |
Before any of this, the company needs its own National Tax Number (NTN) and, where it makes taxable supplies, sales tax registration. Which return you owe depends on your structure - our overview of business tax for sole traders, AOPs and companies sets out the differences.
The year at a glance
Mapping a standard 30 June year-end onto the calendar, here is roughly how a compliant year unfolds:
| Month | What is due |
|---|---|
| Every month | Sales tax return (18th) and withholding statement (15th) |
| September | First advance tax instalment (25th) |
| By late October | Hold the AGM (within 120 days of 30 June) |
| November | File Form A and audited accounts (within 30 days of AGM) |
| December | Company income tax return (31st); advance tax (25th) |
| March | Third advance tax instalment (25th) |
| June | Fourth advance tax instalment (15th); year-end |
| Any time | Form 29 within 15 days of an officer change; Form 10 within 30 days of a charge |
Penalties for default
Both regulators penalise late filing, and the amounts climb with each day of delay - a strong reason to file early rather than perfectly.
| Default | Consequence |
|---|---|
| Late SECP return (listed company) | Penalty at level 2 on the standard scale, accruing daily |
| Late SECP return (other company) | Penalty at level 1 on the standard scale, accruing daily |
| Late Form 29 | Daily default penalty until filed; register left inaccurate |
| Late FBR income tax return | Penalty under the ITO 2001 and removal from the Active Taxpayers List |
| Non-filer status | Higher withholding tax on banking, property and vehicle transactions |
The hidden cost: a company or director who slips off the FBR's Active Taxpayers List (ATL) pays materially more withholding tax on routine transactions. Compliance is not just about avoiding fines - it protects your effective tax rate all year round.
Staying ahead of the deadlines
Three habits keep most companies out of trouble. First, fix your AGM date early - every SECP annual deadline flows from it. Second, treat Form 29 as urgent; the 15-day clock starts the moment a director joins, resigns or changes address, and it is the filing companies forget most. Third, reconcile monthly so your sales tax and withholding statements are never a last-minute rush. If you registered recently, our SECP company registration guide and private limited company guide explain how these obligations attach from day one.
Frequently asked questions
When is the SECP annual return due?
Within 30 days of the AGM for a company with share capital (Form A). An SMC or company that holds no AGM files within 30 days of the last day of the calendar year.
How quickly must I file Form 29?
Within 15 days of any change in directors or officers, under section 197 of the Companies Act 2017. It is the most commonly missed SECP filing.
When is my company income tax return due?
By 31 December for a 30 June year-end, or 30 September for a 31 December year-end, under section 118 of the Income Tax Ordinance 2001.
Does an SMC have to hold an AGM?
No, an SMC is exempt from holding an AGM, but it must still file its annual return, financial statements and tax returns.
What happens if I miss a deadline?
Daily default penalties accrue with the SECP, and the FBR can drop you from the Active Taxpayers List - raising your withholding tax. Exact fees vary, so speak to us before a small delay compounds.