The Working Library
Compliance calendar.
The recurring dates that create liability when missed. This is a working checklist, not advice; confirm each date for your entity class before relying on it.
Monthly
| Obligation | Who | Note |
|---|---|---|
| Sales tax return | Registered persons | Filed with FBR by the monthly statutory date. [DATES TO BE VERIFIED] |
| Withholding tax statements | Withholding agents | Periodic statements under the Income Tax Ordinance, 2001. [TO BE VERIFIED] |
| EOBI & social security contributions | Employers | Monthly contributions for insured employees. [TO BE VERIFIED] |
Quarterly
| Obligation | Who | Note |
|---|---|---|
| Advance tax instalments | Companies & AOPs | Quarterly advance tax under section 147, Income Tax Ordinance, 2001. [TO BE VERIFIED] |
| Listed-company quarterly accounts | Listed companies | Quarterly financial statements to PSX/SECP within the prescribed period. [TO BE VERIFIED] |
Annually
| Obligation | Who | Note |
|---|---|---|
| Form A / annual return | All companies | Annual return to the registrar following the AGM under the Companies Act, 2017. [TO BE VERIFIED] |
| Annual audited accounts | Companies | Circulation and filing within statutory timelines from year-end. [TO BE VERIFIED] |
| Income tax return | Companies & individuals | Annual return by the statutory date for the taxpayer class. [TO BE VERIFIED] |
| AGM | Public & listed companies | Annual general meeting within the period prescribed by the Companies Act, 2017. [TO BE VERIFIED] |
| Beneficial-ownership declarations | Companies | Ultimate-beneficial-owner records and filings where required. [TO BE VERIFIED] |
Dates vary by entity class, province, and current notifications. The firm maintains client-specific compliance calendars as an engagement service.