Taxable Salary 2,800,000

Taxable Capital Gain 300,000

Foreign source income 360,000
Total Income 3,460,000
less: Zakat 17,000
3,443,000
AOP Share 320,000
Taxable Income 3,763,000

Tax Liability Un-salaried case

Tax on 3,500,000 370000
Exceeding 52,600
422600

A/B*C 386662.7

Tax paid in foreign 27000

Less: Foreign source income 40429.44 27000
Less: Donation 5615.201
354047.5
tax deduction at source 16000
338047.5
Qno1 Qno2

Rent 960000 Rent

Deposit 80000
Chargable Rent 1040000 Total
Deduction Biyana
1/5 of Repair and Maintaince 208000
Insurance Premium 28,000 Advance Adjustment 2000000
Property Tax 25,000 2016 140000
Interest 108000 2017 140000
Other charges 2018 140000
Collection charges 36000 10% 1580000
Legal charges 45000 Chargeable Rent
81000
Restricted to 4% 41600 41600 Deduduction
Total 410600 Repair
Taxable Rent 629400 Interest
Taxable Rent
Business Income 1200000
Intrest 72000
1128000
Taxable Income 1128000
1757400
 Qno3

900000 Rent 1800000

300000 less: depreciation 400000
1,200,000.00 1400000
200000 Munical tax 100000
1500000
ALV 1400000

Rent 1500000

158000
1558000

311600
300000
946400
VAT
Woodcutter example
Sales Tax= 17%

Person Involved in Supply Chain Purchase Sales Tax/ Input Tax

Woodcutter 0 0
Unregistered Carpenter 60 0
Retailer- Exporter 90 0
End Consumer 100 17

Dr Purchase
Dr Sales Tax
Cr Payable

Taxable Supplies Excempt Supplies

17% Standard Rates Out of Sales Tax Scope
8th Schedule Reduced Rate
0% Zero Rate : Registration is Optional
 Purchase+ Tax Sale Sales Tax /Output Tax Sales Price+ Tax+Further Pay to FBRFurther @ 3%
0 50 8.5 60 10 1.5
60 90 0 90 0 0
90 110 18.7 128.7 18.7 0
117 0 0 0 0 0
28.7 1.5
50 Dr Cash 90
8.5 Cr Sale 0
58.5 Cr Sales tax 90

les Tax Scope