Professional Documents
Culture Documents
Self Assessment Scheme of Pakistan
Self Assessment Scheme of Pakistan
Self Assessment Scheme of Pakistan
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Self Assessment Scheme
There are different types of tax return and different 'supplementary pages' the
applicant may need to complete depending on their circumstances. There are also
deadlines for sending your tax return in - and penalties and interest charges if it
arrives late.
Ref: _ _
_
The Self Assessment Scheme (SAS) was introduced in Pakistan in 2001, where
the tax payer was given the leverage to declare their incomes themselves and file a
return annually declaring those incomes derived from other sources. The system was
introduced for the first time in the region of South Asia; keeping in mind the tax
payers will declare their incomes themselves in the best of their integrity.
Though in developing countries like Pakistan, tax payers often try evasive
measure to avoid taxation but this resulted in a positive trend in our region. The
government collected more revenue than before in contrast to the old system where an
Income Tax Officers (ITO) used to go door step to door step to assess and collect the
income tax derived from the tax payer.
Income Tax
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