As only a few hours remain before the expiry of the deadline for filing income tax returns for the tax year 2025, many taxpayers in Pakistan are rushing to complete the process.
While several expect the Federal Board of Revenue (FBR) to announce another extension — following the earlier shift from September 30 to October 15 — the law already provides a built-in procedure for those unable to meet the filing deadline.
Under Section 119 of the Income Tax Ordinance, 2001, taxpayers have the right to request an extension in the filing deadline by submitting an application to the concerned Commissioner. This option is available to individuals and entities required to file returns under Sections 114 or 117, or to submit a wealth statement under Section 116.
To qualify, the application for an extension must be filed before the original deadline expires. The Commissioner may grant an additional period — usually up to fifteen days — if the taxpayer demonstrates a reasonable cause such as illness, absence from Pakistan, or unavoidable circumstances. In rare cases, the Chief Commissioner may allow a further extension upon request.
It is crucial to note that an extension only postpones the filing date and does not affect the due date for tax payments. All outstanding taxes must still be paid by the original deadline to avoid penalties, default surcharges, or legal consequences.
Tax experts urge taxpayers to act swiftly and submit extension applications early to ensure timely approval and avoid last-minute stress. A proactive approach can help ensure compliance and peace of mind during the busy tax filing season.