NPO & trust tax returns
Annual returns for NPOs and charitable trusts, including tax credit compliance under section 100C.
Overview
Annual tax returns and compliance for NPOs, trusts and charities, including the conditions for the section 100C tax credit.
Why it matters
NPOs, trusts and welfare bodies still file tax returns, and many can apply for approval that makes their income exempt and donations tax-deductible for donors.
Who needs this
- Section 42 companies
- Registered trusts and societies
- Charities receiving donations
How it works
Who does each step, and how long it usually takes once documents are complete.
- 1RecordsYou
Audited accounts, donation records and registration documents.
1–2 weeks - 2Compliance checkTAXWORK
100C conditions, withholding and donor receipts reviewed.
2–3 days - 3ReturnTAXWORK
Return filed with statements.
1–2 days - 4ApprovalsTAXWORK
Renewals and certificates for donors.
As needed
Documents we need
Tick what you already have, then send the list to us.
Which company type fits you?
Under the Companies Act 2017 (sections 2(49), 14, 42, 154 and 247) and the LLP Act 2017.
| Type | Members | Directors | Liability | Auditor | Best for |
|---|---|---|---|---|---|
| Single member company | 1 | 1 + nominee | Limited by shares | CMA or CA if paid-up capital under Rs 3M | Solo founders |
| Private limited | 2 to 50 | 2 | Limited by shares | CMA or CA if paid-up capital under Rs 3M | Startups and family businesses |
| Public (unlisted) | 3 or more | 3 | Limited by shares | Chartered accountant | Raising capital from many investors |
| Listed company | 3 or more | 7 | Limited by shares | Chartered accountant | Public share trading on PSX |
| Limited by guarantee | Members | 2 or 3 | Up to the guarantee | As per company type | Associations and clubs |
| Section 42 NPO | 3 or more | As per type | Licensed, no profit distribution | Chartered accountant | Charities and foundations |
| LLP | 2 or more partners | Designated partners | Limited for partners | As required | Professional firms, joint ventures |
| Foreign branch / liaison | Foreign parent | Authorised person | Parent's liability | Chartered accountant | Foreign companies entering Pakistan |
What you receive
- Filed return
- 100C compliance note
- Donor receipt guidance
Deadlines, risks and penalties
- Failing 100C conditions makes surplus income taxable
Mistakes we fix, and what our fee covers
Common mistakes we fix
- Annual return (Form A / Form 29) filed late, which brings SECP penalties
- Change of directors, shares or address not reported to SECP
- Company NTN and tax return not filed even when there is no income
- Beneficial ownership register not kept up to date
Included in our fee
- Name check, documents and filings on SECP eServices
- Board and shareholder resolutions drafted for you
- Company NTN and FBR profile set up or updated
- A compliance calendar for the year ahead
Law and references
The sections and rules this service is based on.
- Section 100C – tax credit for NPOs
- Section 2(36) – non-profit organisation
- Section 61 – donations
Questions
How long does it take?
About 1–2 weeks after audited accounts. Step by step: Records (1–2 weeks), Compliance check (2–3 days), Return (1–2 days), Approvals (As needed).
What does it cost?
Our service fee is from Rs 10,000. Government fees are extra where they apply.
What happens if I miss a deadline?
Failing 100C conditions makes surplus income taxable.
Are donations to us tax-deductible for donors?
Only if your organisation holds the required approval; we can help you apply.
Is there a step-by-step procedure?
Exemption or lower-rate certificate: Stopping excess withholding at source when your income is exempt or taxed at a lower rate. Open the procedure →
Is our income automatically exempt?
No. Exemption depends on approval and conditions in the law. We help you apply and stay compliant.
Do donors get a tax credit?
Donations to approved organisations can give donors a tax credit. Approval is key.
Why clients choose TAXWORK
Individuals, businesses and companies across Pakistan and overseas.
Rawalpindi/Islamabad, Sialkot and Karachi (with Raza Siddiqui & Co., Chartered Accountants).
You get the scope and a fixed fee in writing before any work starts.
Progress updates, and a copy of everything we file or submit for you.
Keep reading
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View service →Ready to get NPO & trust tax returns done?
Send your documents on WhatsApp or book a meeting. A consultant confirms the scope and a fixed fee before any work starts.