What should you collect?
- Prior returns and wealth statements, where applicable.
- Salary certificates, business accounts and other income evidence.
- Bank statements, withholding certificates and tax-payment receipts.
- Property, investments, loans, gifts and material asset changes.
- Personal expenditure and wealth movements for an applicable individual statement.
Why does wealth reconciliation matter?
For an applicable individual wealth statement, changes in assets and liabilities must be supported by income, spending and other documented inflows/outflows. Explain unusual movements before filing. Company and individual filing requirements differ.
Review before submission
Check the taxpayer, year, declared income, calculation and supporting reconciliation. Approve the draft and any payment. FBR’s guide identifies forms moving from Draft to Completed Task as evidence of successful submission.
What should you receive?
Your filed forms, acknowledgments, tax calculation, applicable wealth reconciliation and payment evidence. Check income tax ATL status separately if included in the engagement.
Official reading
Reviewed 13 October 2026. General preparation guidance. Current law, portal requirements and your circumstances determine the final documents, fees and obligations.