ISLAMABAD: The Federal Board of Revenue (FBR) has notified a standard pro forma in tax returns for rental income on movable and immovable properties of Pakistanis in foreign countries.

The pro forma was notified through SRO1891 of 2022 to allow people to declare their rental income in a proper description. The FBR has already notified Capital Value Tax (CVT) Rules 2022 for implementation.

The federal government in the Budget 2022, introduced CVT at the rate of one per cent on the value of Pakistanis’ movable and immovable properties outside Pakistan. The tax will apply to properties valued over Rs100 million. The value will be determined against the exchange rate on June 30.

All sums of capital value tax collected under section 8 of the Finance Act 2022 will be paid by remittance into the government treasury or in the authorised branches of the SBP or the National Bank of Pakistan.

Through another notification SRO1892 of 2022, the FBR has released draft amendments in the tax returns for the tax year 2022 for certain sectors.

Published in Dawn, October 14th, 2022

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