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I provide freelance services to clients abroad and receive payments through Payoneer and bank transfers. I want to file my income tax return for the first time. Which documents should I prepare before starting the process on FBR IRIS?

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Freelance Income Taxation depends mostly on Two factors, services Provided within Pakistan or Exported outside Pakistan. 
Tax rates depends on whether one is registered with PSEB or not? 
Mainly you will require Bank Statements and tax certificates for any other taxes paid during the year.

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