Tax deducted but missing in Iris: a reconciliation checklist
Source check: 15 September 2026. Practical preparation guidance for Pakistan. Examples are illustrative; any rate or filing period must match your own transaction.
Separate a bank receipt from proof of tax
You invoiced a customer, received less than the invoice total and were told “tax was deducted.” The shortfall might include tax, a bank charge, retention money or another adjustment. Ask for a breakdown rather than entering the entire difference as income tax paid. For salary, compare the employer’s annual certificate with payslips and your own records.
Make one row per deduction. Record the payer, invoice or salary period, gross amount, amount described as tax, date, tax section, your CNIC or NTN as reported, and the certificate or payment reference. Do not publish these records or send full identity documents in the first enquiry.
Match records in a consistent order
| What you find | Next check |
|---|---|
| No certificate | Ask the payer to confirm the deduction and provide the supporting certificate or record. |
| Wrong identity | Ask the payer to investigate its reporting against the correct taxpayer. |
| Different year or period | Compare dates and the return being prepared before moving any amount. |
| Amount differs | Reconcile invoice, payment, retention and certificate line by line. |
| Same tax appears twice | Cross-reference the underlying payment so one deduction is not claimed twice. |
Worked example: a short payment is not all tax
Illustration: your invoice is Rs. 100,000 and the bank receipt is Rs. 92,000. The customer confirms Rs. 5,000 income tax and Rs. 3,000 contractual retention. Your deduction register starts with Rs. 5,000 as the amount requiring tax evidence; the remaining Rs. 3,000 is tracked separately as retention. Whether the Rs. 5,000 is available against the particular liability still requires the correct tax treatment.
Keep unresolved items visible. Use columns marked “confirmed,” “payer query pending” and “treatment to review.” A clean-looking return made by hiding differences is less useful than a working paper that clearly identifies what is missing.
A useful request to the payer
Ask: “Please confirm the income tax deducted against invoice or salary period [reference], the section used, the taxpayer identity reported, the relevant period, and the supporting certificate/payment reference. My records show [amount]; the difference is [amount]. Please investigate any reporting correction needed.” Send this privately to the organisation’s authorised contact.
The FBR rate-card directory helps identify the relevant year and category; it does not itself prove that a particular payer reported your particular deduction. Retain both the rule reference and transaction evidence.
Before submitting the return
Review the complete return, including other income and the treatment of each deduction. If already filed, assess whether correction is required through the applicable revision process rather than adding an unexplained figure to another year. FBR provides separate guidance on revision; permission and procedure need to be checked for the facts.
Handle a straightforward document request yourself. Seek help when the payer denies the deduction, the identity is wrong, the amount is material, or you cannot distinguish reporting problems from tax-treatment problems.
When to request help
Prove the credit at four levels
Match the payer, your CNIC or NTN, statutory section, tax period and amount across the invoice or payment advice, withholding certificate, payer confirmation and Iris record. A certificate bearing your name is not enough if the payer reported a different identifier, year or section. Likewise, an Iris line may be unusable if it belongs to another period or gross amount.
Give the payer a short discrepancy schedule and request correction through its filing process. Keep the original certificate, corrected certificate and correspondence. Do not force a missing credit into the return solely to make the refund larger; claim only the amount legally attributable to you and supported for that tax year, then follow the current correction or grievance route for the balance.
Tell us the tax year, payer type, amount of the difference and whether you have already filed. Start with a short summary. Do not send passwords, PINs or one-time codes. Ask for the scope and professional fee before commissioning work.
Sources
This guide is written against the official and clearly labelled professional references below. Rates, thresholds and portal procedures change between reviews, so open the primary source before relying on a figure.
Questions people also ask
Should I claim the amount twice if two screens show it?
No. Reconcile both entries to the underlying payment and ensure the same deduction is not counted twice.
Can you guarantee a missing credit will be allowed?
No. Evidence, reporting and the applicable law determine the outcome. A review identifies the mismatch and the appropriate correction route.