Liberated Model – System Flow

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Business Process Overview

  • Step 1 – (Third Party vendor) fulfills registration requirements and standards defined by FBR.
  • Step 2 – (Third Party vendor) applies to register as an authorized intermediary or e-return partner.
  • Step 3 – (FBR) evaluates request and verify vendor credibility,
    • In case, the third-party is credible i.e. it meets authorization requirements; approves commercial partnership.
    • In case the third party does not qualify to become authorized e-return partner but is credible for intermediary, FBR notifies with reason.
    • In case it is not credible; FBR shall notify with reason.
  • Step 4 – (Third Party vendor) develops an e-return taxation system.
  • Step 5 – (Third Party vendor) presents their e-return platform.
  • Step 6 – (FBR) reviews the system and run a test for functionality and security.
    • FBR accredits the third-party system if it meets the standards set by FBR for e-return certification.
    • If the system is substandard, it is rejected by the FBR official.
  • Step 7 – (Taxpayer) uses third-party system.
  • Step 8 – (Taxpayer) submits return through third-party system.
  • Step 9 – (Third Party System) validates e-return information.
  • Step 10 – (FBR System) accepts validated information.

Working with API’s to Develop Return Filing System

Working Environment

There will be two types of environments for API integration of third-party vendors.

Sandbox (Testing Environment)

Sandbox will be provided to the third parties for testing the provided solution / product. It will be a “Pre-Production” environment which will be used by third parties for their solution testing, training and intergration. It will be mendatory environment before getting authorization of the production / Real environment.

API’s intergration, input, output, db verification etc will be proformed in this pre-production environment before going public / production.

Production (Real Environment)

All properly tested and allowed solution with their authorization key shall be able to use the production enviormennt for sharing of data with FBR systems (Iris).

Acceptance of IT Return from Authorized Third-Party Software

  • Step 1 – (Third Party system) creates Income Tax Return for submission.
  • Step 2 – (Third Party system) submits Income Tax Return based on provided structures.
  • Step 3 – (e-Return API) authenticates and validates partner type,
    • In case of an intermediary, send input data to FBR system for further calculation and submitting process.
    • In case of an e-return partner, proceed to step 4.
  • Step 4 – (e-Return API) authenticates form structures based on validations,
    • If successful, submit Income Tax Return form and send acknowledgment.
    • If not, send relevant error message.
  • Step 5 – (FBR System) updates taxpayer and partner’s record.
  • Step 6 – (Third Party system) update status as submitted.


Referential Data APIs

Referntial Data API’s are those which gathers additional information with Income tax / wealth statement data for better processing and understanding of assets and expenses.

  • Get Attributes values gathers Attribute description and value description.
  • Get Intermediary values gathers Intermediary user information.
  • Get Payments will fetch the amount (CPR) attached to the user.
  • Get profile will gather the information of the user accessed the system.
  • Get attachments will recover the documents attached to the user requested.
  • Get Directors will gather the information of directors associated with user.

Utility APIs

The Utility API’s are for verification of amount codes to be used in Return / Wealth Statement.

Sumbit Return APIs

Submit Return API is the main API which will be taking all the data of following categories.

  • Income Tax Return & Wealth Statement
  • Attributies
  • Attachments
  • Payments

The mechanism shared with third parties for sending data to FBR systems for creating, providing, processing and filing of income tax returns. It shall have all the data of wealth statement, income tax return, attributes, attachments, etc, further details of amount codes are in Annex A and Submit Return Json in Annex B.

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