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Every project deserves solid foundations.

Real estate developers and construction companies face complex revenue recognition, FBR's deemed-income regime, and capital-gains obligations that require specialist tax and accounting expertise from ground-break to handover.

Overview

Real Estate & Construction

Pakistan's real estate and construction sector has faced significant regulatory change — FBR's deemed-income tax, Section 7E on immoveable property, and the Capital Value Tax regime — alongside pre-existing complexity around percentage-of-completion revenue recognition and project cost accounting.

UMCO advises real estate developers, construction contractors, and property-holding companies on the full lifecycle: from structuring a development entity and obtaining FBR registration to filing annual returns that correctly account for project margins and satisfy the Section 7E and CVT requirements.

PKR B+Project value audited
7ECompliant returns filed
CGTStructuring engagements delivered
What we do for you

Percentage-of-Completion Accounting

IFRS 15-compliant revenue recognition for long-term construction contracts and property developments.

FBR Section 7E & CVT Compliance

Deemed-income tax calculations, property-register reconciliation, and FBR return preparation.

Capital Gains Tax Structuring

Holding-period analysis, CGT calculations, and legal-entity structuring to manage disposal tax.

Project Cost Accounting

Job-costing systems, WIP reconciliation, and contractor payment certification.

Corporate Structure Advisory

Single-purpose vehicle setup, SECP registration, and joint-venture accounting frameworks.

Statutory Audit

Audits of development companies, housing societies, and construction contractors.

Related services

Often engaged alongside.