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No, not all salaried person need to file return if they don't meet the specific criteria (less than 50,000 rupees). Only those salaried person need to file tax return who have Taxable Salary.

The documents required for Registration on IRIS for creation for NTN are:

To become a filer you need to file one annual return of the Tax Year 2022 and pay an ATL Surcharge of Rs. 1,000 for Individual, Rs. 10,000 for AOP and Rs. 20,000 for Company. You will remain Tax Filer till 30th March, 2024. If you also file Tax Return of Tax Year 2023 before 30th September, 2023 you will remain Tax Filer till 30th March, 2023.

To add a Sole Proprietor Business in NTN of a Tax Payer the following information & Documents are Required:

Not all foreign incomes are exempted from Tax, if the foreign income is already taxed at source, then it cannot be taxed again. however, if the nature of foreign Income is not taxed before or some specific provisions of law are applicable on it, then, such foreign Income is taxable in Pakistan.

The exemption of IT Sector provided under Section 133 of ITO, 2001 has been removed by FInance Bill, 2023 and IT Sector has been provided Tax Cradit instead. The following are the requirements for Tax Credit provided under 65-F:
Income from exports of computer software or IT services or IT enabled services as defined in clause (30AD) and (30AE) of section 2 upto the period ending on the 30th day of June, 2025:subject to fulfillment of the following conditions, where applicable, namely:

The business type depends on the nature of your business & capital, if the business is rather smaller, with small number of employees and there are not Legal requirements then proprietorship may be preferred. If the business has medium capital, there are more than one business members but less than 20 then partnership may be preferred. If the business is large or expected to grow large then the company registered in SECP may be preferred.

FBR has already announced the Individual Tax Payers date of Tax filing is 30th September, 2023. However, for limited companies the due date 31st December, 2023.