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Collection And Deduction Of Tax at Source _Taxpayers Facilitation

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					         Collection
             And
         Deduction
      Of Tax at Source
(Taxpayers’ Facilitation Guide)




                            Prepared by:
                           FATE Wing




                                                      October, 2008

Revenue Division                      helpline@fbr.gov.pk
Federal Board of Revenue              0800-00-227,    051-111-227-
Government of Pakistan                227
                                      www.fbr.gov.pk
                                Our Vision
           To be a modern, progressive, effective, autonomous
           and credible organization for optimizing revenue by
           providing quality service and promoting compliance
                        with tax and related laws


                                Our Mission
            Enhance the capability of the tax system to collect
           due taxes through application of modern techniques,
             providing taxpayer assistance and by creating a
             motivated, satisfied, dedicated and professional
                                 workforce
                                Our Values
                                  Integrity
                             Professionalism
                                Teamwork
                                 Courtesy
                                 Fairness
                               Transparency
                             Responsiveness

               For assistance and information on tax matters
                Please contact our help line center through
                       Toll Free Telephone 0800-00-227
             Telephone 051-111-227-227 or 051-111-227-228
                                Fax 051-9205593
                           E-mail helpline@fbr.gov.pk
                                        or
Visit our tax facilitation center (located in all major cities) or any tax office
                                        or
                        Visit our website at www.fbr.gov.pk
Revenue Division
                                                       Contents
Federal Board of Revenue                               Introduction                                         1
Government of Pakistan                                 Disclaimer                                           1
                                                       Summary of withholding taxes                         2
October, 2008                                          Section 7- Shipping and Transport Business           2
                                                       Section 148 – Imports                                2
INTRODUCTION                                           Section 149 – Salary                                 4
                                                       Section 150 – Dividend                               4
This brochure explains the provisions of the           Section 151 (1) (a) -Profit on debt                  4
Income Tax Ordinance, 2001 governing                   Section 152(1)- Payment to Non Residents              6
withholding tax in a simple and concise                Section 153(1) -Payment for                           8
manner. It mainly revolves around the                                   goods and services
                                                       Section 153 (1A) -Payments For                       9
obligations of the withholding agents as to                              Rendering Or Providing Services
collection or deduction of tax at source, i.e. –       Section 153(A) -Payment to Non Residents             9
                                                                          Media Person
o   Identifying the withholding agents;                Section 154(1) -Exports                              9
                                                       Section 155    - Income from Property               12
                                                       Section 156     -Prizes and Wings                   14
o   Persons from whom tax is to be deducted            Section 156A - Payments for                         14
    or collected;                                                       Petroleum Products
                                                       Section 156B - Withdrawal                           14
                                                                         from Pension Fund
o   Applicable rates of withholding taxes;             Section 231 A - Cash withdrawal form Bank           15
                                                       Section 231 B - Purchase of Motor Cars              15
o   Basis of withholding tax;                          Section 233    - Brokerage and Commission           15
o   Time of deduction;                                 233A (1)(a)& (b) -Commission of Members of          16
                                                                          Stock Exchanges
o   Time of deposit of tax deducted or                 Section 233 A (1)(c)- Trading of Shares              16
    collected in the account of Federal                             by the Members of Stock Exchanges.
    Government;
                                                       Section 233 A (1)(d)- Financing of carry over trade 16
                                                                        (Badla) in shares by the members
o   Frequency and time of submitting the                                 of stock exchanges.
    statements of tax deducted or collected;           Section 234- Transport Motor Vehicles               17
                                                       Section 234A -CNG Stations                          17
o   Applicable exemptions and reduced rates;           Section 235 -Electricity Consumptions               18
                                                       Section 236- Telephone Users.                       18
    and
                                                        Withholding agent’s liability to                    19
o   Liabilities of the withholding agents and           Issue certificate of deduction and
    consequences of non-compliance.                      Collection of tax.

                                                       Withholding agent’s liability to                    19
A cross-index of different tax withholding             Submit Monthly and annual
agents and the corresponding applicable                Statements of tax collected or deducted
provisions of law is also given for quick and
                                                       Cross Index withholding agent wise                  21
easy reference.
This brochure has been arranged section
wise. Contents of this brochure are also
available at our website
www.fbr.gov.pk
                                                       Comments and suggestions
                                                       We welcome your comments about this brochure and
                                                       your suggestions for future editions.
DISCLAIMER:
This brochure is to assist the taxpayers and           You can e-mail us at memberfate@fbr.gov.pk
reflects the legal position at the time of             or
                                                       You can write to us at the following address:
printing. In case of any conflict, the legal           Facilitation and Tax Payer Education Wing,
provisions of the law shall prevail over the           Aziz Ghani Plaza, Fazal-e-Haq Road, Blue Area,
contents of this brochure.                             Islamabad.
                                                       Phone: 051-9202503 or       051-9204604




                                                   1
                                                             Collection and Deduction of Tax at Source
            Summary of withholding tax regime under the Income Tax Ordinance, 2001
            Amended upto 31st July, 2008.
Section     Person(s) liable       From whom        Rate                                      On                  When                 Payable to the         Statement(s)     of   tax   Taxability
            to collect or                                                                                                              credit of Federal      collected or deducted       Final/Adjustable
            deduct tax                                                                                                                 Government




7           Shipping agents        Non-resident     8%                                        Gross amount of     Received before      On the day deducted    Monthly Within 15 days      Final
( tax on    while filling return   (Carrying on                                               payment received    departure of the     (Where deducted by     (Rule:44
Shipping                           shipping                                                   or receivable for   ship                 and on behalf of the   (2) And                     For details see
And air                            business)                                                  shipping business                        Government)            Annual Within 2 months:     Sec. 7,143 and Sec.
Transport                                                                                                                              .Rule:43(a)            Rule 44(1)                  169 of Income Tax
Income of                                                                                                                              Within 15 days of                                  Ordinance 2001.
A non-                                                                                                                                    deduction
Resident                                                                                                                               (In other cases)
Person)
7           Airline agent while    Non – resident   3%                                        Gross amount of     Within the time      On the day deducted    Monthly Within 15 days      Final
(tax on     filling return         (air transport                                             payment received    notified     by      (Where deducted by     (Rule:44
Shipping                           Business men)                                              or receivable for   Commissioner         and on behalf of the   (2) And                     For details see
And air                                                                                       air-transport                            Government)            Annual Within 2 months:     Sec. 7, 144 and Sec.
Transport                                                                                     business.                                .Rule:43(a)            Rule 44(1)                  169 of Income Tax
Income of                                                                                                                              Within 15 days of                                  Ordinance 2001.
A non-                                                                                                                                    deduction
Resident                                                                                                                               (In other cases)
Person)
148         Collector of           Importers of     2%                                        Value of goods      At      the same     On     the    day      Monthly Within 15 days      Final
(Imports)    Customs                 goods                                                      as                     time     and      collected. Rule:     (Rule:44(2) And
                                                    Reduced rates:                              determined             manner as         43(a)                Annual Within 2 months:     For details see
                                                    @ 1%:
                                                                                                under                  the customs                            Rule 44(1)                  Sec. 148 and Sec.
                                                    • Fibres, yarns and fabrics. (Clause: 9
                                                      Part: II 2nd Schedule)
                                                                                                section 25 of          duty       is                                                      169 of Income Tax
                                                    •    Goods covered by the Zero Rating       the Customs            payable                                                            Ordinance 2001.
                                                         Regime of the Sales Tax notified       Act, 1969, as
                                                         by Federal Board of Revenue.]          if the goods
                                                         (Clause: 9 Part: II 2nd Schedule)      were subject
                                                                                                to        ad-
                                                    •      In respect of Urea fertilizer        valorem duty
                                                           imported, the tax under section      increased by
                                                           148 shall be collected at the        the customs-
                                                           rate of 1% of its        import      duty     and
                                                           value as       increased      by     sales tax, if
                                                           [customs-duty,           sales       any, payable
                                                           tax and federal          excise      in respect of
                                                           duty], if      any       levied      the import of
                                                           thereon.       (Clause:       23     the goods.
                                                           Part:          II 2nd Schedule)




                                                                                                        2

                                                                                              Collection and Deduction of Tax at Source
Section   Person(s)     From   Rate                                       On       When      Payable to the      Statement(s) of    Taxability
          liable   to   whom                                                                 credit of Federal   tax collected or   Final/Adjustable
          collect or                                                                         Government          deducted
          deduct tax


                                 • Potassic fertilizers imported in
                                    pursuance         of      Economic
                                    Coordination Committee of the
                                    cabinet’s decision No ECC -
                                                           th
                                    155/12/2004 dated 9 December
                                                                     nd
                                    2004. (Clause: 13-E Part : II 2
                                    Schedule
                                 • The following items as per (Clause:
                                    13-G Part: II 2nd Schedule).
                               i.         Gold;
                               ii.        Mobile telephone sets;
                               iii.       Silver;




                                                                                       3

                                                                               Collection and Deduction of Tax at Source
Section      Person(s)            From whom         Rate                                               On                      When                 Payable to the         Statement(s)      Taxability
             liable     to                                                                                                                          credit of Federal      of         tax    Final/
             collect    or                                                                                                                          Government             collected   or    Adjustable
             deduct tax                                                                                                                                                    deducted

14 9         Employer             Employee          Annual average rate (to be calculated as per       Salary chargeable to    At the time the      On      the      day   Monthly Within    Adjustable
(Salary)                                               rate card subject to applicable reductions in     tax                     salary        is      deducted            15        days
                                                       tax)                                                                      actually paid      (Where deducted        (Rule:44          For details see
                                                    ( For details see FBR’s brochure “ Taxation                                                     by and on behalf of    (2) And           Sec. 149 and 169
                                                    of Income from Salary”)                                                                         the Government)        Annual Within 2   of Income Tax
                                                                                                                                                    .Rule:43(a)            months: Rule      Ordinance 2001.
                                                                                                                                                    Within 15 days of      44(1)
                                                                                                                                                       deduction
                                                                                                                                                    (In other cases)
150          Company              Shareholders       10%                                               Gross amount       of   At the time the      Within 7 days          Monthly Within    Final
(Dividend)                                          Reduced rates                                        dividend                dividend      is    from the end          15        days
                                                      7.5% - Paid by a purchaser of a power                                      actually paid       of         each       (Rule:44          (Dividend paid by
                                                      project privatized by WAPDA [Clause
                                                                                                                                                     fortnight.            (2) And           the Company)
                                                      (17) of Part II of 2nd Schedule].                                                                                    Annual Within 2   Adjustable
                                                      7.5% - Paid by a company set up for
                                                                                                                                                     Rule : 43(b)          months: Rule
                                                      power generation [Clause (20) of Part II                                                                             44(1)             (Dividend received
                                                      of 2nd Schedule].                                                                                                                      by a company).
                                                                                                                                                                                             For details see Sec.
                                                                                                                                                                                             5,8,150.
151(1)(a)    Persons paying       Recipient of      10%                                                Yield or profit         At the time the      On the day             Monthly Within    Final
(Profit on   yield or profit      yield or profit                                                        (profit on debt)        yield      or        deducted             15        days
debt)        (profit on debt)     (profit     on                                                         on an account,          profit (profit     Rule:43(a)             (Rule:44          For details see
             on an account,       debt)                                                                  deposit or a            on debt) is                               (2) And           Sec. 151(1) (a)
             deposit or a                                                                                                                                                  Annual Within 2   and 169 of Income
             certificate under
                                                                                                         certificate under       credited to                               months: Rule      Tax    Ordinance
             the       National                                                                          the        National     the account                               44(1)             2001.
             Savings Scheme                                                                              Savings Scheme          of        the
             or Post Office                                                                              or Post Office          recipient or
             Savings Account                                                                             Savings Account         is actually
                                                                                                         as reduced by           paid,
                                                                                                         amount of Zakat,        whichever is
                                                                                                         if any, paid by the     earlier.
                                                                                                         recipient under
                                                                                                         the Zakat and
                                                                                                         Ushr Ordinance,
                                                                                                         1980




                                                                                                       4

                                                                                           Collection and Deduction of Tax at Source
Section      Person(s)       From whom         Rate   On                         When                                Payable to the     Statement(s)      Taxability
             liable  to                                                                                              credit      of     of         tax    Final/Adjustable
             collect or                                                                                              Federal            collected   or
             deduct tax                                                                                              Government         deducted

151(1)(b)    Banking         Recipient   of    10%    Profit on debt on an       At the time the profit on debt is   Within 7 days      Monthly Within    Final
(Profit on   Company         profit on debt             account or deposit         credited to the account of the     from the end of   15         days
debt)                        on an account              maintained as reduced      recipient or is actually paid,     each fortnight.   (Rule:44(2)       For details see Sec.
             Financial       or deposit                 by amount of Zakat, if     whichever is earlier               Rule : 43(b)      And               151(1) (b) and 169 of
               Institution                              any, paid by the                                                                Annual Within 2   Income Tax Ordinance
                                                        recipient under the                                                             months: Rule      2001.
                                                        Zakat    and     Ushr                                                           44(1)
                                                        Ordinance, 1980

151(1)(c)    Federal         Recipient    of   10%    Profit on debt on any      At the time the profit on debt is   On    the   day    Monthly Within    Adjustable
(Profit on   Government        profit on any            security (other than       credited to the account of the      deducted         15        days
debt)        Provincial        security                 those covered under        recipient or is actually paid,    (Where deducted    (Rule:44          For details see Sec.
             Government        (profit    on            section     151(1)(a))     whichever is earlier                by and on        (2) And           151(1) (c) and 169 of
             Local             debt)                    issued by the Federal                                          behalf of the    Annual Within 2   Income Tax Ordinance
             Authority                                  Government or a                                                Government)      months: Rule      2001.
                                                        Provincial                                                   Rule:43(b)         44(1)
                                                        Government or a local
                                                        authority as reduced
                                                        by amount of Zakat, if
                                                        any, paid by the
                                                        recipient under the
                                                        Zakat     and    Ushr
                                                        Ordinance, 1980




                                                                                         5

                                                                                 Collection and Deduction of Tax at Source
Section      Person(s) liable         From whom             Rate             On                      When                         Payable    to       Statement(s)    Taxability
             to collect or                                                                                                        the credit of       of        tax   Final/Adjustable
             deduct tax                                                                                                           Federal             collected or
                                                                                                                                  Government          deducted

151(1)(d)    Banking Company          Recipient        of   10%              Profit on debt on       At the time the profit on    Within 7 days       Monthly         Final
(Profit on   Financial Institution      Profit on debt                         any          bond,      debt is credited to the      from the end      Within     15
debt)        Company             as     other        than                      certificate,            account       of     the     of       each     days (Rule:44   For details see Sec.
               defined in the           financial                              debenture,              recipient or is actually     fortnight.        (2) And         151(1) (d) and 169 of
               Companies                Institution.                           security         or     paid, whichever is         Rule:43(b)          Annual Within   Income           Tax
               Ordinance, 1984                                                 instrument       of     earlier                                        2     months:   Ordinance 2001.
             Body       Corporate                                              any kind as                                                            Rule 44(1)
               formed by or                                                    reduced         by
               under any law in                                                amount of Zakat,
               force in Pakistan                                               if any, paid by
             Finance Society                                                   the       recipient
                                                                               under the Zakat
                                                                               and           Ushr
                                                                               Ordinance, 1980

152(1)       Every         Person     Non-Resident          15% or lower     Gross amount of         At the time the royalty      On the day          Monthly         Final
Payment        paying royalty or       Person                 rate as per      royalty or fee for      or fee for technical          deducted         Within     15
to Non         fee for technical                              agreement        technical               services is actually       (Where              days (Rule:44   For details see Sec.
Residents      services to a non-                             for              services                paid                       deducted     by     (2) And         6, 8,152(1) and 169
               resident                                       avoidance of                                                        and on behalf       Annual Within   of    Income    Tax
                                                              double                                                              of          the     2     months:   Ordinance 2001.
                                                              taxation                                                            Government)         Rule 44(1)
                                                                                                                                  Rule:43(a)

                                                                                                                                  Within 7 days
                                                                                                                                     from the end
                                                                                                                                     of        each
                                                                                                                                     fortnight
                                                                                                                                  (In other cases)
                                                                                                                                  Rule:43(b)




                                                                                                6

                                                                                     Collection and Deduction of Tax at Source
Section     Person(s)          From       Rate               On                             When                 Payable to the         Statement(s)      Taxability
            liable     to      whom                                                                              credit of Federal      of         tax    Final/Adjustable
            collect    or                                                                                        Government             collected    or
            deduct tax                                                                                                                  deducted

152(1A)     Every Person       Non-       6% or lower rate   Gross amount of payment        At the time the      On      the     day    Monthly Within    Final
Payment       making           Resident   as per agreement   on account of execution of       amount        is     deducted             15        days
to    Non     payment for      Person     for avoidance of    a contract or sub-contract      actually paid      (Where deducted by     (Rule:44          For details see Sec.
Residents     execution of                double taxation     under a construction,                              and on behalf of the   (2) And           6, 8,152(1A) and
              contract etc.,                                  assembly or installation                           Government)            Annual Within 2   169 of Income Tax
              to a non-                                       project    in    Pakistan,                         Rule:43(a)             months:   Rule    Ordinance 2001.
              resident                                        including a contract for                                                  44(1)
                                                              the supply of supervisory                          Within 7 days from
                                                              activities in relation to                             the end of each
                                                              such project; or                                      fortnight
                                                                                                                 (In other cases)
                                                              A         contract      for                        Rule:43(b)
                                                              advertisement      services
                                                              rendered by Television
                                                              Satellite Channels

                                                              Any other contract for the
                                                              construction or services
                                                              rendered, relating thereto.


152(1AA)    Every Person       Non-       5% of the gross    Gross amount paid as           At the time the      On      the     day    Monthly Within    Final
Payment       making           Resident   amount             insurance premium or re-         amount        is     deducted             15        days
to    Non     Payment of       Person                        insurance premium.               actually paid      (Where deducted by     (Rule:44          For details see Sec.
Residents     Insurance                                                                                          and on behalf of the   (2) And           6, 8,152(1A) and
              premium are                                                                                        Government)            Annual Within 2   169 of Income Tax
              re- insurance                                                                                      Rule:43(a)             months:   Rule    Ordinance 2001.
              premium                                                                                                                   44(1)
                                                                                                                 Within 7 days from
                                                                                                                    the end of each
                                                                                                                    fortnight
                                                                                                                 (In other cases)
                                                                                                                 Rule:43(b)




                                                                                    7

                                                                          Collection and Deduction of Tax at Source
Section       Person(s)            From whom            Rate                                On                  When                 Payable to the         Statement(s)     Taxability
              liable     to                                                                                                          credit of Federal      of         tax   Final/Adjustable
              collect    or                                                                                                          Government             collected   or
              deduct tax                                                                                                                                    deducted

152(2)        Every      Person    Non-resident         30% or lower rate as per            Gross amount of     At the time the      On      the    day     Monthly          Adjustable
Payment       making           a     Person               agreement for avoidance of          any payment         amount        is      deducted            Within     15
to    Non     payment to a                                double taxation                     chargeable to       actually paid      (Where deducted        days (Rule:44    For details see
Residents     non-resident                                                                    tax including                          by and on behalf of
                                                                                                                                                            (2) And          Sec. 6, 8,152(2)
              (other        than                                                              profit on debts                        the Government)
              royalty or fee for                                                              but excluding                          Rule:43(a)
                                                                                                                                                            Annual Within    and    169     of
              technical services                                                              royalty and fee                                               2     months:    Income       Tax
              or on execution                                                                 for technical                          Within 7 days from     Rule 44(1)       Ordinance 2001.
              of contract.                                                                    services                                  the end of each
                                                                                                                                        fortnight
                                                                                                                                     (In other cases)
                                                                                                                                     Rule:43(b)
153(1)        Federal              Resident Person      Sale of:                            Gross amount of     At the time the      On       the     day   Monthly          Final
Payment for     Government         Permanent                        Rice, cottonseed or     payment      on       amount        is      deducted            Within     15
goods and     Company                Establishment                  edible           oils   account of:           actually paid      (Where deducted        days (Rule:44    For details see Sec.
services      Association of         in Pakistan of a               1.5%                     Sale of goods                           by and on behalf of
                                                                                                                                                            (2) And          153 and 169 of
                Persons                                             Any other goods          (inclusive  of                          the Government)                         Income          Tax
                constituted by,
                                     Non-Resident                   3.5%                     sales tax);                             Rule:43(a)
                                                                                                                                                            Annual Within    Ordinance 2001.
                or under, law        Person                         Services rendered or                                                                    2     months:
              Foreign                                               provided 6%              Rendering or                            Within 7 days from     Rule 44(1)       Adjustable
                Contractor or                                       Execution of contract    providing     of                           the end of each
                Consultant                                          6%                       services; and                              fortnight                            For      company
              Consortium or                                         Reduced rate                                                     (In other cases)
                                                                                                                                                                             being
                Joint Venture                                      Transport         2%      Execution of a                          Rule:43(b)
                                                                                             contract, other
                                                                                                                                                                             manufacturers of
                                                                                             than a contract                                                                 such goods. For
                                                                                             for the sale of                                                                 details       see
                                                                                             goods        or                                                                 Sec.153(1)    and
                                                                                             rendering    of                                                                 169 of Income
                                                                                             services.                                                                       Tax     Ordinance
                                                                                                                                                                             2001.




                                                                                            8

                                                                                 Collection and Deduction of Tax at Source
Section      Person(s)        From whom               Rate   On                       When                 Payable to the         Statement(s)    Taxability
             liable     to                                                                                 credit of Federal      of        tax   Final/Adjustable
             collect    or                                                                                 Government             collected or
             deduct tax                                                                                                           deducted

153(1A)      Every Exporter   Resident Person and            Gross amount of          At the time the      On the day deducted    Monthly         Final
Payment      or an Export     Permanent Establish-    0.5%   payment on account       amount is actually   (Where deducted by     Within     15
for          House            ment in Pakistan of a          of rendering or          paid                 and on behalf of the   days (Rule:44   For details see Sec. 153
Rendering                     non-Resident                   providing           of                        Government)            (2) And         and 169 of Income Tax
or                                                                                                                                                Ordinance 2001.
                                                             services of stitching,                        Rule:43(a)             Annual Within
providing
and
                                                             dying,       printing,                                               2     months:
services                                                     embroidery,                                   Within 7 days from     Rule 44(1)
                                                             washing, sizing and                              the end of each
                                                             weaving                                          fortnight
                                                                                                           (In other cases)
                                                                                                           Rule:43(b)

153(A)       Every person     Non resident media      10%    Gross amount paid        At the time of       On the day deducted    Monthly         Final
Payment                       person relaying from           for advertisement        payment              (Where deducted by     Within     15
to     non                    outside Pakistan               services.                                     and on behalf of the   days (Rule:44   For details see Sec. 153
resident                                                                                                   Government)            (2) And         and 169 of Income Tax
                                                                                                                                                  Ordinance 2001.
media                                                                                                      Rule:43(a)             Annual Within
person                                                                                                                            2     months:
                                                                                                           Within 7 days from     Rule 44(1)
                                                                                                              the end of each
                                                                                                              fortnight
                                                                                                           (In other cases)
                                                                                                           Rule:43(b)

154(1)       Authorized       Exporter of goods       1%     Foreign Exchange         At the time of       Within 7 days from     Monthly         Final
Exports       dealer    in                                     proceeds                 realization of      the end of each       Within     15
              foreign                                                                   export proceeds     fortnight.Rule43(b)   days (Rule:44   For details see Sec. 154
              exchange                                                                  or     indenting                          (2) And         and 169 of Income Tax
                                                                                                                                                  Ordinance 2001
                                                                                        commission                                Annual Within
                                                                                                                                  2     months:
                                                                                                                                  Rule 44(1)

                                                                                 9

                                                                      Collection and Deduction of Tax at Source
Section   Person(s)         From whom           Rate                                      On           When               Payable    to    Statement(     Taxability
          liable     to                                                                                                   the credit of    s) of tax      Final/Adjustable
          collect    or                                                                                                   Federal          collected
          deduct tax                                                                                                      Government       or
                                                                                                                                           deducted

154 (2)   Authorized        Foreign indenting   Foreign    indenting     commission       Foreign      At the time of     Within 7 days    Monthly        Final
Exports    dealer      in    commission                                    5.00%          indenting      realization of    from the end    Within 15
           foreign           agents             Reduced rates                             commission     export            of       each   days           For details see Sec. 154
           exchange                                                                                      proceeds or       fortnight.      (Rule:44       and 169 of Income Tax
                                                                                                                                                          Ordinance 2001.
                                                Export indenting commission on                           indenting         Rule43(b)       (2) And
                                                 export of goods.          5%                            commission                        Annual
                                                                                                                                           Within     2
                                                [Clause (5) of Part II of 2nd Schedule]                                                    months:
                                                                                                                                           Rule 44(1)




                                                                                           10

                                                                                 Collection and Deduction of Tax at Source
Section   Person(s)        From            Rate   On                          When              Payable to the credit of        Statement(s) of tax    Taxability
          liable     to    whom                                                                 Federal Government              collected        or    Final/Adjustable
          collect    or                                                                                                         deducted
          deduct tax
154(3)    Banking          Every           1%     Realization            of   At the time of    Within 7 days from the end of   Monthly Within 15      Final
Exports      Company         Person                proceeds on account          realization      each fortnight                 days (Rule:44
                                                   of sale of goods to an       of the sale     Rule:43(b)                      (2) And                For details see Sec. 154
                                                   exporter under an            proceeds                                        Annual    Within   2   and 169 of Income Tax
                                                                                                                                                       Ordinance 2001.
                                                   inland back-to-back                                                          months: Rule 44(1)
                                                   letter of credit
                                                  Realization            of
                                                   payments           made
                                                   through          crossed
                                                   cheques to indirect
                                                   exporters        against
                                                   Standard       Purchase
                                                   Order in the format
                                                   prescribed by the
                                                   State      Bank       of
                                                   Pakistan

154(3A)   The     Export   Industrial      1%     Proceeds of the export      At the time of    Within 7 days from the end of   Monthly Within 15      Final
Exports     Processing      undertaking             of goods                    export    of     each fortnight                 days (Rule:44
            Zone            s located in                                        goods           Rule:43(b)                      (2)And                 For details see Sec. 154
            Authority       Export                                                                                              Annual    Within   2   and 169 of Income Tax
                                                                                                                                                       Ordinance 2001.
                            Processing                                                                                          months: Rule 44(1)
                            Zones

154(3B)   Direct           Indirect        1%     Payment against a firm      At the time the   Within 7 days from the end of   Monthly Within 15      Final
Exports   Exporter or       exporter                contract                    amount is        each fortnight                 days (Rule:44
          Export House      (defined                                            actually paid   Rule:43(b)                      (2) And                For details see Sec. 154
            registered      under sub-                                                                                          Annual    Within   2   and 169 of Income Tax
                                                                                                                                                       Ordinance 2001.
            under DTRE      chapter 7 of                                                                                        months: Rule 44(1)
            Rules, 2001     Chapter XII
                            of       the
                            Customs
                            Rules, 2001




                                                                                           11

                                                                                  Collection and Deduction of Tax at Source
Section    Person(s) liable     From whom              Rate                                               On               When            Payable to the             Statement      Taxability
           to collect or                                                                                                                   credit of Federal          (s) of tax     Final/Adjustable
           deduct tax                                                                                                                      Government                 collected
                                                                                                                                                                      or
                                                                                                                                                                      deducted
155        Federal Government   Recipient of rent of   a) The rate of tax to be deducted under            Rent        of   At the time     On the day deducted        Monthly        Final
Income     Provincial            immovable             section 155, in the case of an individual            immovable        the rent is   (Where deducted by and     Within 15
from           Government        property              and association of persons, shall be-                property         actually      on behalf of the           days           (in    case     of
Property   Local Authority                                                                                  (including       paid          Government)                (Rule:44       property income
           Company                                      S.No    Gross amount      Rate of Tax               rent      of                   Rule:43(a)                 (2) And        only)
           Non-Profit                                           of rent                                     furniture                                                 Annual         For details see
           Organization                                                                                     and                            Within 7 days from the     Within     2   Sec. 15, 155 and
                                                        1       Where the         Nil
           Diplomatic Mission                                   gross amount
                                                                                                            fixtures,                         end of each fortnight   months:        169 of Income Tax
           of a foreign state                                   of rent does                                and                            (In other cases)           Rule 44(1)     Ordinance 2001.
                                                                not exceed                                  amounts for                    Rule:43(b)
                                                                Rs.150,000.                                 services
                                                        2       Where the         5 per cent of             relating to
                                                                gross amount      the gross                 such
                                                                of rent exceeds   amount                    property)
                                                                Rs.150,000 but    exceeding
                                                                does not          Rs.150,000.
                                                                exceed
                                                                Rs.400,000.

                                                        3       Where the         Rs.12,500 plus
                                                                gross amount      [7.5] percent of
                                                                of rent exceeds   the gross
                                                                Rs.400,000 but    amount
                                                                does not          exceeding
                                                                exceed            Rs.400,000.
                                                                Rs.1,000,000.

                                                        4       Where the         Rs.57,500]
                                                                gross amount      plus 10 per
                                                                of rent exceeds   cent of the
                                                                Rs.1,000,000.     gross amount
                                                                                  exceeding
                                                                                  Rs.1,000,000.




                                                                                                     12

                                                                                        Collection and Deduction of Tax at Source
Section   Person(s) liable   From whom   Rate                                      On          When        Payable to the      Statement    Taxability
          to collect or                                                                                    credit of Federal   (s) of tax   Final/Adjustable
          deduct tax                                                                                       Government          collected
                                                                                                                               or
                                                                                                                               deducted
                                         b) The rate of tax to be deducted under
                                         section 155, in the case of a company,
                                         shall be-

                                          S.No   Gross amount   Rate of Tax
                                                 of rent

                                          1      Where the      5 per cent of
                                                 gross          the gross
                                                 amount         amount of rent.
                                                 of rent does
                                                 not exceed
                                                 Rs.400,000.

                                          2      Where the      Rs.20,000 plus
                                                 gross          [7.5] per
                                                 amount         cent of the
                                                 of rent        gross amount
                                                 exceeds        of rent
                                                 Rs.400,000     exceeding
                                                 but does not   Rs.400,000.
                                                 exceed
                                                 Rs.1,000,000
                                                 .
                                                 .

                                          3      Where the      Rs.65,000 plus
                                                 gross          10
                                                 amount         per cent of the
                                                 of rent        gross
                                                 exceeds        amount of rent
                                                 Rs.1,000,000   exceeding
                                                 .              Rs.1,000,000.
                                                 .




                                                                              13

                                                                    Collection and Deduction of Tax at Source
Section      Person(s)            From whom          Rate            On                              When                       Payable to the credit           Statement(s)     Taxability
             liable     to                                                                                                      of            Federal           of       tax     Final/Adjustable
             collect    or                                                                                                      Government                      collected or
             deduct tax                                                                                                                                         deducted

156          Every     person     Recipient    of    10% - On        Prize on a prize bond;          At the time the            On the day deducted             Monthly          Final
Prizes and     paying a prize     prizes       or    prize of a      Prize or winnings from a        prize or                   (Where deducted by              Within 15
Winnings       or winnings        winnings           prize bond      raffle, lottery, quiz or        winnings are               and on behalf of the            days             For details see
                                                     20% - On        crossword puzzle;               actually paid              Government)                     (Rule:44         Sec.
                                                     Prize or        Prize offered by                                           Rule:43(a)                      (2) And          156 and 169 of
                                                     winnings        companies for                                              Within 7 days from              Annual           Income Tax
                                                     from a          promotion of sale                                          the end of each                 Within 2         Ordinance 2001.
                                                     raffle,                                                                    fortnight                       months:
                                                     lottery, quiz                                                              (In other cases)                Rule 44(1)
                                                     or crossword                                                               Rule:43(b)
                                                     puzzle; or
                                                     prize
                                                     offered by
                                                     companies
                                                     for
                                                     promotion of
                                                     sale.

156 A        Every       person   Petrol    pump     10%             The        amount        of     At the time of receiving   On the day deducted (Where      Monthly Within   Final
Petroleum      selling            operators                          commission/discount             the amount of sold           deducted by and on behalf     15        days
products       petroleum                                             allowed to the petrol pump      petroleum products           of the Government)            (Rule:44         For details see
               products      to                                      operator.                                                  Rule:43(a)                      (2) And          Sec. 156(A) and
               petrol     pump                                                                                                  Within 7 days from the end      Annual Within    169 of Income Tax
               operator.                                                                                                          of each fortnight (In other   2 months: Rule   Ordinance 2001.
                                                                                                                                  cases)                        44(1)
                                                                                                                                Rule:43(b)

156B         Pension   Fund       Recipient     of   Average rate    Any amount withdrawn            At the time of making      Within 7 days from the end of   Monthly Within   Adjustable.
Withdrawal     Manager            amount     from    of tax on the   before the retirement age; or     the payment                each fortnight                15        days
from                              individual         taxable                                         (Withdrawal)               Rule:43(b)                      (Rule:44          (For details see
pension                           pension account    income of 3     In excess of 25% of the                                                                    (2) And          Sec. 156B & 169 of
funds                             maintained         preceding       accumulated       balance                                                                  Annual Within    Income        Tax
                                  under        any   years           withdrawn on or after the                                                                  2 months: Rule   Ordinance, 2001).
                                  Approved                           retirement age                                                                             44(1)
                                  Pension Fund




                                                                                                     14

                                                                                          Collection and Deduction of Tax at Source
Section    Person(s) liable   From whom              Rate                         On                When                           Payable to the credit          Statement(s) of tax      Taxability
           to collect or                                                                                                           of            Federal          collected        or      Final/Adjusta
           deduct tax                                                                                                              Government                     deducted                 ble

231A       Banking Company    Every Person making    0.3%                         Amount            At the time of making          Within 7 days from the         Monthly Within 15        Adjustable for
Cash                          a cash withdrawal                                    withdrawn in       the payment                    end of each fortnight        days (Rule:44            details    see
Withdraw                      exceeding Rs. 25,000                                 excess of Rs.    (Withdrawal)                   Rule:43(b)                     (2) And                  Sec. 231 A &
als from                      per day                                              25,000    per                                                                  Annual     Within  2     169 of Income
banks                                                                              day                                                                            months: Rule 44(1)       Tax
                                                                                                                                                                                           Ordinance,
                                                                                                                                                                                           2001.

231 B      Registration       Every Person                                        Engine Capacity   At      the      time    of    On the day deducted            Monthly Within 15        Adjustable
Purchase     Authority                                Engine      Amount of                              Registration                (Where deducted by           days (Rule:44
of Motor                                              Capacity    Tax                                                                and on behalf of the         (2) And                  For    details
Cars and                                              upto        Rs.7,500                                                           Government)                  Annual     Within    2     see    Sec.
                                                      850cc
Jeeps                                                                                                                              Rule:43(a)                        months: Rule 44(1)      231(B) and
                                                                                                                                                                                             169      of
                                                      851cc to    Rs.10,500
                                                      1000cc                                                                                                                                 Income Tax
                                                      1001cc      Rs.16,875                                                                                                                  Ordinance
                                                      to                                                                                                                                     2001.
                                                      1300cc
                                                      1301cc      Rs.16,875
                                                      to
                                                      1600cc
                                                      1601cc      Rs.22,500
                                                      to
                                                      1800cc
                                                      1801cc      Rs.16,875
                                                      to
                                                      2000cc

                                                      Above
                                                      2000cc
                                                                  Rs.50,000



233        Federal            Recipient         of   10%                          Brokerage and     At       the    time    the    On the day deducted            Monthly Within 15        Final
Brokerag   Government           brokerage       or   Reduced                        Commission           brokerage           or    (Where deducted by and         days (Rule:44            For    details
e    and   Provincial           commission           rate                                                commission           is   on     behalf     of     the   (2) And                    see    Sec.
Commiss    Government                                Advertising                                         actually paid             Government)                    Annual     Within  2       233    and
ion        Local Authority                           Agents 5.0%                                    Or                             Rule:43(a)                     months: Rule 44(1)         169      of
           Company                                   [Clause (26) of Part II of                     At the time of receiving       Within 7 days from the                                    Income Tax
           Association of                            2nd Schedule]                                     payment where the              end of each fortnight                                  Ordinance
           Persons                                                                                     agent retains the           (In other cases)                                          2001.
           constituted by,                                                                             brokerage          or       Rule:43(b)
           or under, law                                                                               commission out of
                                                                                                       proceeds remitted

                                                                                               15

                                                                                       Collection and Deduction of Tax at Source
Section        Person(s) liable      From whom          Rate    On-                     When             Payable to the        Statement(s)  of     Taxability
               to   collect  or                                                                          credit           of   tax collected or     Final/Adjustable
               deduct tax                                                                                Federal               deducted
                                                                                                         Government
233A(1)(a)     Stock      Exchange   Members    of      0.01%   Purchase and/or sale    At the time of   Within 7 days         Monthly Within 15    Adjustable
and              registered     in    the    stock                value of the shares   making     the     from the end of     days (Rule:44
233A(1)(b)       Pakistan             exchange                                          payment     or     each fortnight      (2) And              For details see Sec.
Commission                                                                              receiving the    Rule:43(b)            Annual Within 2        233 A (1) (a), 233
                                                                                                                                                      A(1)(b) and 169 of
of Members                                                                              payment                                  months:     Rule     Income         Tax
of    Stock                                                                                                                      44(1)                Ordinance 2001.
Exchange

233A)1)(c)     Stock      Exchange   Sellers      of    0.01%   Value of the shares     At the time of   Within 7 days         Monthly Within 15    Adjustable
Trading of       registered     in     shares                     traded (Sale)         making     the     from the end of     days (Rule:44
Shares           Pakistan              through                                          payment            each fortnight      (2) And              For details see Sec.
                                       members of                                                        Rule:43(b)            Annual Within 2      233 A (1) (c) and 169
                                                                                                                                                    of    Income      Tax
                                       the     stock                                                                             months:     Rule   Ordinance 2001.
                                       exchange                                                                                  44(1)

233(A)(1)(d)   Stock      Exchange   Financiers         10%     Amount of carry over    At the time of   Within 7 days         Monthly Within 15    Adjustable
Financing of     registered     in     through                   charge                 making     the     from the end of     days (Rule:44
carryover        Pakistan              members of                                       payment            each fortnight      (2) And              For details see Sec.
trade     in                           the      stock                                                    Rule:43(b)            Annual Within 2      233 A (1) (d) and 169
                                                                                                                                                    of    Income      Tax
shares                                 exchange                                                                                  months:     Rule   Ordinance 2001.
                                                                                                                                 44(1)




                                                                                16

                                                                        Collection and Deduction of Tax at Source
Section    Person(s)         From        Rate                          On                    When                Payable     to   Statement(s) of     Taxability
           liable       to   whom                                                                                the credit of    tax collected or    Final/Adjustable
           collect      or                                                                                       Federal          deducted
           deduct tax                                                                                            Government
234        Person            Owner of    In the case of goods          Registered laden      At the time of      On the day       Monthly Within 15   Final
Tax on        collecting      motor        transport       vehicles      weight         of     collecting          collected      days (Rule:44
Motor         motor           vehicle      ranging from Rs. 1,200        transport             motor vehicle                      (2) And             (In case of owner of
Vehicles      vehicle tax                  to Rs. 36,000 per             vehicles              tax (if motor                      Annual Within 2     goods         transport
                                                                                                                                                      vehicle).
                                           annum                       Registered              vehicle tax is                     months:      Rule   In every other case
                                         In case of passenger            seating capacity      collected in                       44(1)
                                           transport       vehicles      of     passenger      installments,                                          Adjustable
                                           plying for hire ranging       transport             the tax is also
                                           from Rs. 25 to Rs. 100        vehicles plying       collected in                                           For details see Sec.
                                           per seat per annum            for hire              installments)                                          234 and 169 of
                                         Other private motor cars      Engine capacity of                                                             Income Tax Ordinance
                                           ranging from Rs. 750 to     other       private                                                            2001.
                                           Rs. 8,000 per annum         motorcars

                                         Reduced rate – Rs. 1,200
                                          Goods            transport
                                          vehicles with laden
                                          weight       of      8120
                                          kilograms or more after
                                          a period of ten years
                                          from the date of first
                                          registration     of    the
                                          vehicle in Pakistan
                                          [Paragraph (1A) of
                                          Division III of Part IV of
                                          1st Schedule].


234A       Gas               CNG         4%                            On the amount of      At the time of      On the day       Monthly Within 15   Final
CNG        Marketing          Station                                   gas bill.              preparing the      collected.      days (Rule:44       For details see Sec.
Station    Companies          Operator                                                         gas bill.                          (2) And             234 A and 169 of
                                                                                                                                  Annual Within 2     Income Tax Ordinance
                                                                                                                                  months:      Rule   2001.
                                                                                                                                  44(1)




                                                                                       17

                                                                               Collection and Deduction of Tax at Source
Section       Person(s)       From whom         Rate                       On                  When                    Payable    to    Statement(s)   Taxability
              liable     to                                                                                            the credit of    of       tax   Final/Adjustable
              collect    or                                                                                            Federal          collected or
              deduct tax                                                                                               Government       deducted

235           Person          Commercial        Ranging from Rs. 60        Amount       of     Alongwith payment       Within 7 days    Monthly        Minimum Tax.
Electricity     preparing      and              to Rs. 1500 of the          electricity          of      electricity    from      the   Within   15
Consumption     electricity    Industrial       monthly bill (monthly       consumption          consumption            end of each     days           (upto bill amount of
                consumptio     consumers        bill Not exceeding          charges              charges                fortnight       (Rule:44       20,000 per month
                n bill         of electricity   20000)                                                                                  (2) And        for   other    than
                                                _______________                                                                         Annual         company)
                                                                                                                                        Within     2
                                                Bill exceeding      Rs                                                                  months: Rule   For details see Sec.
                                                 20000 @ 10 %                                                                           44(1)          235 and 169 of
                                                                                                                                                       Income            Tax
                                                                                                                                                       Ordinance 2001, read
                                                                                                                                                       with circular no 1 of
                                                                                                                                                       2007 dated 2.7.2007.

236           Person          Telephone         In case of telephone       Amount of bill or   Alongwith payment       Within 7 days    Monthly        Adjustable
Telephones      preparing       subscriber        subscriber (Other         sale price of a      of telephone bill      from      the   Within   15
                telephone     Purchaser of        then mobile phone         pre-paid card        or at the time of      end of each     days           For details see Sec.
                bill            prepaid           where the amount                               issuance or sale       fortnight       (Rule:44       236 and 169 of
                                telephone         exceeds Rs 1000 =                              of pre-paid cards                      (2) And        Income          Tax
              Person            cards             @ 10 % of the                                                                         Annual         Ordinance 2001.
                issuing or                        exceeding                                                                             Within     2
                selling                           amount).                                                                              months: Rule
                prepaid                         In the case of                                                                          44(1)
                cards   for                       subscriber          of
                telephone                         mobile telephone
                                                  and           prepaid
                                                  telephone card =
                                                  10% of the amount
                                                  of bill or sales price
                                                  of           pre-paid
                                                  telephone card




                                                                                     18

                                                                             Collection and Deduction of Tax at Source
Withholding agent’s liability to issue                         branch of the State Bank of Pakistan or the
certificate of deduction and collection of tax                 National Bank of Pakistan.

Every withholding agent (person obliged to                     Withholding agent’s liability to          submit
collect or deduct tax at source) collecting or                 Monthly and annual statements             of tax
deducting tax under the provisions of the Income               collected or deducted
Tax Ordinance, 2001 is obliged to issue
certificate of tax collected or deducted, in                   Every withholding agent (person obliged to
duplicate and serially numbered, in the                        collect or deduct tax at source) under the
prescribed form to the person from whom such                   provisions of the Income Tax Ordinance, 2001 is
tax has been collected or deducted.                            required to submit necessary details and
                                                               information after each month and annually.
Where the tax is deducted from salary under
section 149 of the Income Tax Ordinance, 2001:                 A single consolidated statement for each month is
                                                               to be submitted within 15 days from the end of the
(a)   The certificate of tax deducted is to be                 each month in the prescribed form accompanied
      issued within 45 days from the end of each               with evidence of deposit of tax collected or
      financial year. Rule:41(1)                               deducted to the credit of the Federal Government.

(b)   Where the employment ceases before the                   Two separate annual statements are prescribed:
      end of the financial year, the certificate is to
      be issued for the period of employment in                (a)    One for the withholding agents obliged to
      that year within 7 days of the ceasing of the                   deduct tax from salary under section 149 of
      employment or at the time of making                             the Income Tax Ordinance, 2001; and
      payment of final settlement whichever is
      later.Rule:41(2)                                         (b)    The other for withholding agents obliged to
                                                                      collect or deduct tax under any other
Where the tax is collected or deducted under any                      provision of the Income Tax Ordinance,
other provisions of the Income Tax ordinance,                         2001.
2001:
(a) The certificate of collection or deduction is              Withholding agent’s liability to reconcile the
      to be issued within 15 days from the end of              Monthly and annual statements
      each financial year or discontinuation of
      business, etc.Rule:42(1)
                                                               Every withholding agent (person obliged to
(b)   If the person from whom tax has been                     collect or deduct tax at source) wherever required
      collected or deducted requests for the                   by the Commissioner, is obliged to furnish a
      issuance of the certificate before the end of            reconciliation of the amounts mentioned in the
      the financial year, the certificate is to be             annual and monthly statements with the amounts
      issued for the period in that year within 7
      days of the request made.Rule:42(2)                      mentioned in the return of income, statements,
                                                               related annexes and other documents submitted
Where a certificate issued has been lost, stolen               from time to time.
or destroyed, the recipient of the certificate may
request, in writing, that the issuer of the certificate        Consequences of non-compliance
issue a duplicate certificate.Rule41(3)
                                                               The Income Tax Ordinance, 2001 takes ample
Where a request has been made, the issuer of                   care for non-compliance of the provisions of law
the certificate shall comply with the request and              relating to withholding taxes and filing of monthly
the certificate so issued shall be clearly marked              and annual statements of tax collected and
“duplicate”.Rule:41(4)                                         deducted. These are explained below:

All taxes collected or deducted are payable to the             Deductions not allowed [Section 21]
Commissioner of Income Tax by way of credit to
the Federal Government by remittance to the
Government Treasury or deposit in an authorized

                                                          19
                                                                     Collection and Deduction of Tax at Source
In case of not withholding tax at source the                 withholding agent, a further tax “additional tax” is
following expenditures are not allowed as                    also payable/recoverable at the rate of 12% per
deduction for the purpose of computing income:               annum on the amount of tax not collected or
                                                             deducted or having collected or deducted not
o     Salary                                                 paid computed for the period commencing on the
o     Rent                                                   date the amount was required to be collected or
o     Brokerage or commission                                deducted and ending on the date on which it is
o     Profit on debt                                         paid.
o     Payment to non-resident
o     Payment for services or fee                            Prosecution

                                                             Any person who, without reasonable excuse, fails
Recovery of tax not collected or deducted
                                                             to comply with the obligation to collect or deduct
                                                             tax or having collected or deducted fails to pay
The person responsible for collecting or
                                                             the tax shall tantamount to committing an offence
deducting the tax at source as a withholding
                                                             punishable on conviction with a fine or
agent, is personally liable for the amount of tax
                                                             imprisonment for a term not exceeding one year,
not      collected      or      deducted     and
                                                             or both.
payable/recoverable as if it is due under an
assessment order under the Income Tax
                                                             Penalty for failure to furnish statement(s) of
ordinance, 2001.
                                                             tax collected or deducted
Recovery of tax collected or deducted but not
                                                             Any person responsible for collection or
deposited/paid
                                                             deduction of tax at source as a withholding agent,
                                                             without reasonable excuse, fails to furnish, within
Similarly, the tax collected or deducted, if not paid
                                                             the time allowed for this purpose, any
is also payable/recoverable as if it is due under
                                                             statement(s) of tax collected or deducted is liable
an assessment order under the Income Tax
                                                             for a penalty of Rs. 2,000.Sec:182(2)
ordinance, 2001 personally from the person
responsible to collect or deduct the tax as source
                                                             If the default of not furnishing the statement(s)
as a withholding agent.
                                                             continues even after the imposition of penalty of
                                                             Rs. 2,000, mentioned above, an additional
Charge of additional tax
                                                             penalty of Rs. 200 for each day of is also
                                                             attracted.Sec:182(3)
In addition to the principal amount of the tax to be
collected or deducted at source by the




                                                        20
                                                                 Collection and Deduction of Tax at Source
Cross Index withholding agent wise

 Persons liable to collect or deduct tax (Withholding         Applicable sections of the Income Tax
 agents)                                                      Ordinance, 2001
 Shipping agent                                               07,8, 143,169
 Airline Agents                                               07,8, 144,169
 Gas Company                                                  234A, 169
 Authorized dealer in foreign exchange                        149, 154(1), 154(2)
 Association of persons                                       149, 152(1), 152(1A), 152(2), 153(1A),156,
                                                              233
 Association of persons constituted by, or under, law         149, 152(1), 152(1A), 152(2), 153(1),
                                                              153(1A), 156, 233
 Banking Company                                              149, 151(1)(a), 151(1)(b), 151(1)(d), 152(1),
                                                              152(1A), 152(2), 153(1), 154(1), 154(2),
                                                              154(3), 155, 156, 231A, 233,
 Body corporate formed by or under any law in force in        149, 151(1)(d), 152(1), 152(1A), 152(2),
 Pakistan                                                     153(1), 153(1A), 155, 156, 233
 Body incorporated by or under the law of a country outside   149, 152(1), 152(1A), 152(2), 153(1), 155,
 Pakistan relating to incorporation of companies              156, 233
 Collector of Customs                                         148
 Company as defined under the Companies Ordinance, 1984       149, 151(1)(d), 152(1), 152(1A), 152(2),
                                                              153(1), 153(1A), 155, 156, 233
 Consortium                                                   149, 152(1), 152(1A), 152(2), 153(1),
                                                              153(1A), 156
 Co-operative Society                                         149, 152(1), 152(1A), 152(2), 153(1),
                                                              153(1A), 155, 156, 233
 Diplomatic mission of a foreign state                        155
 Direct Exporter                                              153(1A), 154(3B)
 Electricity Consumption Bill Preparing Authority             235
 Export House registered under DTRE Rule, 2001                153(1A), 154(3B)
 Export Processing Zone Authority                             154(3A)
 Federal Government                                           149, 151(1)(a), 151(1)(c), 152(1), 152(1A),
                                                              152(2), 153(1), 153(1A), 155, 156, 233
 Finance society                                              149, 151(1)(d), 152(1), 152(1A), 152(2),
                                                              153(1), 155, 156, 233
 Financial Institution                                        149, 151(1)(b), 151(1)(d), 152(1), 152(1A),
                                                              152(2), 153(1), 154(1), 154(2), 155, 156, 233
 Foreign association, whether incorporated or not, declared   149, 152(1), 152(1A), 152(2), 153(1), 155,
 to be a company by the Federal Board of Revenue              156, 233
 Foreign consultant                                           149, 152(1), 152(1A), 152(2), 153(1), 156,
                                                              233
 Foreign contractor                                           149, 152(1), 152(1A), 152(2), 153(1), 156,
                                                              233
 Individual                                                   149, 152(1), 152(1A), 152(2), 153(1A), 156
 Joint Venture                                                149, 152(1), 152(1A), 152(2), 153(1), 156
 Local Authority                                              149, 151(1)(c), 152(1), 152(1A), 152(2),
                                                              153(1), 155, 156, 233
 Modaraba                                                     149, 152(1), 152(1A), 152(2), 153(1), 155,
                                                              156, 233
 Motor Vehicle Tax Collection Authority                       234
 Non-profit organization                                      149, 152(1), 152(1A), 152(2), 153(1), 155,
                                                              156, 233
 Pension Fund Manager                                         156B


                                                        21
                                                              Collection and Deduction of Tax at Source
Person paying profit on debt on National Saving Schemes       151(1)(a)
of Directorate of National Savings or Post Office Saving
Account
Persons selling petroleum products to petrol pump operators   156A
Trust                                                         149, 152(1), 152(1A), 152(2), 153(1), 155,
                                                              156, 233
Prepaid Card Selling Person                                   236
Provincial Government                                         149, 151(1)(c), 152(1), 152(1A), 152(2),
                                                              153(1), 153(1A), 155, 156, 233
Resident Company                                              150
Society established or constituted by or under any law for    149, 152(1), 152(1A), 152(2), 153(1), 155,
the time being in force                                       156, 233
Stock Exchanges Registered in Pakistan                        233A
Telephone Bill Preparing Person                               236




                                                   22
                                                              Collection and Deduction of Tax at Source
Other Facilitation and Tax Education Material Produced by
Federal Board of Revenue

Publications


Brochure– Universal self-assessment and record keeping
Brochure – Business accounts, documents and records
Brochure – Taxation of income from salary
Brochure -- Frequently asked questions about Taxation of Salary
Brochure –Collection and deduction of tax at source
Brochure –Charitable Organizations
Brochure –Taxation of income from dividend
Brochure– The Mechanism of Alternate Dispute Resolution
Brochure –Taxpayers’ Charter
Brochure –Import of vehicles
Brochure –Passenger Baggage Rules
Brochure - Sales Tax Facilitation Guide
Quarterly Review
Year Book

				
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