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CollectionAnd

DeductionOf Tax at Source

(Taxpayers Facilitation Guide)

Prepared by:

FATE Wing

September, 2009

Revenue DivisionFederal Board of Revenue

Government of Pakistan

[email protected], 051-111-227-227www.fbr.gov.pk ___________
mailto:[email protected]://www.fbr.gov.pk/http://www.fbr.gov.pk/mailto:[email protected]


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Our VisionTo be a modern, progressive, effective, autonomousand credible organization for optimizing revenue by

providing quality service and promoting compliancewith tax and related laws

Our MissionEnhance the capability of the tax system to collect

due taxes through application of modern techniques,providing taxpayer assistance and by creating amotivated, satisfied, dedicated and professional

workforceOur Values

IntegrityProfessionalism

TeamworkCourtesyFairness

TransparencyResponsiveness

For assistance and information on tax mattersPlease contact our help line center through

Toll Free Telephone 0800-00-227

Telephone 051-111-227-227 or 051-111-227-228Fax 051-9205593E-mail [email protected]

orVisit our tax facilitation center (located in all major cities) or any tax office

or Visit our website atwww.fbr.gov.pk
mailto:[email protected]://www.fbr.gov.pk/http://www.fbr.gov.pk/mailto:[email protected]


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1

Revenue Division FederalBoard of RevenueGovernment of PakistanSeptember, 2009

INTRODUCTION

This brochure explains the provisions of theIncome Tax Ordinance, 2001 governingwithholding tax in a simple and concisemanner. It mainly revolves around theobligations of the withholding agents as tocollection or deduction of tax at source, i.e.

o Identifying the withholding agents;

o Persons from whom tax is to be deductedor collected;

o Applicable rates of withholding taxes;

o Basis of withholding tax;o Time of deduction;o Time of deposit of tax deducted or

collected in the account of FederalGovernment;

o Frequency and time of submitting thestatements of tax deducted or collected;

o Applicable exemptions and reduced rates;and

o Liabilities of the withholding agents andconsequences of non-compliance.

A cross-index of different tax withholdingagents and the corresponding applicableprovisions of law is also given for quick andeasy reference.This brochure has been arranged sectionwise. Contents of this brochure are alsoavailable at our website www.fbr.gov.pk

DISCLAIMER:This brochure is to assist the taxpayers andreflects the legal position at the time ofprinting. In case of any conflict, the legal

provisions of the law shall prevail over thecontents of this brochure.

Contents

Introduction 1

Disclaimer 1

Summary of withholding taxes 2

Section 7- Shipping and Transport Business 2

Section 148 Imports 2

Section 149 Salary 3

Section 150 Dividend 3

Section 151 (1) (a) -Profit on debt 4

Section 152 - Payment to Non Residents 6

Section 153 -Payment for good0s and services 9

Section 153 (1A) Export / Export House 10

Section 153A Payment to Non Resident 11Media Person

Section 154 Export 11

Section 155 - Income from Property 13

Section 156 Prize and winning 14

Section 156A Petroleum Products 14

Section 156B Withdrawal of Pension under Pension 15Fund

Section 231A Cash withdrawal from a Bank 15

Section 231B Purchase of Motor Car 16

Section 233 Brokerage & Commission 16

Section 233A Collection of Tax by Stock Exchange 17

Section 234 Tax on Motor Vehicles 18

Section 234A CNG Station 18

Section 235 Electricity Consumption 19

Section 236 Telephone Users 19

Section 236 A-Sale by Auction 19

Withholding agents liability to Issue certificate of 20

deduction and Collection of tax.

Withholding agents liability to Submit Monthly and 20

annual Statements of tax collected or deducted

Cross Index withholding agent wise 22

Comments and suggestionsWe welcome your comments about this brochure andyour suggestions for future editions.

You can e-mail us at [email protected]

orYou can write to us at the following address:Facilitation and Tax Payer Education Wing,Aziz Ghani Plaza, Fazal-e-Haq Road, Blue Area,Islamabad.Phone: 051-9202503 or 051-9204604
http://www.fbr.gov.pk/mailto:[email protected]:[email protected]://www.fbr.gov.pk/


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2Summary of withholding tax regime under the Income Tax Ordinance, 2001Amended upto 31

stJuly, 2009.

Section ResponsiblePerson

FromWhom

Nature of payment /Transaction

Rate Adjustable /Final

Paymenof Taxdeducte

7 Tax onshippingand airransportncome of anon-resident

Shipping Agents Non-resident

Shipping business of non-resident

Air Transport Business of non-resident

8 % of thegross amountreceived orreceivable

3%

Final

Final

On the dadeducted

148mports

Collector ofCustoms

Importerof goods

Imports ( General)

Import of Raw Material by Industrialundertaking for its own use. [C1.(9A), Part II, Second Schedule]

Import of all fiber, yarns and fabricsand goods covered by the ZeroRating regime of Sale Tax [C1.(9), Part II, Second Schedule]

Import of potassic fertilizers [C1.(13E). Part II of SecondSchedule.

Items mentioned in Cl. (13G), PartII of Second Schedule

Import of Urea Fertilizer [CI. (23),Part II of Second Schedule

4 % of theimport Value.As increased

by customduty, FederalExcise andsales tax, if

any3%

1%

1%

1%

1%

Final, Except inthe case of importof:1-an industrialunder-takingimporting goodsas raw material orplant andmachinery forown use2- fertilizer by themanufacturer offertilizer3- motor vehiclesin CBU conditionby themanufacturer ofmotor vehiclesMinimum Tax:In case of importof edible oil

packing material.

The sameas collectimade byfederalgovernme


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3


FromWhom


Rate Adjustable /Final

Paymeof Tax

deducor

149 Salary Employer Employee Salary (including value ofperquisites allowance and benefitscomputed as per law/Rules. Theemployer can make adjustmentson account of tax credits u/s61,62,63 and 64

Average Adjustable Federal provincigovernmthe sameOthers Within sedays fromend of eaweek endon everySunday.

150 Dividend Every Person shareholders

Dividend Income

The following concessions are tobe noted.

On dividend declared/distributedby purchaser of power projectprivatized by Wapda CI. (17),Part II, 2

ndSch.

On dividend declared/distributed

by a company set up for powergeneration. CI. (20), Part II,Second Schedule.

10 % of grosspayment

7.5%

7.5%

Final(Except in thecase ofCompanies)



Within sedays fromend of eaweek endon everySunday.


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Section Responsible Person

FromWhom


Rate Adjustable/ Final

Payment ofTax deducteor collectedRule 43

151 (1) (d) Bankingcompany, afinancial

institution, acompany orfinance society.

Recipientof profiton debt

otherthanfinancialinstitution

Profit on bonds, certificates,debentures, securities orinstruments of any kind

(other than loan agreementsbetween borrowers andbanking companies ordevelopment financialinstitutions) payable to anyperson other than financialinstitution.[For exemption see clause(59) (i) (ii), Part IV, 2

nd

Schedule.

10 % of theyield

Final (exceptfor companies)

Within seven dayfrom the end ofeach week ending

on every Sunday.

152Paymentsto non-residents

152(1) Every Person Non-residentperson

Royalties or fee for technicalservices to non-residentsother than their PEs inPakistan.

15% of thegross amount or

reduced rateunder DTA

FinalFederal orprovincialgovernment Thsame day.Others Withinseven days fromthe end of eachweek ending onevery Sunday


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FromWhom



Payment ofTax deducteor collectedRule 43

152 (1A) Every person Non-residentperson

A non-resident person on theexecution of;a) Contract or sub-contract

under a construction,assembly or installationproject in Pakistanincluding a contract for thesupply of supervisoryactivities relating to suchproject.

b) Any other contract forconstruction or servicesrendered relating there to.

c) Contract for advertisement

services rendered by TV

satellite channels.

d) No deduction in respect ofpayment to foreign newsagencies, syndicateservices & non residentcontributors who have noPE in Pakistan [Cl (41 B)Part IV of the Income TaxOrdinance 2001.]

6%

6%

6%

Final (if option

is exercisedunder clause(41), Part IV,2

ndSchedule

Final (If optionis exercisedunder clause(41) Part IV,2

ndSchedule)

Final (If optionis exercisedunder clause(41), Part IV,2

ndSchedule.

Federal or

provincialgovernment thsame day.Others Withinseven days fromthe end of eachweek ending onevery Sunday

152 (1AA) Every Person Non-residentperson

Any payment of insurancepremium or re-insurancepremium of a non-residentperson

5 % of grossamount

Final Federal orProvincialGovernment - thsame day.Others Withinseven days fromthe end of eachweek ending onevery Sunday


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FromWhom



PaymeTaxdeductcollect

152 (2) Every person Non-residentperson

Payment for profit on debt toa non-resident having nopermanent establishment inPakistan.Any other payments to non-resident, not otherwisespecified and excluding thefollowing:1. on account of salary,

dividend, contractual

payment u/s 153, rent,winnings & Prize andcommission /brokerage:

2. taxable in the hands ofa PE in Pakistan of thenon-resident person:

3. payable by a personwho is liable to pay taxas representative of thenon-resident: or

4. not chargeable to tax inthe hands of the non-resident

10 % of grossamount paid[clause (5A)Part-II, 2

nd

Sch.]

30 % of thegross amount

or reducedrate under

DTA, ifapplicable.

Adjustable Federal oProvinciaGovernmthe sameOther Wseven dathe end oweek endevery Su


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FromWhom



PaymeTax

deductcollect

153 (1) (a)Paymentfor goods& services

-Fed Govt. /Pro Govt.-Company-AOPconstituted orformed underthe law-Foreign

contractor orconsultant-Consortiumor jointventure-AOP havingturnover of 50(m) or abovein tax year2007 andonwards.

Residentperson or PE ofa non-residentperson

Payment in full or in partincluding by way of advanceto a resident person or PE ofnon-resident:1. For sale of rice, cotton

seed, edible oil,

2. Rice sold by RiceExporters Association ofPakistan to Utility StoresCorporation.

3. For Sale of any othergoods.

1.5 % of thegross

payment

1 % of Salevalue [Clause(13HH)Part-II

2nd

Sch.

3.5 % of thegross

payment

Final (exceptin case oflistedcompanies andcompaniesengaged in

manufacturing)

Final

Final (exceptincase of listedcompanies and

companiesengaged inmanufacturing)

Federal oProvinciaGovernmthe sameOthers-Wseven dathe end oweek end

every Sun


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FromWhom



PaymeTax

deductcollect(Rule 4

153 (1) (b) -do- -do- Transports Services

All Others (exceptadvertisement services byowner of Newspaper andmagazines.

Advertisement Services by

owner of Newspaper andMagazines.

2 %

6% of thepayment

6% of the

payment

Minimum Tax

153 (1) (c) -do- -do- On execution of a contract,other than for supply ofgoods or the rending of orproviding services.

6 % of grosspayment

Final (Exceptin case oflistedcompanies)

153 (1A) Exporter /Export House

Residentperson andpermanentEstablish in Pakof a non-

resident

Services rendered orprovided for stitching, dying,printing, embroidery,washing, sizing and weaving,

0.5 % Final


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11

Section Responsible

Person

From Whom Nature of payment

/ Transaction

Rate Adjustable

/ Final

Pay

dedcoll43)

153APayment tonon-residentmedia

Every person Non residentmedia personrelaying fromoutside Pakistan

Any payment foradvertisement services toa non-resident media.

10 % ofgross

amountpaid

Final FedeGovesameOthedays eachevery

154 Export

154 (1) Authorized dealer /Banking company

Exporter of goods

On realization of proceedson account of export ofgoods[Exemption to cooking oilor vegetable ghee

exported to Afghanistan iftax u/s 148 is paid.]

1% FinalWithifrom weekSund

154 (2) Authorized dealer /banking company

Foreign indentingcommissionagents

On realization of proceedson account of commissionto:-i. non-export indenting

agentii. Export indenting agent

/export buying house.

5%

1%

Final

Final


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FromWhom


Rate AdjustabFinal

154 (3) Banking company Every Person On realization of proceeds on

account of sale of goods to anexporter under inland back toback LC or any otherarrangement as may beprescribed by FBR.

1 % Final

154 (3A)

154 (3B)

154 (3C)

EPZ Authority

Every direct exporter andexport house registeredunder DTRE Rules 2001.

Collector of Customs

Industrialundertakinglocated inexportprocessingzone

Indirectexporter

Exporter

Export of goods located in EPZ

Payment for a firm contract

Export of goods

1 %

1%

1%

Final

Final

Final


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FromWhom


Rate AdjustabFinal

156Prize andWinning

Every Person Recipient ofprizes orwinnings

Payment of prize on prizebonds.

Payment on a winning from araffle, lottery, prize on winninga quiz, prize offered bycompanies for promotion ofsale, crossword puzzles.

10 %

20 %

Final

Final

156 APetroleumproducts

Every Person Petrol pumpoperators

Payment to petrol pumpoperator on account of sale ofpetroleum products

10 % ofamount of

commission

Final


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FromWhom


Rate Adjuse / Fin

156 BWithdrawalof balanceunderpensionfund

Pension Fund Manger Recipient ofamount fromindividualpersonaccountmaintainedunder anyapprovedpension fund

i. Withdrawal before retirementage.

ii. Withdrawal, if in excess of 25% of accumulated balance ator after the retirement age.

As specified insub-section (6)of section 12 i.eaverage rate oftax for the last 3preceding years

or rateapplicable forthe year which

ever is lower.

Adjusta

231ACashwithdrawalfrom a bank

Every Banking Company Every personmaking a cashwithdrawalexceeding Rs.25,000 per day

Payment of cash withdrawal ifexceeds Rs. 25,000/- in a day.

0.3 of theamount.

Adjusta


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FromWhom


Rate Adjuse / Fin

233 ACollection oftax by stockExchange

233A(1) (a)

(1) (b)

(1) ( c)

(1) (d)

Stock Exchangeregistered in Pakistan

Member of thestockExchange

-do-

Sellers ofshares throughmembers ofthe stockexchange.

Financethroughmembers ofthe stockExchange

On purchase of shares in lieu ofthe commission earned by itsMembers.

On sale of shares in lieu of thecommission earned by itsMembers.

From its Members in respect oftrading of shares.

From its Member in respect offinancing of carryover trade inshares business

0.01%ofpurchase value.

0.01 % of salevalue

0.01 % oftraded value

10 % ofcarryover charge

Minimum

Minimum

Minimum

Adjusta


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FromWhom


Rate Adjuse / Fin

234 Tax onMotorVehicles

Person collecting motorvehicle tax

Owner ofmotor vehicle

From plying or hiring of goodstransport:

Reduced rate for goods transportvehicles with laden weight of8120 kilograms or more after aperiod ten year from the date offirst registration of the vehicle inPakistan [ paragraph (1A) of Div.

III of part IV of Ist Sch.]

Passenger transport

Private motor cars

Rs. 1200 to36000 Per

annum

Rs. 1200 perannum

Rs. 25 to Rs. 100per seat perannum

Rs. 750 to Rs.8000 per annum[Paragraph (1) Div IIIPart IV of First Sch.]

Final

Final

Adjusta

Adjusta

234 ACNG station

Person preparing gasconsumption bill

CNG Stationoperator

On the amount of gas bill of acompressed Natural Gas station.

4% Final


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FromWhom


Rate Adjusle / Fi

235Electricity

Person preparingelectricity bills

Commercialand industrialconsumers ofelectricity

Taxpayer other than company(Upto bill amount of Rs. 30,000)

Taxpayer other than company(on bill amount exceeding Rs.30,000)

Corporate Taxpayer

Ranging fromRs. 60 to Rs.

2000depending onthe monthlybill). For bill

exceeding Rs.30,000,

10%

MinimuTax

Adjusta

Adjusta

236Telephone

Person preparingtelephones bill/issuing orselling prepaid card formobile phone.

-Telephonesubscriber-purchaser ofprepaidtelephonecards

Telephone subscribers

Mobile telephone subscribedand prepaid telephone cards.

Up to monthly1,000 : Nil

Bill exceeding1,000: 10 %

10% ofamount of bill

Adjust

236 ASale byauction

NoAdjust

5%Purchase of property / goodsthrough auction

PurchaserPerson making sale ofproperty / goods byauction


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Withholding agents liability to issuecertificate of deduction and collection of tax

Every withholding agent (person obliged tocollect or deduct tax at source) collecting ordeducting tax under the provisions of the IncomeTax Ordinance, 2001 is obliged to issue

certificate of tax collected or deducted, induplicate and serially numbered, in theprescribed form to the person from whom suchtax has been collected or deducted.

Where the tax is deducted from salary undersection 149 of the Income Tax Ordinance, 2001:

(a) The certificate of tax deducted is to beissued within 45 days from the end of eachfinancial year. Rule:41(1)

(b) Where the employment ceases before theend of the financial year, the certificate is tobe issued for the period of employment inthat year within 7 days of the ceasing of theemployment or at the time of makingpayment of final settlement whichever islater.Rule:41(2)

Where the tax is collected or deducted under anyother provisions of the Income Tax ordinance,2001:(a) The certificate of collection or deduction is

to be issued within 15 days from the end ofeach financial year or discontinuation ofbusiness, etc.Rule:42(1)

(b) If the person from whom tax has beencollected or deducted requests for theissuance of the certificate before the end ofthe financial year, the certificate is to beissued for the period in that year within 7days of the request made.Rule:42(2)

Where a certificate issued has been lost, stolenor destroyed, the recipient of the certificate mayrequest, in writing, that the issuer of the certificateissue a duplicate certificate.Rule41(3)

Where a request has been made, the issuer of

the certificate shall comply with the request andthe certificate so issued shall be clearly markedduplicate.Rule:41(4)

All taxes collected or deducted are payable to theCommissioner of Income Tax by way of credit tothe Federal Government by remittance to theGovernment Treasury or deposit in an authorized

branch of the State Bank of Pakistan or theNational Bank of Pakistan.

Withholding agents liability to submitMonthly and annual statements of taxcollected or deducted

Every withholding agent (person obliged tocollect or deduct tax at source) under theprovisions of the Income Tax Ordinance, 2001 isrequired to submit necessary details andinformation after each month and annually.

A single consolidated statement for each month isto be submitted within 20 days from the end of theeach month in the prescribed form accompaniedwith evidence of deposit of tax collected ordeducted to the credit of the Federal Government.

Two separate annual statements are prescribed:

(a) One for the withholding agents obliged todeduct tax from salary under section 149 ofthe Income Tax Ordinance, 2001; and

(b) The other for withholding agents obliged tocollect or deduct tax under any otherprovision of the Income Tax Ordinance,2001.

(c) E-filing is mandatory for companies andFederal Govt.

Withholding agents liability to reconcile theMonthly and annual statements

Every withholding agent (person obliged tocollect or deduct tax at source) wherever requiredby the Commissioner, is obliged to furnish areconciliation of the amounts mentioned in theannual and monthly statements with the amounts

mentioned in the return of income, statements,related annexes and other documents submittedfrom time to time.

Consequences of non-compliance

The Income Tax Ordinance, 2001 takes amplecare for non-compliance of the provisions of lawrelating to withholding taxes and filing of monthlyand annual statements of tax collected anddeducted. These are explained below:

Deductions not allowed [Section 21]


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In case of non deduction of tax at source the

following expenditures are not allowed as

deduction for the purpose of computing income:

o Salary

o Rent

o

Brokerage or commissiono Profit on debt

o Payment to non-resident

o Payment for services or fee

Recovery of tax not collected or deducted

The person responsible for collecting ordeducting the tax at source as a withholdingagent, is personally liable for the amount of taxnot collected or deducted andpayable/recoverable as if it is due under anassessment order under the Income Taxordinance, 2001.

Recovery of tax collected or deducted but notdeposited/paid

Similarly, the tax collected or deducted, if not paidis also payable/recoverable as if it is due underan assessment order under the Income Taxordinance, 2001 personally from the personresponsible to collect or deduct the tax at sourceas a withholding agent.

Charge of additional tax

In addition to the principal amount of the tax to be

collected or deducted at source by the

withholding agent, a further tax additional tax isalso payable/recoverable at the rate of KIBORplus 3% per annum on the amount of tax notcollected or deducted or having collected ordeducted not paid computed for the periodcommencing on the date the amount wasrequired to be collected or deducted and ending

on the date on which it is paid.

Prosecution

Any person who, without reasonable excuse, failsto comply with the obligation to collect or deducttax or having collected or deducted, fails to paythe tax shall tantamount to committing an offencepunishable on conviction with a fine orimprisonment for a term not exceeding one year,or both.

Penalty for failure to furnish statement(s) oftax collected or deducted

Any person responsible for collection ordeduction of tax at source as a withholding agent,without reasonable excuse, fails to furnish, withinthe time allowed for this purpose, anystatement(s) of tax collected or deducted is liablefor a penalty of Rs. 2,000.Sec:182(2)

If the default of not furnishing the statement(s)continues even after the imposition of penalty ofRs. 2,000, mentioned above, an additionalpenalty of Rs. 200 for each day of is alsoattracted.Sec:182(3)


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Cross Index withholding agent wise

Persons liable to collect or deduct tax (Withholdingagents)

Applicable sections of the Income TaxOrdinance, 2001

Shipping agent 07,8, 143,169

Airline Agents 07,8, 144,169Gas Company 234A, 169Authorized 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 inPakistan

149, 151(1)(d), 152(1), 152(1A), 152(2),153(1), 153(1 A), 155, 156, 233

Body incorporated by or under the law of a country outsidePakistan relating to incorporation of companies

149, 152(1), 152(1A), 152(2), 153(1), 155,156, 233

Collector of Customs 148Company as defined under the Companies Ordinance, 1984 149, 151(1)(d), 152(1), 152(1A), 152(2),

153(1), 153(1 A), 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 235Export 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, declaredto be a company by the Federal Board of Revenue

149, 152(1), 152(1A), 152(2), 153(1), 155,156, 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), 156Local 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), 153(9)155, 156, 233

Pension Fund Manager 156B


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Other Facilitation and Tax Education Material Produced byFederal 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

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Brochure Charitable Organizations

Brochure Taxation of income from dividend

Brochure The Mechanism of Alternate Dispute Resolution

Brochure Taxpayers Charter

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Brochure - Sales Tax Facilitation Guide

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Year Book

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