Sales Tax

Withholding Sales Tax under Federal and Provincial sales tax laws in Pakistan

Withholding Sales Tax on Services in Pakistan

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Withholding Sales Tax On Services

Introduction Withholding sales tax on services in Pakistan is deducted/collected by a withholding agent while making payment for services received. As sales tax on services is a provincial subject, therefore respective provincial laws and rules relating to services sales tax deal with withholding sales tax on services. However, the federal government through Federal Board of … Read more

Imposition of Withholding Sales Tax in Pakistan

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Withholding Sales Tax

Introduction Withholding sales tax under Sales Tax Act 1990 is deducted in accordance with the provisions of Section 3(7) of Sales Tax Act 1990, read as given below: “The tax shall be withheld  at the rate as specified in the Eleventh Schedule, by any person or class of persons being purchaser of goods or services, … Read more