Final Tax Regime and Minimum Tax Chapter- 22
c) royalty, commission
or fees derived by a
resident company
from a foreign
enterprise in
consideration for the
use outside Pakistan
of any patent,
invention, model,
design, secret process
or formula or similar
property right, or
information
concerning industrial,
commercial or
scientific knowledge,
experience or skill
made available or
provided to such
enterprise;
d) construction contracts
executed outside
Pakistan; and
(da) foreign commission
due to an indenting
commission agent;
e) other services
rendered outside
Pakistan as notified by
the Board from time to
time;(^) The tax deductible under
this section shall be a
final tax on the income
arising from the
transactions referred to
in this section, upon
fulfillment of the
following conditions –
(a) return has been filed;
(b) withholding tax
statements for the
relevant tax year have
been filed if required
under the Ordinance;
(c) sales tax returns
under Federal or
Provincial laws have
been filed, if required
under the law;
(d) no credit for foreign
taxes paid shall be
allowed.
0.25% of the
proceeds of the
export subject to
fulfillment of
preconditions.
The applicable tax
rate shall not be
increased by
100% as Rule-1 of
10 th Schedule to
the Ordinance is
not applicable by
virtue of Rule 10 of
the aforesaid
Schedule.
9. Prizes and winnings [Section 156(3)]:
Tax shall be deducted by every person on payment of prizes and winnings as per following schedule: