Tax Book 2023

Deduction / Payment of Tax Chapter- 23

ATL

152(1A) Payment to non-resident for

7%

Nil Minimum Tax do do

construction, construction services or

for advertisement services.

5% of

gross

amount

For

ATL

5 % of

gross

amount

For

NON

ATL

152(1AA) Payment of insurance premium Nil Minimum Tax do do

or re-insurance premium

152(1AA

A) Advertisement services relaying from outside Pakistan

10% of gross

amount Nil Minimum Tax do do

152(1BA)

Every person responsible for making payment directly or

through an agent or intermediary to a non-resident person

for foreign produced commercial for advertisement on any

television channel or any other media.

20% of gross

amount Nil Final

Non-resident person for

foreign produced

commercial for

advertisement on any

television channel or any

other media, do

152(1C)

Tax shall be deducted on remittance outside Pakistan,

of fee for off-shore digital services , chargeable to tax

u/s 6, to a non-resident person on behalf of any resident

or a permanent establishment of a non-resident in

Pakistan

5 % of gross

amount

Minimum Tax

152(1D)

Tax shall be deducted from capital gain arising on the

disposal of debt instruments and Government securities

including treasury bills and Pakistan investment bonds

invested through SCRA.

10 % of gross

amount

Nil

Final Tax

(on the

income of the non-

resident company

arising out of such

capital gain)

Every banking company or

a financial institution

maintaining special

convertible rupee account

(SCRA) of a non-resident

company having no PE in

Pakistan do

152(IDA)

Every banking company maintaining a Foreign Currency

Value Account (FCVA) or a non-resident Pakistani Rupee

Value Account (NRVA) of a nonresident individual holding

Pakistan Origin Card (POC) or National ID Card for

Overseas Pakistanis (NICOP) or Computerized National

ID Card (CNIC) shall deduct tax from capital gain arising

on the disposal of debt instruments and government

securities and certificates (including Shariah compliant

variant) invested through aforesaid accounts at the rate

specified in Division II of Part III of the First Schedule.”,

and

10% of amount of

Capital gain. Nil Final Tax

Banking

company or

Financial

institution do