Tax Book 2023

Deduction / Payment of Tax Chapter- 23

person, of any transaction fee or licensing fee or service

charges or commission or fee by whatever name called or

interbank financial telecommunication services, shall

deduct tax at the rates given in Division IV, Part I of the

First Schedule:

152( 2 ) Payment to non- resident having PE in Pakistan, in

10%

of

gross

amou

nt

For

ATL

20%

of

gross

amou

nt

For

NON

ATL

(other

than

paym

ent

made

u/c

(5A)

of

Part II

of 2

nd

Sche

dule

Nil^ Minimum Tax^ do^ do^

respect of profit on debt u/c (5A) and (5AA) of Part II of 2ND

Schedule

152(2) All other payment to non-resident, not otherwise specified
20% of
the
gross
amount
paid to
ATL

20 % of

the

gross

amount

paid to

non

ATL

Nil Adjustable do do

For

ATL

For

non

ATL

152(2A)(a) (^) Payment by way of advance to a PE in Pakistan of a non-
resident person
i) For sale of goods
In case of company
4%
4.5%
8 %
9 % Nil
Minimum for
S.152(2A)(b) and
the provisions of
sub clauses (i), (ii)
Prescribed person making
the payment
At the time of
making the
payment