Tax Book 2023

Deduction / Payment of Tax Chapter- 23

companies, data services provided under license issued

by the Pakistan Telecommunication Authority,

telecommunication infrastructure (tower) services, car

rental services, building maintenance services, services

rendered by Pakistan Stock Exchange Limited and

Pakistan Mercantile Exchange Limited, inspection,

certification, testing and training services, oilfield services,

telecommunication services, collateral management

services, travel and tour services, REIT management REIT

management.

p.a.

8%

10%

1.5%

16 %

20 %

3 %

do

b) All other services

(iii) In the case of Companies

(iv) In all other than Company Taxpayers

(v) Electronic & Print Medial for advertising services

Same as

above

do

do

153(1)(c) Execution of contracts:

Same as

above do do do

i) In case of sportsperson

ii) In the case of Companies :

iii) In the case of other than companies Taxpayers

10%

6.5%

7%

2 0%

13 %

14 %

153(2) Payments made by every exporter or 1% of
the
gross
Amount
paid to
ATL

2% of

gross

amount

paid to

non

ATL

Same as

above do Every exporter or do

an export house to a resident person export house

or PE in Pakistan of a non resident persons on account of

rendering of services of stitching, dying etc. u/c (13) of

Part III of 1st Schedule.

IMPORTANT NOTES:

1. Prescribed person making a payment may be a part, full or advance payment.


2. Provided that where the recipient of the payment under clause 153(1)(b) receives the payment through an agent or any other third person and the
   agent or, as the case may be, the third person retains service charges or fee, by whatever name called, from the payment remitted to the recipient, the
   agent or the third person shall be treated to have been paid the service charges or fee by the recipient and the recipient shall collect tax along with the
   payment received.