153 1a Withholding Tax on Goods | How to Deduct Tax on payment of Goods in Pakistan | FBR 2021

153 Payment for goods & services

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Payment in full or in part including by way of advance to a resident person :
For sale of rice, cotton seed oil and edible oil: 1.5%

Persons not appearing in the Active Taxpayers’ List :
The applicable tax rate is to be increased by 100% (Rule-1 of Tenth Schedule to the Ordinance),

Supply made by Distributors of fast moving consumer goods :
Company 2%
Other than Company 2.5%

Persons not appearing in the Active Taxpayers’ List :
The applicable tax rate is to be increased by 100% (Rule-1 of Tenth Schedule to the Ordinance

For supply made to Utility Stores Corporation of Pakistan: Persons (other than company)
Provided that the payment shall be made only in respect of supply of tea, spices, salt, dry milk, sugar, pulses wheat flour and ghee for the period commencing from the 7th day of April, 2020 and ending on 30th day of September, 2020
Provided that this clause shall not be applicable to supply of tea, spices, salt and dry milk which are sold under a brand name.
Provided further that this clause shall not be applicable where rate of tax under clause (a) of sub-section (1) of section 153 is less than 1.5% of the gross amount of payment under any provisions of the ordinance
For sale of any other goods:
Company 4%
Other than company 4.5%

Persons not appearing in the Active Taxpayers’ List :
The applicable tax rate is to be increased by 100% (Rule-1 of Tenth Schedule to the Ordinance),
Goods:
No deduction of tax where payment is less than Rs. 75,000/- in aggregate during a financial year [S.153(1)(a)]

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