Section | Relevant summary of WHT section | Tax Rate | Who will deduct | From whom | When | Time of deposit | Taxation Status |
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148 Imports | Tax to be collected from every importer of goods on the value of goods. | Collector of Customs | Importer of Goods | At the same time and manner as the custom duty is payable in respect of the goods imported | In case of Federal / provincial Government on the day the tax is deducted. Rule 43(a). | Final for all other than those excluded under S. 148(7)&(8] | |
1 (i) Industrial undertaking importing remeltable steel (PCT Heading 72.04) and directly reduced iron for its own use; | Adjustable for a tax year under S. 148(7) in respect of :- | ||||||
(ii) Persons importing potassic of Economic Coordination Committee of the Cabinet’s decision No. ECC- 155/12/2004 dated the 9th December, 2004 | a. Raw material, plant, machinery, equipment and parts by an industrial undertaking for its own use; | ||||||
(iii) Persons importing Urea; | b. Motor vehicles in CBU condition by manufacturer of motor vehicles. | ||||||
(iv) Manufactures covered under Notification No. S.R.O 1125(I)/2011 dated the 31st December, 2011 and importing items covered under S.R.O 1125(I)/2011 dated 31st December, 2011. | c. Large import houses as defined/ explained in 148(7)(d) | ||||||
(v) Persons importing Gold; and | d. A foreign produced film imported for the purposes of screening and viewing. | ||||||
(vi) Persons importing Cotton | |||||||
(vii) Persons importing LNG |
Filer: 1% of the import value increased by Custom -duty, sales tax and federal excise duty. Non-filer: 1.5% of the import value as increased by customs-duty, sales tax and federal excise duty. |
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2 Persons Importing Pulses |
Filer: 2% of the import value as increased by Custom-duty, sales tax and federal excise duty Non-filer: 3% of the import value as increased by custom-duty, sales tax and federal excise duty. |
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3 Commercial importers covered under Notification No. S.R.O 1125(I)/2011 dated the 31st December, 2011 and importing items covered under S.R.O 1125(I)/2011 dated the 31st December, 2011 |
Filer: 3% of the import value as increased by custom-duty sales tax and federal excise duty. Non-filer: 4.5% of the impor value as increased by custom-duty , sales tax and federal excise duty |
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3A Persons importing coal |
Filer: 4% Non-filer: 6% |
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4 Ship breakers on import of ship |
Filer: 4.5% Non-filer: 6.5% |
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5 Industrial undertakings not covered under S.Nos 1 to 4 |
Filer: 5.5% Non-filer: 8% |
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6 Companies not covered under S. Nos 1 to 5 |
Filer: 5.5% Non-filer: 8% |
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7 Persons not covered Under S.Nos1 to 6: |
Filer: 6% Non-filer: 9% |
Section | Relevant summary of WHT section | Tax Rate | Who will deduct | From whom | When | Time of deposit | Taxation Status |
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149 Salary | Every person responsible for paying Salary to an employee shall deduct tax from the amount paid | Person responsible for paying salary to the employee | Employee | At the time the salary is actually paid | In case of Federal / provincial Government on the day the tax is deducted. Rule 43(a). In other than Federal / Provincial Government cases, within 7 days from the end of each week ending on every Sunday. Rule 43(b) | Adjustable |