Tax Clinic

Section	Relevant summary of WHT section	Tax Rate	Who will deduct	From whom	When	Time of deposit	Taxation Status
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.
	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.
	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
	3A Persons importing coal	Filer: 4% Non-filer: 6%
	4 Ship breakers on import of ship	Filer: 4.5% Non-filer: 6.5%
	5 Industrial undertakings not covered under S.Nos 1 to 4	Filer: 5.5% Non-filer: 8%
	6 Companies not covered under S. Nos 1 to 5	Filer: 5.5% Non-filer: 8%
	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
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

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