Pakistan: Summary of federal and provincial sales tax withholding requirements

Report from the KPMG member firm in Pakistan

Withholding requirements

The KPMG member firm in Pakistan prepared a report summarizing the following federal and provincial sales tax withholding requirements in Pakistan:

  • 11th Schedule under Section 3(7) of the Sales Tax Act 1990
  • Sindh Sales Tax Special Procedure (Withholding) Rules 2014
  • Punjab Sales Tax on Services (Withholding) Rules 2015
  • Khyber Pakhtunkhwa Sales Tax on Services (Withholding) Regulation 2020
  • Balochistan Sales Tax Special Procedure (Withholding) Rules 2018

Read a September 2023 report [PDF 332 KB] prepared by the KPMG member firm in Pakistan

 

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