Pakistan: Guidance on withholding tax for builders and developers operating under special tax regime; other tax developments
Other tax developments include income tax, sales tax, and customs changes.
The Federal Board of Revenue (FBR) on March 31, 2026, issued Circular No. 07, clarifying the applicability of withholding tax under section 236C of the Ordinance to builders and developers operating under the special tax regime prescribed by section 7F of the Ordinance.
Other tax developments in Pakistan include:
- Extension of concessional withholding and sales tax on sugar imports
- Guidance on integration of electronic sales tax invoicing systems
- Various customs changes
Read an April 2026 report prepared by the KPMG member firm in Pakistan