Pakistan: Summary of Federal and Provincial Sales Tax Withholding Requirements

• The KPMG member firm in Pakistan has prepared a report summarizing the federal and provincial sales tax withholding requirements in Pakistan.
• The report covers the 11th Schedule under Section 3(7) of the Sales Tax Act 1990.
• It also includes information on the Sindh Sales Tax Special Procedure (Withholding) Rules 2014.
• The report provides details on the Punjab Sales Tax on Services (Withholding) Rules 2015.
• It also covers the Khyber Pakhtunkhwa Sales Tax on Services (Withholding) Regulation 2020.
• Lastly, the report includes information on the Balochistan Sales Tax Special Procedure (Withholding) Rules 2018.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---