- FBR introduced a 1 to 2 percent withholding tax on domestic digital sales in Pakistan.
- The tax applies to goods ordered digitally and delivered within Pakistan.
- Implemented through Notification SRO 1429I2025 on 4 August 2025.
- Part of the Finance Act 2025.
- 1 percent tax for payments via digital or banking channels.
- 2 percent tax for cash-on-delivery payments.
- Online marketplaces must submit monthly statements.
- Forms for reporting include STR-34 for marketplaces, STR-35 for intermediaries, and STR-36 for couriers.
Source: regfollower.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.
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