- FBR announces sales tax rules for digitally ordered goods in Pakistan
- New regulations target online marketplaces, payment intermediaries, and courier companies
- Aim to ensure transparent and efficient sales tax compliance in online retail
- Payment intermediaries and couriers must deduct sales tax and remit balance to vendors
- Payment intermediaries must deposit deducted tax and submit monthly STR-35 statement
- Courier companies must deposit tax and file monthly STR-36 statement electronically
- Online marketplaces must file STR-34 summarizing monthly deliveries
- Marketplaces offering courier services must also submit STR-36 statement
- Payment intermediaries and couriers must provide sales tax deduction certificates to suppliers
- FBR aims to strengthen digital tax infrastructure and promote fair online trading practices
Source: pkrevenue.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.