Services

Exemptions under this section +

  1. Sui Southern Gas Company and Pakistan LNG Terminal from Sui Northern Gas Pipelines Limited on account of re-gasification charges
  2. The Institutions of the Agha Khan Development Network (Pakistan)
  3. Islamic Development Bank
  4. National Disaster Risk Management Fund
  5. On payment received by a resident person for providing services by way of operation of container or chemical or oil terminal at a seaport in Pakistan or of an infrastructure project covered by the Government's Investment Policy, 1997
  6. An oil tanker contractor with effect from 1st July 2008, provided that such contractor pays tax @ 2.5%, on the payments for rendering or providing of carriage services
  7. The provisions of section 153(1)(b) shall not apply to an exhibitor or a distributor of a feature film, as a payer, on payment made to a distributor, producer or importer of a feature film
  8. The rate of deduction of withholding tax shall be 1% on local:
    • Sales
    • Supplies
    • Services provided or rendered to the taxpayers falling in the following categories namely:
      1. Textile and articles thereof;
      2. Carpets;
      3. Leather and articles thereof including artificial leather footwear;
      4. Surgical goods;
      5. Sports groups.
  9. A manufacturer of iron and steel products relating to sale of goods manufactured by him
  10. Operating Trading Houses subject to certain conditions
  11. International Finance Corporation
  12. Pakistan Domestic Sukuk Company Limited
  13. Asian Development Bank
  14. The ECO Trade and Development Bank
  15. National Telecommunication Corporation against provision of telecommunication services including ancillary services
  16. The Second Pakistan International Sukuk Company Limited, the Third Pakistan International Sukuk Company Limited and the Pakistan Global Sukuk Programme Company Limited
  17. The persons mentioned in Table 1 of clause (66) of Part I of the Second Schedule as recipients of payment. Provided that such persons shall continue to perform functions as withholding and collecting agent under the aforesaid provisions.