Pakistan Tax Agency to Amend Sales Tax Rules for Online Sales

Aug. 7, 2025, 5:00 AM UTC

The Pakistani Federal Board of Revenue Aug. 4 issued Notification S.R.O. No. 1429(I)/2025, to amend the sales tax rules for online sales. The notification includes measures to: 1) require payment intermediaries and couriers accepting online or cash on delivery (COD) payments to deduct sales tax from online sales according to a schedule, and pay the balance to the vendor or supplier; 2) require intermediaries and couriers acting as withholding agents to electronically file monthly sales tax statements for the online sales by the 10th of the following month and remit the tax; 3) require online marketplaces in Pakistan through which ...

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