How do I get proof of the tax my courier or payment gateway deducted?

The proof comes from the courier or payment intermediary that took the tax. Section 164 of the Income Tax Ordinance requires it to hand you a certificate and receipt copies when it deducts. A second, separate record goes to FBR through the quarterly statement under section 165C. The two together are what connect the deduction to your name.

What does the law say?

The certificate. Section 164(1) applies to every person deducting tax from a payment under Division III of Part V of Chapter X. Section 153, which contains the e-commerce collection rule in sub-section (2A), sits in that Division. The deducting person must, “at the time of collection or deduction of the tax”, give the seller:

• copies of the Computerized Payment Receipt (CPR), or another equivalent document; and
• a certificate setting out the amount of tax deducted and any other particulars that are prescribed.

A proviso says that where a person is notified as a SWAPS agent, the SWAPS Payment Receipt (SPR) replaces the CPR.

Attaching it to your return. Section 164(2) says a person required to file a return for a tax year attaches copies of the CPR or SPR on which the certificate is based, for tax deducted in that year.

The statement to FBR. Section 165C (printed on this site inside the section 165B heading, because of how the source PDF is laid out) requires every payment intermediary and courier service deducting under section 153(2A) to file a quarterly withholding statement. For each seller it shows:

• name, identification number (NTN or CNIC) and address;
• transaction date, invoice number and total transaction value;
• total tax deducted at the time of payment to the seller; and
• any other particulars prescribed.

Section 165C(3) borrows the general withholding statement rules for due dates, revisions, annual statements and reconciliation.

Credit. Section 168(1)(b) says tax deducted “shall be treated as tax paid by the person from whom the tax was collected or deducted”. Section 168(6) adds that no amount may be deducted on account of service charges from tax withheld.

How does it work in practice?

What the certificate does for you depends on how the e-commerce tax is treated on your return.

• Where the tax is final. Section 8(1) makes tax imposed under section 6A a final tax. Section 8(1)(e)(ii) says the liability is discharged to the extent the tax has been deducted at source under Division III of Part V of Chapter X. The certificate and CPR copies show that it was.
• Where the tax is adjustable. Section 6A(3) makes the tax adjustable for a person whose turnover in a tax year exceeds Rs. 200 million, and lets a person with lower turnover opt out of the final regime when filing, from tax year 2027. Section 168(2) then allows a tax credit for the tax deducted in the year it was deducted.

In both cases the figures on the certificates should match what the courier or intermediary reported under section 165C, because both describe the same deductions.

Worked example (illustrative figures)

Sana sells skincare products from her website in Karachi. Over tax year 2027 (1 July 2026 to 30 June 2027):

• her payment gateway processed Rs. 1,200,000 of card payments and deducted 1%;
• her courier collected Rs. 800,000 of cash on delivery and deducted 2%.

Step 1, gateway: Rs. 1,200,000 x 1% = Rs. 12,000.

Step 2, courier: Rs. 800,000 x 2% = Rs. 16,000.

Step 3, total she expects to see across her certificates: Rs. 12,000 + Rs. 16,000 = Rs. 28,000.

If her certificates add up to Rs. 26,500, the Rs. 1,500 gap is a sign that one certificate is missing or that a deduction was not deposited under her name. The rates are the tax year 2027 rates in Division IVA of Part I of the First Schedule. The sales figures are made up.

What if …?

What if the courier or gateway does not give me a certificate? Section 164(1) places the duty on the deducting person, at the time of deduction. The Ordinance text held here does not set out a separate procedure for a seller to demand one.

What if the statement filed by the courier has a mistake? Section 165C(3) applies the general rule allowing a revised statement. A revised statement can be filed within sixty days of the original.

What if the courier deducts a “service charge” from the tax? Section 168(6) says no amount shall be deducted on account of service charges from tax withheld. Section 168(7) makes a person who does so liable to pay that amount to the Federal Government.

Common mistakes

• Treating the courier’s settlement sheet as the certificate. Section 164(1) describes a certificate setting out the tax, along with CPR copies. A payout report is not described in the section.
• Assuming a final tax needs no proof. Section 8(1)(e)(ii) discharges the liability only to the extent the tax was deducted at source.
• Mixing up income tax and sales tax. A courier may withhold both. Section 164 deals with income tax deducted under the Ordinance only.

What to check in the official text

Read section 164, section 165C (inside the section 165B heading on this site), section 168 and section 8 of the Income Tax Ordinance as amended to 30 June 2026. The “prescribed” particulars of the certificate and the form of the statement are set by rules and FBR forms. Any SWAPS notification that applies to your courier or gateway is not part of the texts held here.