Draft amendment regarding submission of in respect of Statement to be furnished by Online Marketplace under rule 38A of the Income Tax Rules, 2002

Govemment of Pakistan Revenue Division Federal Board of Revenue ***** NOTIFICATTON (INCOME TAX) Islamabad, the 27th August, 2025. /63? certain further amendments in the Income Tax Rules, 2002, which S.R.O. (l)12025. - The following draft of I ) of sectionthe Federal Board of Revenu. propo.". to make in exercise of the powers confened by sub-section ( 237 read with sub-section (5) of section 165 further read with section 165C of the Income Tax Ordinance, 2001 (XLIXof200l),isherebypublishedforinformationofallpersonslikelytobeaffectedtherebyand,asrequired by sub-section (3) of the said section 237, notice is hereby given that objections or suggestions thereon, ifany, may bL sent for the consideration of the Federal Board of Revenue within seven days of publication of the draft in the official Gazette. Objections or suggestions which may be received in respect of the said draft, before the expiry of Revenue, namely:-the aforesaid period, shall be taken into consideration by the Federal Board of DRAFT AMENDMENTS In the aforesaid Rules, - be added, namely:(1) after rule 38, the following new rule shall - ,,38A.Statement to be furnished by Online Marketplace. -(1) This rule shall apply for the purpose of administering sub-section (2) of section 165C, which provides for the fumishing of a monthly statement by online marketplaces providing transactional and aggregate quantum of sellers registered with them: statementsProvided that where an Online Marketplace is providing courier services as well, it shall also file the required under sub-rule (2) of Rule 44 read with Part-X of the Second Schedule to these rules.

(2\ The statement required to be fumished under sub-section (2) of section l65C shall be in the following two forms i.e. Form - Al and Form - A2 - FORM. AI MONTHLY STATEMENT BY ONLINE MARKETPLACE AGAINST DIGITALLY ORDERED GOODS AND SERVICES [See Rule 38,4(2)] Particulars of Online Marketplace -l ,1 l l NTN/ STRN E.Mail Name Details of supplier-wise transactions during the Month of _ l l_l Particulars ofsupplier from whom Sales Particulars of Payment Made tax Withheld Aggregate Amount of Tax Deducted Aggregate Date Monthly during the Month Sr. Monthly dd/mm/yyyy CNICATTN/ Amount N am e A d dre ss Amount of STRN Deposited in By Payment Sales by By Courier Seller's Bank lntermediary Seller Account (l) (2) (3) (4) (s) (6) ( 8) (e) i- -.-- :_s) .l l l L I l i l I

l I I I I TOTAL I l, holder of CNICNTN/STRN number , in my capacity as do here by solemnly declare that to the best of my Verification knowledge and belief the information given in this Monthly Stalement is correct, complete and in accordance with the provisions ofthe Sales Tax Act, 1990 and Sales Tax Rules, 2006 and notifications issued thereunder - Stam p Signature: , Dut. (dd/mm/YYYY) FORM - A2 MONTHLY STATEMENT BY ONLINE MARKETPLACE AGAINST DIGITALLY ORDERED GOODS AND SERVICES - [See Rule 38A(2)] Particulars of Online Marketplace I , Name -l NTN/ STRN E.Mail Telephone: 1 t. Details of supplier-wise transactions during the Month of

l: Particulars of Supplier Particulars II Particulars of Payment Made and of Tax I Amount ofTax Deducted I Paid I Date Amount I Sr. I dd/mmlyyyy Amount of Tax CNICAITN/ Name Address Invoice Invoice Deposited in Deducted STRN Number value Seller's Bank Payment Account Couri er "(s, Intermediary l (l) (2) (3) (7) (8) (e) ( t0) (4) (6) l -.1 I I t- l lr ir I TOTAL l I l l I, holder of CNICNTN & STRN number_, in my capacity as do hereby solemnly declare that to the best ofmy knowledge and belielthe information given in this Monthly Verification statement is conect, complete and in accordance with the provisions of the Sales Tax Act, 1990 and Sales Tax Rules,2006 and notifications issued thereunder : ] Date (dd/mm/yyyy) l Stamp i (2) in rule 44, - (i) for sub-rule (2), the following shall be substituted, namely: -

(2) of section 165 and sub-section ( 1) of section 165C, a courier or a payment"(2) Pursuant to sub-section intermediary, responsible for collecting or deducting tax under Division II or Division III of Part V of Chapter X of the Ordinance or under Chapter XII of the Ordinance shall fumish or e-file a quarterly statement as set out in Part X of the Second Schedule to these rules as per the following timelines, namely: day ofMarch, on or before the 20th day ofApril;(a) in respect ofquarter ending on the 3lst on the 30th day ofJune, on or before the 20th day ofJuly;(b) in respect ofquarter year ending on or before the 20th day of October; and (c) in respect of quarter ending on the 30th day of September, 3 I st day of December, on or before the 20th day of January.";(d) in respect of quarter ending on or before the and shall be substituted; (ii) in the sub-rule (4), for the word "biannual", the word "quarterly" (3) in the Second Schedule, in Part-X, - tax under section 165(2) [See (i) for the expression "Biannual Statement ofcollection or deduction of income rule 44(2)1", the expression "Quarterly Statement of collection or deduction of income tax under section 165(2) and section 165C [See Rule 44(2)]" shall be substituted; and be added, namely:- (ii) after the Table, the following new Tables shall I FORM-r QUARTERLY STATEMENT BY PAYMENT INTERMEDIARY AGAINST l DIGITALLY ORDERED GOODS AND SERVICES I [See Ru e aaQ)) i Particulars of Withholding Agent l -l _L l l I NTN/ STRN l I I I E-Mail Name

I Details of supplier-wise amount withheld during the Quarter ending I -1 I f' l Particulars Particulars of supplier from Particulars of Payment Made ofTax whom Income tax Withheld L Paid I Amount Amount of I I CPR Date of of Tax Tax No. Sr. Payment I Deducted Deposited Payment received ddlmm/yyyy CNICNTN/ Invoice Invoice N a m Addre ss through Payment STRN Number , Value Intermediary l I (e) ( l0) (t l) (l) (2) (3) (s) I (6) (7) (8) I l.- _t i l i- I -f- - I l l l L l TOTAL l + I I t.- l L. *,.1 l r I l, holder of CNIC/NTN number , in my capacity as do hereby solemnly declare that to the best of my knowledge Verification I and beliefthe information given in this Monthly Statement is correct, complete I and in accordance with the provisions ofthe Income Tax Ordinance, 2001 and I Income Tax Rules,2002 and notifications issued thereunder. l. I r-"1 ] i_ *)

i Date Signature: Stamp (dd/mm/yyyy) 1 , Form-II l i QUARTERLY STATEMENT BY COUNER AGAINST DIGITALLY ORDERED GOODS +- L Rule 44(2)]I ISee t-' Particulars of Withholding Agent I NTN/ STRN E-Mail Name _l I l Details of supplier-wise amount withheld during the Quarter ending l l t* I .l- Particulars ofsupplier from whom Income Particulars of Payment Made Particulars of Tax Paid tax Withheld '.1 Payment I Date received Sr Amount of Amount of ddlmm/yyyy CNIC/NTN/ Invoice Invoice through CPR I N am e Address Tax Tax STRN Number Value Cash on No' i Deducted D po s ted j Delivery (coD) .l 0 ) I (l t) l (l) (2) (3) (4) (5) (6) (7) I (8) (e) ( t- .T -l I I'l- l

l l l ,j I l I - L l I TOTAL L L best of I, holder of CNICA{TN number , in my capacity as do hereby solemnly declare that to the Verification my knowledge and beliefthe information given in this Monthly Statement is correct, complete and in accordance with the provisions of the lncome Tax Ordinance, 2001 and Income Tax Rules, 2002 and notifications issued thereunder. I T I I l Signature: Date (dd/mm/yyyy) Stamp f [F. No. 1(18)R&S/2025] a { (sy a Maimoona) Second Secretary (Rules & SROs)