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

Govelnment ol Pakistan Revenue Division F ederal Board o1'Revenue *{<{<*i< NOTIFICATION (TNCOME TAX) lslarnabad, the 1Oth September, 2025. S.R.O.1775 (I)12025. - In exercise of the powers conferred by sub-section (l) of section 237 readwith sub-section (5) of section 165 further read with section l65C of the Income Tax Ordinance, 2001 (XLIX of 2001), Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Income Tax Rules, 2002,the same having been previously published vde Notification No. S.R.O 1634(I)12025, datedthe 27fr August, 2025 as required by sub-section (3) of section 237 of the said Ordinance, namely:- In the aforesaid Rules, - ( I after rule 38, the fbllowing new rule shall be added, namely: ) - shall apply for the purpose of"38A. Statement to be furnished by Online Marketplace. -(l) This rule adlninistering sub-section (2) of section 165C, which provides for the furnishing of a rnonthly statement by online rnarketplaces providing transactional and aggregate quantum of sellers registered with them: Provided that where an Online Marketplace is providing courier services as well, it shall also file the statements 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 I 65C shall be in the A,2 :-fbllorving two forms i.e. Forrn - A1 and Form -

FORM-A1 MONTHLY STATEMENT BY ONLTNE MARKETPLACE AGAINST DIGITALLY ORDERED GOODS AND SERVICES [See Rule 38,4(2)] Particulars of Online Marketplace NTN/ STRN E.Mail Name r Details of supplier-wise transactions during the Month of- :.li' ; Particulars of supplier from whom Sales Particulars of Payment Made tax Withheld Amount ofTax Deducted during ' Aggregate Aggregate the Month Monthly,Sr Date , Monthly Amount dd/mm/1ryyy CNIC/NTN/ Name Address ' Amount of Deposited in By Payment STRN , Sales by By Courier Seller's Bank Intermediary Seller Account (7) (8) (e) i(s) (1) (2) (3) (4) '(6) . 1.. ..,.

( r I 1 --1 I 1',- l TOTAL l _1.,._.. of in my capaclty as do hereby solemnly declare that to the best I, holder of CNICA.ITN/STRN number Verification my knowledge and belief the information given in this Monthly Statement is correct, complete and in accordance with the provlsrons ofthe Sales Tax Act, 1990 and Sales Tax Rules, 2006 and notifications issued thereunder I Da te (dd/mm/yyyy) Stamp Signature: I l FORM. A2 VTONTTTV STATEMENT BY ONLINE MARKETPLACE AGAINST DIGITALLY ORDERED GOODS AND SERVICES lSee Rule 38A(2)l Particulars of Online Marketplace INTN/ STRN Name Telephone: E.Mail

f I Details of supplier-wise transactions during the Month of I T Particulars of Supplier Particulars of Payment Made and Particulars ofTax Paid Amount ofTax Deducted Date irSr Amount Amount of Tax Deducted ddlmm/yyyy l CNICAITN/ Invoice Invoice I Deposited in Name Address Payment STRN Number value , Seller's Bank Courier Account I -t--I lntermediary (l) l ( 2 ) ( 3 ) (4) (s) (6) (7) 8) (e) ( l0) I l -,l l i I -l r -.i - t- TOTAL -. -1 in my capacity as do hereby solemnly declare that , l, holder of CNICNTN & STRN number _ ,: Verification to the best ofmy knowledge and beliefthe information given in this Monthly Statement is correct, complete and in i __-*xc!91*ry9yl! 1h9fryl!l11 ig.l?2q.nd "llll€llflq Sales Tax Rules, 2006 and notifications issued thereunder. l I : l Date (dd/mm/yyyy) I Stamp t

(2) in rule 44, - (i) for sub-rule (2), the following shall be substituted, namely: - (2-) ofsection 165 and sub-section (1) ofsection 165C, a courier or a "(Z\ pursuantio'sub-section II or Division III of Part puy-.nt intermediary, ,.rponribl" for collecting or deducting tax under Divisi-on or under Chaper XII of the Ordinance shall fumish or e-file a quarterly V;f Chapter X of the Ordinance part X of the Second Schedule to these rules as per the following timelines, namely: statement as set out in quarter ending on the 3 1 st day of March, on or before the 20th day of April; (a) in respect of day ofJune, on or before the 20th day ofJuly; in respect ofquarter y"* on the 30th ibi "I,ding on-th" 30th day ofSeptember, on or before the 20th day ofOctober; and in respect ofquarterinding i.i day ofDecember, on or before the 20th day of in resiect ofquarter endinfon or before thl :tst idi January."; and (4), for the word "biannual", the word "quarterly" shall be substituted; (ii) in the sub-rule in Part-X,(3) in the Second Schedule, - Statement of collection or deduction of income tax under section 165(2) (D for the expression ,.Biannual 44(Z)l; ,the expression "Quarterly Statement of collection or deduction of income tax under section i5"" *1" iOSIZ; ana section 165C [See Rule 44(2)) shall be substituted; and the following new Tables shall be added, namely:- (ii) after the Table,

FORM-I i L* I I QUARTERLY STATEMENT BY PAYMENT INTERMEDIARY AGAINST DIGITALLY ORDERED GOODS AND SERVICES : i [See Rule 44(2)] I l Particulars of Withholding Agent t I F l .- L ,, L-, ,., 1 NTN/ STRN I Name E-Mail Details of supplier-wise amount withheld during the euarter ending -l l Particulars of supplier from Particulars of Payment Made Particulars of Tax Paid whom Income tax Withheld .,1 Date of Payment St dd/mm/yyyy CNICNTN/ Invoice lnvoice Payment received Amount of Amount of CPR .STRN Name Add ress through Payment Tax Tax Number Value No. I lntermediary Deducted Deposited I (l) (2) (3) (4) (s) (6) (7) (8) (e) ( l0) ) I l l I --t. I

- ,.. .- + i ---. 1 l l j F i ; l ___L TOTAL , I, holder of CNIC/I',ITN number , in my capacity as do hereby solemnly declare that to the l Verification I r best of my knowledge and beliefthe information given in this Monthly Statement is correct, complete and in accordance issued thereunder : tlle grgYlJigns of the I n1o.g9 Ta1 Ordjngce, ?,001 and Incom_e Tax Rules, z!V:l! notifications T :Yrth I ,t... l I Signature: . Date (dd/mm/yyyy) Stamp rForm-Il QUARTERLY STATEMENT BY COURIER AGAINST DIGITALLY ORDERED GOODS ISee Rule 44(2)] r Particulars of Withholding Agent NTN/ STRN E-Mail Name

I Details of supplier-wise amount withheld during the Quarter ending Particulars of supplier from Particulars of Payment Made Particulars ofTax Paid yhgq !1c91e tal {r-ttmela Payment Date received S r Amount of ddlmmlyyyy CNICNTN/ Invoice lnvoice through Amount of CPR Name Address Tax STRN Number Value , Cash on Tax Deducted No. Deposited Delivery (coD)I '' '-t--- (s) (6) (7) (8) (e) (10) (l l)'(l) (2) (3) (4) I l i L -,. TOTAL i in my capacity as do hereby solemnly declare that to I, holder of CNICNTN number _ , the best of my knowledge and beliefthe information given in this Monthly Statement is correct, complete and in Ver ificati on accordance with the provisions ofthe Income Tax Ordinance,200l and Income Tax Rules,2002 and notifications issued thereunder.