Withholding Obligation for Online Marketplace, Payment Intermediary and Courier through Digitally Ordered Goods

Government ofPakistan Revenue Division Federal Board of Revenue +***+ lslamabad, the 4rr' August" 2025. NOTIFICATION (SALES TAX) S.R.O, 1429 (1112025. - In exercise of the powers confened by section 50 read with sub-section (l) of section 26 of the Sales Tax Act. 1990, the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Sales Tax Rules, 2006, namely:- In the aforesaid Rules.- (i) after rule 1502,2L. the following new chapter shall be inserted, namely:- "CHAPTER XIV-E WITH HOLDING OBLIGATION FOR ONLINE MARKETPLACE, PAYMENT INTERMEDIARY AND COURTER THROUGH DIGITALLY ORDERED COODS are |10ZZM. Application.- (l ) This chapter shall apply to taxable goods which digitally ordered through online marketplace. website or similar applications. (2) This chapter shall also apply to payment intermediary and courier. if payment is made online or Cash on Delivery (CoD) as the case may be, against digitally ordered supplies. ISOZZN, Responsibilit"v of Online marketplace, Payment intermediary and The payment intermediary or courier, as the case may be, intending to settleCourier. - (l) payment of digitally ordered taxable goods, shall deduct an amount of sales tax as specified in the Eleventh Schedule to the Act and make payment ofthe balance amount to the supplier or vendor. (2) In case the withholding agent is a payment intermediary, it shall deposit the u'ithheld amount of sales tax and file monthly statement summarizing all the particulars of the supplier or vendor and supplies made in the month against digitally ordered goods, as set out in STR-35 electronically for each month by the lOth of the following month and deposit the amount deducted at source.

(3) In case the withholding agent is a courier, it shall deposit the withheld amount of sales tax and file monthly statemenl summarizing all the particulars of the supplier or vendor and supplies made in the month against digitally ordered goods, as set out in STR-36 electronically for each month by the lOth ofthe following month and deposit the amounl deducted at source. (4) In case of supplies made against the digitally ordered taxable supplies through online marketplace, the marketplace in Pakistan shall file monthly statement indicating the supplier-wise orders processed and taxable goods delivered in the month against digitally ordered goods. as set out in STR-34 electronically fbr each month by the IOth of the following month: (5) In case Online Market Place (OMP) is also providing Courier services it shallalso file a statement required to be filed by couriers as specified in sub-rule (3). a certificate showing deduction (6) Payment intermediary and courier shall issue of sales tax to the supplier or vendor by the withholding agent duly speciffing the name and registration number of the supplier, description of digitally ordered goods and the amounl of sales tax deducted and paid."; and (ii) after form STR-33, the following new forms shall be added. namely:-

STR.34 [see rule 150ZZN (4)] MONTHLY STATEMENT BY ONLINE MARKETPLACE AGAINST DIGITALLY ORDERED GOODS Particulars of linc !larketDlace NTN/ S'TRN Name Telephone:_ E-Mail Details of supplier-wise transaction durins the Month Particulars of supplicr from whom Sales Particulars of Payment llade tax Withheld AggrcSate Amount oftax Aggrcgate Monthly Datc Deducted duriog the ISr Monthl)' Amount dd/mm/y111 CNIC/ month Namc Address Amount of Deposited NTN/ STRN Salcs b1 in Seller's Il) Bv Pavment Supplicr Bank couflcr intermediarv Account (t) (2) (3) (1) (s) (6) (7) (8) (e) I I i I I I I I I I TOTAL I holder ofNTN , in my capacity as dohereby solemnly declare that to the best of my knowledge and belief the information given in this Monthly Statement is correct, complete and in accordance with the provisions of the Sales Tax Act, 1990 and Sales Tax Rules, 2006 and notifications issued thereunder. I)a1e (dd/mm/yryyy) Stamp Signature

STR-35 [see rule I5OZZN (2)] MONTHLY STATEMENT BY PAYMENT TNTER]VIEDIARY AGAINST DIGITALLY ORDERED GOODS Particulars of Withholding Asent NTN/ STRN Name Telephone E-Mail Details of suoolier-wise amoun t withheld durine the Month Particulars of supplier from Particulars of Paymetrt Made Particulars of Tax Paid whom Sales tax Withheld Date ol Payment Payment Sr CNIC/ received Amount Amount dd/mm,/ Invoice In!oice CPR through ofTax ofTax NTN/ Name I A.ldrcss y,vy.v Number Valuc Number STRN Payment Deducted Deposited lntemediarl, (l) (2) (3) (4) (s) (6) (7) (8) (e) (10) (r l) I TOTAL I holder ofNTN , in my capacity as do hereby solemnly declare that to the best of my knowledge and beliefthe information given in this Monthly Statement is correct, complete and in accordance with the provisions oithe Sales Tax Act, 1990 and Sales Tax Rules, 2006 and notifications issued thereunder. Date (ddhm/yyyy) Stamp Signature

STR-36 [see rule l50ZZN (3)] MONTHLY STATEMENT BY COURIER AGAINST DIGITALLY ORDERED GOODS Particulars of Withholding Asent NTN/ STRN Name Telephone:_ E-Mail Details of suoolier-wise amount withhcld durins the Month Particulars of supplier from Particulars of Pavment Mrde Particulars of Tax Paid whom Sales tax Withheld I I Datc ot | | I Paymentl^ I Parm"nt I I t' I received Amount AmountI i aar--r i clrcr CPR Name o*r.r, through Cash ofTax ofl-ax| | )])y lNrv I Number on Delivcry Dcducted Deposited I ;r:| | lsrRNl lm: | (coD) ( I) (2) (3) (1) (s) (6) (7) (8) (e) (r 0) (l l) I I I I I I I I I l TOTAL I holder of NTN , rn my capacity as do hereby solemnly declare lhat to the best of my knouledge and beliefthe information given in thi s Monthly Statement is correct, complete and in accordance with the pro\isions ofthe Sales Tax Act. 1990 and Sale s Tax Rules,2006 and notifications issued thereunder. f)ate (dd/mm/yyy1,) Stamp Signature." I [C. No. 3(9) ST&FE-Policy /2025] \o Second Se$etary (ST