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Telephone and internet users
Related tools:Telecom WHT rates
(1) Advance tax at the rates specified in Division V Part IV of the First Schedule shall be collected on the amount of –
(a) telephone bill of a subscriber;
(b) prepaid cards for telephones ;
(c) sale of units through any electronic medium or whatever form ; and (d) internet bill of a subscriber; and (e) prepaid cards for internet.
(2) The person preparing the telephone or internet bill shall charge advance tax under sub-section (1) in the manner telephone or internet charges are charged.
(3) The person issuing or selling prepaid cards for telephones or internet shall collect advance tax under sub-section (1) from the purchasers at the time of issuance or sale of cards.
(3A) The person issuing or selling units through any electronic medium or whatever form shall collect advance tax under sub-section (1) from the purchaser at the time of issuance of sale of units.
(4) Advance tax under this section shall not be collected from Government, a foreign diplomat, a diplomatic mission in Pakistan, or a person who produces a certificate from the Commissioner that his income during the tax year is exempt from tax.
(a) telephone bill of a subscriber;
(b) prepaid cards for telephones ;
(c) sale of units through any electronic medium or whatever form ; and (d) internet bill of a subscriber; and (e) prepaid cards for internet.
(2) The person preparing the telephone or internet bill shall charge advance tax under sub-section (1) in the manner telephone or internet charges are charged.
(3) The person issuing or selling prepaid cards for telephones or internet shall collect advance tax under sub-section (1) from the purchasers at the time of issuance or sale of cards.
(3A) The person issuing or selling units through any electronic medium or whatever form shall collect advance tax under sub-section (1) from the purchaser at the time of issuance of sale of units.
(4) Advance tax under this section shall not be collected from Government, a foreign diplomat, a diplomatic mission in Pakistan, or a person who produces a certificate from the Commissioner that his income during the tax year is exempt from tax.
Amendment history (19)
- Inserted by the Finance Act, 2015.
- Inserted by the Finance Act, 2021.
- The word “and” omitted by the Finance Act, 2010.
- The word “mobile“ omitted by the Finance Act, 2002.
- Full stop substituted by the Finance Act, 2010.
- The word “and” omitted by Finance Act, 2015.
- Substituted by the Finance Act, 2015
- Added by the Finance Act, 2015.
- The word “mobile” omitted by the Finance Act, 2002.
- The word “called” substituted by the Finance Act, 2003.
- Added by the Finance Act, 2010.
- Added by the Finance Act, 2009.
- Inserted by the Finance Act, 2011.
- The words “confiscated or attached” substituted by the Finance Act, 2010.
- The words “Income Tax” substituted by the Finance Act, 2011.
- Explanation added through Finance Act, 2020 dated 30 June, 2020.
- Added by the Finance Act, 2016.
- Section 236B added by the Finance Act, 2010.
- Sub-section (4) omitted by the Finance Act, 2015. The omitted sub-section (4)
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 481
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.