Lahore 23°C
Karachi 28°C
Furnishing of information by online marketplace, payment intermediary and courier service
(1) Notwithstanding the provisions of section 165 of the Ordinance, every payment intermediary and courier service responsible for deducting tax under sub-section (2A) of section 153 of the Ordinance shall file a quarterly withholding statement to the Commissioner for tax deduction regarding sale of digitally ordered goods and services for each quarter of a tax year in the prescribed form setting out –
(a) name, identification number (NTN/CNIC) and address of the seller;
(b) transaction date, unique identifier (invoice number) and total transaction value;
(c) the total amount of tax deducted at the time of payments to the seller; and (d) any other particular may be prescribed.
(2) Every online marketplace in Pakistan shall submit a monthly statement containing name, address, Sales Tax and Income Tax registration number of every vendor registered on its platform supplying digitally ordered goods and services in e-commerce, transactional and aggregated quantum of seller‘s monthly turnover and the amount deposited into the vendor‘s bank account against such sale transactions.
(3) All the provisions of the section 165 excluding sub-sections (1),
(1A) and (6) shall mutatis mutandis apply with respect to the due date of the filing of the withholding statements, revision of the statements, power to call for statement by the Commissioner, extension of time to furnish the statement after due date, power of the Board, filing of annual withholding statement and reconciliation of the withholding statement with the annual income tax return.
(a) name, identification number (NTN/CNIC) and address of the seller;
(b) transaction date, unique identifier (invoice number) and total transaction value;
(c) the total amount of tax deducted at the time of payments to the seller; and (d) any other particular may be prescribed.
(2) Every online marketplace in Pakistan shall submit a monthly statement containing name, address, Sales Tax and Income Tax registration number of every vendor registered on its platform supplying digitally ordered goods and services in e-commerce, transactional and aggregated quantum of seller‘s monthly turnover and the amount deposited into the vendor‘s bank account against such sale transactions.
(3) All the provisions of the section 165 excluding sub-sections (1),
(1A) and (6) shall mutatis mutandis apply with respect to the due date of the filing of the withholding statements, revision of the statements, power to call for statement by the Commissioner, extension of time to furnish the statement after due date, power of the Board, filing of annual withholding statement and reconciliation of the withholding statement with the annual income tax return.
Amendment history (8)
- Inserted by the Finance Act, 2015.
- Inserted by the Finance Act, 2017.
- The word and figure “Subject to section 216, all” substituted by the Finance Act, 2016.
- Added by the Finance Act, 2017
- Section 165C inserted by the Finance Act, 2025.
- Inserted by the Finance Act, 2003.
- Inserted by the Finance Act, 2002.
- The words “tax under Division II of this Part” omitted by the Finance Act, 2003.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 355
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.