DIRECT TAXES WITHHOLDING TAXES TAX RATE CARD - TAX YEAR 2011 & 2012

Nature of Payment

Payment Section Code 14801 148-Import of goods @ 5% 148-Import of Edible oil @ 2% 149-Salary - Federal 149-Salary - Govt. Employees (Other than Federal) 149-Salary - Others 150-Dividend paid to resident companies @ 10% 150-Dividend paid to non-resident companies @ 10% 150-Dividend at reduced rate @ 7.5%

Description

Rate 5.00% 2.00%

Section 148 148 149

Imports 14806 14901 Salary 14902 14903 15001 Dividend 15002 15004 15101 15102 Profit on Debt 15103 15104 15201 15202 Payments to Non-Resident 15203 15204 15206 15207 15301 15302 Payments of Goods and Services 15303 15304 15305 15307 15401 15402 15403 15404 Exports 15405 15406 15407 15408 15409

As per Rates

149 149

10.00% 10.00% 7.50% 10.00% 10.00% 10.00% 10.00% 15.00% 6.00% 6.00% 6.00% 5.00% 20.00% 1.50% 3.50% 6.00% 0.50% 10.00% 1.00% 1.00% 1.00% 1.00% 5.00% 1.00% 1.00% 1.00% 1.00%

150 150 150 151(1)(a) 151(1)(b) 151(1)(c) 151(1)(d) 152(1) 152(1A)(a) 152(1A)(b) 152(1A)(c) 152(1AA) 152(2) 153(1)(a) 153(1)(a) 153(1)(b) 153(1)(c) 153(1A) 153A 154(1) 154(1) 154(1) 154(1) 154(2) 154(2) 154(3) 154(3A) 154(3B)

151(1)(a)-Profit on debt paid or credited to a resident person on schemes of National Savings and P.O Saving Accounts Profit on debt paid or credited to a resident person on account of deposit with a banking company or financial institution Profit on debt paid or credited to a resident person on secirities of Federal or Provincial Government or a local authority Profit on debt paid or credited to a resident person on any bond, certificate, debenture, security or any other instrument by a banking company, financial institution, company incorporated under Companies Ordinance, 1984, or a finance society Payment to non-resident person on account of royalty or fee for technical services Payment to a non-resident on account of a contract or sub-contract under a construction, assembly or installation project in Pakistan, including a contract for supply of supervisory activities in relation to such project Payment to a non-resident on account of any other contract for construction or services rendered relating thereto Payment to a non-resident person on account of contract for advertisement services rendered by TV Satellite Channels Payment to a non-resident person on account of insurance premium or re-issurance premium Payment to a non-resident person or any other account including profit on debt but excluding those covered U/s 152(3) Payment to a resident person or a PE of a non-resident on account of sale of goods @ 1.5% Payment to a resident person or a PE of a non-resident on account of sale of goods @ 3.5% Payment to a resident person or a PE of a non-resident on account of services rendered or provided Payment to a resident person or a PE of a non-resident on account of execution of a contract, other than contract for sale of goods or services rendered or provided Payment to a resident person or a PE of a non-resident on account of rendering of or providing of services of stitching, dyeing, printing, embriodery, washing, sizing and weaving Payment to a non-resident media person on account of advertisement services Realization of proceeds of exports of goods @ 0.75%, as prescribed in Division (IV) of part III of the First Schedule Realization of proceeds of exports of goods @ 1%, as prescribed in Division (IV) of part III of the First Schedule Realization of proceeds of exports of goods @ 1.25%, as prescribed in Division (IV) of part III of the First Schedule Realization of proceeds of exports of goods @ 1.5%, as prescribed in Division (IV) of part III of the First Schedule Realization of indenting commission in foreign exchange on imports @ 5% Realization of indenting commission in foreign exchange on exports @ applicable to exports Realization of proceeds of sale of goods to an exporter under an inland back-to-back letter of credit etc. Export of goods by an industrial undertaking located in an export processing zone Payment against sale of goods by an indirect exporter to a direct exporter or an export house registered under DTRE Rules, 2001

Property Income

15501

Payment of rent of immovable property

Slab Rates

155

15601 Prizes & Winnings 15602 15603 15604 23101 Cash Withdrawal 23103

Payment of prize on prize bond @ 10% Payment of winnings from a raffle, lottery, cross-word puzzle or quiz; and prize offered by companies for promotion of sale @ 20% Payment of commission on petroleum products of petrol pump operators @ 10% Withdrawal from pension fund as per section 12(6) Cash withdrawal from banks @ 0.2%

10.00% 20.00% 10.00% 0.30%

156 156 156A 156B 231A

Cash withdrawal from banks Pay Order, DD, CDR etc

0.30%

231AA

Purchase of Motor Cars

23102

Purchase of Motor Cars

231(B)

Borkerage and Commission

23301 23303

Payment of brokerage or commission @ 10% On value of shares purchased or sold by a member of a stock exchange in lieu of its commission income @ 0.01% On value of shares traded by a person through a member of a stock exchange @ 0.01% On financing of CFS (badla) in shares business @ 10% Alongwith motor vehicle tax - Goods Transport Vehicles as per Division III Part-IV of First Schedule Alongwith motor vehicle tax - Passanger Transport Vehicles as per Division III Part-IV of First Schedule Alongwith motor vehicle tax - Other Private Vehicles as per Division III Part-IV of First Schedule CNG Station Alongwith electricity consumption bills Telephone subscribers (other than Mobile Phone subscribers) Mobile phone subscribers including pre-paid card users Advance tax at the time of sale by auction Advance tax on purchase of air ticket 15% Surcharge on Payable Income Tax

10.00% 0.01% 0.01% 10.00%

233 233A(1) 233A(1) 233A(1) 234

Stock Exchange

23304 23305 23401

Transport Business

23402 23403

Slab Rates

234 234

CNG Stations Electricty Consumption

23405 23501 23601

4.00% 10.00% 10.00% 5.00% 5.00% 15.00%

234(A) 235 236 236 236A 236B 4A

Phone Users & Advance Tax

23602 23603 23604

Surcharge

24701