19/07/2026
Sales Tax Withholding 2026 explained in detail with the latest legal provisions, withholding agents, applicable rates, exclusions, and amendments under the Finance Act 2026.
https://youtu.be/7xDO3SkraSo
In this detailed session, we explain the Sales Tax Withholding Regime in Pakistan under the Sales Tax Act, 1990 and the Eleventh Schedule. Learn how the withholding mechanism works, who is required to act as a withholding agent, how much sales tax is withheld, and which supplies may be excluded from withholding.
📌 Topics Covered in This Video:
✅ Background and concept of Sales Tax Withholding
✅ Historical development of the withholding regime in Pakistan
✅ Section 3(7) – Scope and payment of tax
✅ Section 3(7A) – Withholding on digitally ordered goods
✅ Eleventh Schedule of the Sales Tax Act, 1990
✅ Categories of Sales Tax Withholding Agents
✅ Active Taxpayer withholding treatment
✅ Wholesalers, Dealers and Distributors
✅ 1/5th and 1/10th Sales Tax withholding rates
✅ 80% withholding on specified categories of supplies
✅ Treatment of persons other than Active Taxpayers
✅ Finance Act 2026 amendments
✅ Toll Manufacturing withholding provisions
✅ Exclusions from Sales Tax Withholding
✅ Objectives of FBR behind the withholding regime
✅ Prevention of tax leakage, fake and flying invoices
✅ Documentation and reconciliation of purchases and sales
This video is especially useful for:
• Tax Consultants
• Accountants and Finance Professionals
• CFOs and Business Owners
• Registered Persons
• Manufacturers
• Wholesalers, Dealers and Distributors
• Sales Tax Practitioners
• Students of Taxation and Accounting
Understanding the Sales Tax Withholding Regime is important for correct tax compliance, accurate withholding, proper documentation, and avoiding errors while dealing with taxable supplies in Pakistan.
Subscribe to Haadi Tax TV for practical updates and detailed guidance on:
FBR IRIS
Income Tax
Sales Tax
Finance Act 2026
Digital Invoicing
Tax Compliance
Sales Tax Returns
FBR Notifications and Amendments
Presented by:
Haadi Tax TV | Haadi Associates
Professional Tax Education & Consultancy
⚠️ Disclaimer:
This video is for educational and informational purposes only. Tax laws, rules, rates and procedures may be amended from time to time. Always refer to the latest applicable law, FBR notifications and professional advice before making tax or compliance decisions.
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