• Bill says each payment dissemination submits a quarterly detention statement.
• Each online marketplace must submit amounts deposited to the seller’s account.
• The Federal Board of Revenue brings online shopping into the taxi in the financial bill.

Islamabad: Online shopping has been brought into the tax network in Finance Bill 2025-26 by the Federal Board of Revenue. The news reported.

The financial proposal says under 165C that any payment and courier service responsible for deducting tax in accordance with sub -section (2a) of section 153 of the Regulation submits a quarterly retention statement to the Commissioner for Tax Deputies regarding the sale of digitally ordered goods and services for each quarter in a tax year.

This is done in the prescribed form indicating – (a) name, identification number (NTN/CNIC) and the seller’s address; (b) transaction date, unique identifier (invoice number) and the total transaction value; (c) the total amount of tax deducted at the time of payment to the seller; And anyone else can be prescribed.

Each online marketplace in Pakistan submits a monthly statement containing name, address, VAT tax and income tax registration number for all suppliers registered on its platform that delivers digitally ordered goods and services in e-commerce, transaction and total quantum of the seller’s monthly revenue and the amount allocated in the seller’s bank account against such sales transactions.

Alle bestemmelser i afsnit 165 eksklusive underafsnit (1), (1a) og (6) skal mutatis mutandis gælder med hensyn til forfaldsdatoen for udfyldning af tilbageholdelseserklæringer, revision af udsagnene, magten til at kalde til erklæring fra kommissæren, forlængelse af tid til at fremlægge opgørelsen efter forfaldsdato, magten i bestyrelsen, indgivelse af årlig tilbageholdelse af redegørelse og genindførelse af it successfully with annual income.