CONTENTS

1.    Introduction to Sales Tax Laws currently applicable in Pakistan Withholding tax under Sales Tax Act, 1990

2.    Introduction to withholding tax under sales tax laws

a.    Withholding tax under Sindh Sales tax on Services Act, 2011

b.    Withholding tax under Punjab Sales tax on Services Act, 2012

c.    Withholding tax under KPK Finance Act, 2013

d.    Withholding tax under Baluchistan Sales Tax on Services Act, 2015

e.    Withholding tax under ICT Sales Tax on Services Ordinance, 2001

f.     Withholding tax on VAT modes goods/services under Federal Excise Act, 2005

3.    Identification of a service as taxable, non taxable and exempt

4.    Value of taxable service and tax thereon

5.    Who’ll collect tax and where to deposit, especially in the case of inter province transactions?

6.    Responsibilities of a withholding agent

7.    Responsibilities of a service provider

8.    Identified withholding agents and sources available with department(s) to identify withholding agents

9.    Withholding from registered/unregistered persons

10. Exemptions from withholding tax

11. Procedure for deduction and adjustment of withholding tax

12. Procedure for payment of withheld amount by registered/unregistered withholding agents

13. Certificate of deduction

14. Reporting of withholding tax transactions to the sales tax authorities through  submission of withholding statements or sales tax returns by service providers and service recipients

15. Penalties and prosecutions in case of non-compliance

16. Scope of withholding tax audit and challenges for Sales Tax authorities

17. Collection of information for withholding tax audit and legal proceedings

18. Implication of penal provisions like default surcharge, penalties etc

19. Assessment of final tax liability alongwith default surcharge and penalty

20. Legal provisions and different modes of recovery of WHT

21. How to handle different notices relevant to withholding tax

22. Handling day to day issues of sales tax withholding, payments and adjustment etc

23. Superior Courts judgments relevant to withholding taxes and recovery proceedings

24. All above with practical examples and case studies