Pakistan's Federal Board of Revenue has published Notification (Sales Tax) S.R.O. 1429(I)/2025 of 4 August 2025, which provides for the introduction of a new Chapter XIV-E in the Sales Tax Rules to implement the new withholding tax on payments for digitally ordered goods delivered from within Pakistan using local (domestic) online marketplaces (platforms), websites, or similar applications. Introduced as part of the Finance Act 2025, tax is withheld at the following flat rates:
- 1% of the gr…