Withholding Obligation for Online Marketplace, Payment Intermediary and Courier through Digitally Ordered Goods
SRO 1429(I)/2025 is a Sales Tax SRO dated 4 August 2025, listed by FBR as "Withholding Obligation for Online Marketplace, Payment Intermediary and Courier through Digitally Ordered Goods".
FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
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Government of Pakistan
Revenue Division
Federal Board of Revenue
Islamabad, the 4th August, 2025.
NOTIFICATION
(SALES TAX)
S.R.O. 1429 (I)/2025. - In exercise of the powers conferred by section 50 read with sub-section (1) of section 26 of the Sales Tax Act, 1990, the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Sales Tax Rules, 2006, namely:-
In the aforesaid Rules,-
(i) after rule 150ZZL, the following new chapter shall be inserted, namely:-
"CHAPTER XIV-E
WITHHOLDING OBLIGATION FOR ONLINE MARKETPLACE, PAYMENT INTERMEDIARY AND COURIER THROUGH DIGITALLY ORDERED GOODS
150ZZM. Application. - (1) This chapter shall apply to taxable goods which are digitally ordered through online marketplace, website or similar applications.
(2) This chapter shall also apply to payment intermediary and courier, if payment is made online or Cash on Delivery (CoD) as the case may be, against digitally ordered supplies.
150ZZN. Responsibility of Online marketplace, Payment intermediary and Courier. -- (1) The payment intermediary or courier, as the case may be, intending to settle payment of digitally ordered taxable goods, shall deduct an amount of sales tax as specified in the Eleventh Schedule to the Act and make payment of the balance amount to the supplier or vendor.
(2) In case the withholding agent is a payment intermediary, it shall deposit the withheld amount of sales tax and file monthly statement summarizing all the particulars of the supplier or vendor and supplies made in the month against digitally ordered goods, as set out in STR-35 electronically for each month by the 10th of the following month and deposit the amount deducted at source.
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(3) In case the withholding agent is a courier, it shall deposit the withheld amount of sales tax and file monthly statement summarizing all the particulars of the supplier or vendor and supplies made in the month against digitally ordered goods, as set out in STR-36 electronically for each month by the 10th of the following month and deposit the amount deducted at source.
(4) In case of supplies made against the digitally ordered taxable supplies through online marketplace, the marketplace in Pakistan shall file monthly statement indicating the supplier-wise orders processed and taxable goods delivered in the month against digitally ordered goods, as set out in STR-34 electronically for each month by the 10th of the following month:
(5) In case Online Market Place (OMP) is also providing Courier services it shall also file a statement required to be filed by couriers as specified in sub-rule (3).
(6) Payment intermediary and courier shall issue a certificate showing deduction of sales tax to the supplier or vendor by the withholding agent duly specifying the name and registration number of the supplier, description of digitally ordered goods and the amount of sales tax deducted and paid."; and
(ii) after form STR-33, the following new forms shall be added, namely:-
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STR-34
[see rule 150ZZN (4)]
MONTHLY STATEMENT BY ONLINE MARKETPLACE AGAINST DIGITALLY ORDERED GOODS
Particulars of Online Marketplace
NTN/ STRN ____________________ Name ____________________
Telephone: ____________________ E-Mail ____________________
Details of supplier-wise transaction during the Month
| Sr. | Date dd/mm/yyyy | Particulars of supplier from whom Sales tax Withheld: CNIC/ NTN/ STRN | Particulars of supplier from whom Sales tax Withheld: Name | Particulars of supplier from whom Sales tax Withheld: Address | Particulars of Payment Made: Aggregate Monthly Amount of Sales by Supplier | Particulars of Payment Made: Aggregate Monthly Amount Deposited in Seller's Bank Account | Particulars of Payment Made: Amount of tax Deducted during the month: By courier | Particulars of Payment Made: Amount of tax Deducted during the month: By Payment intermediary |
|---|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
| TOTAL |
Verification
I holder of NTN __________, in my capacity as __________ do hereby solemnly declare that to the best of my knowledge and belief the information given in this Monthly Statement is correct, complete and in accordance with the provisions of the Sales Tax Act, 1990 and Sales Tax Rules, 2006 and notifications issued thereunder.
Date __________ (dd/mm/yyyy) Stamp Signature
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STR-35
[see rule 150ZZN (2)]
MONTHLY STATEMENT BY PAYMENT INTERMEDIARY AGAINST DIGITALLY ORDERED GOODS
Particulars of Withholding Agent
NTN/ STRN ____________________ Name ____________________
Telephone: ____________________ E-Mail ____________________
Details of supplier-wise amount withheld during the Month
| Sr. | Date of Payment dd/mm/ yyyy | Particulars of supplier from whom Sales tax Withheld: CNIC/ NTN/ STRN | Particulars of supplier from whom Sales tax Withheld: Name | Particulars of supplier from whom Sales tax Withheld: Address | Particulars of Payment Made: Invoice Number | Particulars of Payment Made: Invoice Value | Particulars of Payment Made: Payment received through Payment Intermediary | Particulars of Tax Paid: Amount of Tax Deducted | Particulars of Tax Paid: Amount of Tax Deposited | Particulars of Tax Paid: CPR Number |
|---|---|---|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) |
| TOTAL |
Verification
I holder of NTN __________, in my capacity as __________ do hereby solemnly declare that to the best of my knowledge and belief the information given in this Monthly Statement is correct, complete and in accordance with the provisions of the Sales Tax Act, 1990 and Sales Tax Rules, 2006 and notifications issued thereunder.
Date __________ (dd/mm/yyyy) Stamp Signature
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STR-36
[see rule 150ZZN (3)]
MONTHLY STATEMENT BY COURIER AGAINST DIGITALLY ORDERED GOODS
Particulars of Withholding Agent
NTN/ STRN ____________________ Name ____________________
Telephone: ____________________ E-Mail ____________________
Details of supplier-wise amount withheld during the Month
| Sr. | Date of Payment dd/mm/ yyyy | Particulars of supplier from whom Sales tax Withheld: CNIC/ NTN/ STRN | Particulars of supplier from whom Sales tax Withheld: Name | Particulars of supplier from whom Sales tax Withheld: Address | Particulars of Payment Made: Invoice Number | Particulars of Payment Made: Invoice Value | Particulars of Payment Made: Payment received through Cash on Delivery (COD) | Particulars of Tax Paid: Amount of Tax Deducted | Particulars of Tax Paid: Amount of Tax Deposited | Particulars of Tax Paid: CPR Number |
|---|---|---|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) |
| TOTAL |
Verification
I holder of NTN __________, in my capacity as __________ do hereby solemnly declare that to the best of my knowledge and belief the information given in this Monthly Statement is correct, complete and in accordance with the provisions of the Sales Tax Act, 1990 and Sales Tax Rules, 2006 and notifications issued thereunder.
Date __________ (dd/mm/yyyy) Stamp Signature."
[C. No. 3(9) ST&FE-Policy/2025]
(Izhar Zuberi)
Second Secretary (ST&FE Policy)
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