Lahore 22°C
Advance tax on sales to retailers
Related tools:Retail WHT rates
(1) Every manufacturer, distributor, dealer, wholesaler or commercial importer at the time of sale to retailers , and every distributor or dealer to another wholesaler in respect of the said sectors , shall collect advance tax at the rate specified in Division XV of Part IV of the First Schedule, from the aforesaid person to whom such sales have been made.
(2) Credit for the tax collected under sub-section (1) shall be allowed in computing the tax due by the retailer on the taxable income for the tax year in which the tax was collected.
(2) Credit for the tax collected under sub-section (1) shall be allowed in computing the tax due by the retailer on the taxable income for the tax year in which the tax was collected.
Amendment history (11)
- Added by the Finance Act, 2013.
- Inserted by the Finance Act, 2015.
- Inserted by the Finance Act, 2018
- Section 236HA omitted by the Finance Act, 2021. The omitted section
- Section 236I omitted by the Finance Act, 2022. The omitted section
- The section 236J omitted through Finance Act, 2020 dated 30 June, 2020 the omitted section read
- Sections 236K, 236L, 236M and 236N inserted by the Finance Act, 2014.
- Inserted by the Finance Act, 2017.
- Added by the Finance Act, 2017
- Inserted by the Finance Act, 2021.
- Full stop substituted and proviso added by the Finance Act, 2021. Earlier this substitution and
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 487
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.