All employers must pay the income tax on withheld amounts to the FBR within seven days of deduction. Late payments will result in penalties and surcharges that are calculated according to the number of days of delay.
The following table provides the timelines for the statutory declarations.
Type | Recovering Authority | Payment by: | Report by: |
Statement of Withholding Taxes | FBR | Within seven days of deductions | Quarterly: First |
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