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Commentary

1.3.2 Remitting the amounts withheld

Pakistan

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.

TypeRecovering AuthorityPayment by:Report by:
Statement of Withholding TaxesFBRWithin seven days of deductionsQuarterly:
First

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