Payment of tax and duty in Pakistani tax law

Sections across 8 laws whose headings refer to payment of tax and duty. 74 provisions in total, taken from the most recent version of each law.

This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.

Income Tax Ordinance, 2001

23 matching sections in the 2026-06-30 version.

• section 4A: Computation, collection and payment of tax under section 4C
• section 6: Tax on certain payments to non-residents
• section 6A: Tax on payments for digital transactions in e-commerce platforms
• section 7G: Tax on certain payments by life insurance business
• section 28: Profit on debt, financial costs and lease payments
• section 48: Support payments under an agreement to live apart
• section 100BA: Special provisions relating to persons not appearing in active taxpayers’ list
• section 106A: Restriction on deduction of profit on debt payable to associated enterprise
• section 137: Due date for payment of tax
• section 138: Recovery of tax out of property and through arrest of taxpayer
• section 140: Recovery of tax from persons holding money on behalf of a taxpayer
• section 147: Advance tax paid by the taxpayer
• section 151B: Certain payments by life insurance companies and takaful operators
• section 152: Payments to non-residents
• section 153: Payments for goods, services and contracts
• section 160: Payment of tax collected or deducted
• section 161: Failure to pay tax collected or deducted
• section 163: Recovery of amounts payable under this Division
• section 171: Additional payment for delayed refunds
• section 171A: Payment of refund through income tax refund bonds
• section 181: Taxpayer’s registration
• section 181A: Active taxpayers’ list
• section 181B: Taxpayer card

Sales Tax Rules, 2006

9 matching sections in the 2025-06-30 version.

• section 12A: Non-active taxpayer
• section 31: Payment by CSTRO
• section 39C: Extent of payment of refund claim
• section 39I: Extent of payment of refund claim
• section 59: Persons authorized to represent a taxpayer
• section 111: Order for payment of coin or currency notes to the Referring Authority
• section 120: Procedure in default of payment
• section 150ZZGA: Payment of appeal fee
• section 160: Accounting for advance payments against supplies

Sales Tax Special Procedures Rules, 2007

9 matching sections in the 2015-06-30 version.

• section 5: Retailers required to pay tax on standard rate
• section 6: Other retailers shall pay sales tax through electricity bills
• section 9: Payment of sales tax and filing of return
• section 51: Filing of return and payment of tax
• section 58B: Payment of sales tax on account of minimum value addition
• section 58H: Payment of tax
• section 58MA: Option to pay sales tax on ad valorem basis
• section 58T: Mode, manner and rate applicable for payment of extra amount of tax
• section 58Y: Mode, manner and rate applicable for payment of sales tax

Federal Excise Rules, 2005

8 matching sections in the 2023-10-31 version.

• section 9: Payment of duty not to be postponed
• section 41: Special procedure for payment of Federal Excise duty by shipping agents
• section 43A: Special procedure for payment of Federal Excise duty on franchise fee or technical fee or royalty under a franchise agreement
• section 44: Payment of duty
• section 45: Receipt of payment by the Bank
• section 46: Payment of service charges to the Bank
• section 52: Payment of fee in appeals
• section 61: Payment of arrears in installments

Income Tax Rules, 2002

8 matching sections in the 2002-06-30 version.

• section 13H: Payment of tax on capital gain
• section 19B: Certificate of payment of tax in Pakistan
• section 81A: Taxpayer’s registration by the Commissioner
• section 81C: Taxpayer Card
• section 106: Repayment of amounts withdrawn
• section 143: Payment of tax collected or deducted
• section 157: Order for payment of coin or currency notes to the Commissioner
• section 167: Procedure in default of payment

Customs Act, 1969

8 matching sections in the 2025-06-30 version.

• section 21: Power to deliver certain goods with-out payment of duty and to repay duty on certain goods
• section 40: Time of payment of drawback
• section 96: Payment of rent and warehouse dues
• section 121: Transshipment of goods without payment of duty
• section 124: Transshipment of provisions and stores from one conveyance to another of the same owner without payment of duty
• section 181: Option to pay fine in lieu of confiscated goods
• section 186: Detention of goods pending payment of fine or penalty
• section 214: Remission of duty and payment of compensation to the owner in certain cases

Sales Tax Act, 1990

7 matching sections in the 2026-06-30 version.

• section 6: Time and manner of payment
• section 21A: Active taxpayers list
• section 58: Liability for payment of tax in case of private companies or business enterprises
• section 60: Powers to deliver certain goods without payment of tax
• section 61: Repayment of tax in certain cases
• section 61A: Repayment of tax to persons registered in Azad Jammu and Kashmir
• section 67A: Payment of refund through sales tax refund bonds

Federal Excise Act 2005

2 matching sections in the 2026-06-30 version.

• section 4: Filing of return and payment of duty etc
• section 32: Option to pay fine in lieu of confiscation of conveyance

Questions

Which Pakistani tax laws deal with payment of tax and duty?

8 of the laws published here contain provisions whose headings mention payment of tax and duty, across 74 sections in total. The largest number sit in the Income Tax Ordinance, 2001 with 23.

Where is payment of tax and duty defined or governed?

There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.