Latest FBR Releases
Attention of the Federal Board of Revenue has been drawn towards the issue of withholding tax on 2% additional Sales Tax charged to commercial importers at import stage. The situation has been clarified by Sales Tax Wing vide its General Order No. 3 of 2007, that 2% additional tax charged to commercial importer at import stage, is in lieu of value addition at local supply stage, hence it should not be included in the value for determining of withholding tax under section 148.
