Withholding Tax Card 2016/2017: fixed advance tax on air tickets

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KARACHI: The Federal Board of Revenue (FBR) has updated advance tax, which will be fixed amount, on purchase of advance tax to be collected by airlines during 2016/2017.
Advance tax on purchase of international air ticket Under Section 236L of Income Tax Ordinance, 2001.
Sub-Section (1): Every airline, issuing ticket for journey originating from Pakistan, shall collect advance tax at the rates specified in Division XX of Part IV of the First Schedule, on the gross amount of international air tickets issued to passengers booking one-way or return, from Pakistan.
Sub-Section (2): The airline issuing air ticket shall collect or charge advance tax under sub-section (1) in the manner air ticket charges are collected or charged, either manually or electronically.
Sub-Section (3): The mode, manner and time of collection under sub-section (1) and time of collection shall be as may be prescribed.
Sub-Section (4): The advance tax collected under sub-section (1) shall be adjustable.
Division XX of Part IV of the First Schedule

S. No. Type of Ticket Rate
(1) (2) (3)
1. First/Executive Class Rs. 16,000 per person
2. Others excluding Economy Rs. 12,000 per person
3. Economy 0
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