FBR notifies withholding tax rates for goods transports vehicles


KARACHI: Federal Board of Revenue (FBR) has notified different withholding tax rates for goods transport vehicles to be paid by filers and non-filers of income tax return.
According to Withholding Tax Card 2017/2018, under Section 234 of Income Tax Ordinance, a person collection motor vehicle tax shall collect withholding tax from owner of motor vehicle at the time of collecting motor vehicle tax either in installment or lump sum.
The tax is adjustable.
According to it
i. In the case of goods transport vehicles: filer shall pay Rs2.5 per kg of the laden weight and non-filers shall pay Rs4 per kg of the laden weight.
1A. Transport vehicle with laden weight of 8,120 kg or more after a period ten years from the date of first registration the withholding tax rate shall be Rs1,200 per annum.
2. In case of passenger transport vehicle plying for hire, seating capacity, the withholding tax rate shall be:
Rs per seat per annum

  Filer Non-filer
4 or more persons but less than 10 persons Rs50 Rs100
10 more persons but less than 20 persons Rs100 Rs200
20 persons or more Rs300 Rs500

3. Other private motor vehicles, including car, jeep, van, sport utility vehicle, pickup, truks for private use, caravan, automobile, limousine, wagon or any other automobile used for private purpose:

  Filer Non-filer
Up to 1,000CC Rs800 Rs1,200
1,001CC to 1,199CC Rs1,500 Rs4,000
1,200CC to 1,299CC Rs1,750 Rs5,000
1,300CC to 1,499CC Rs2,500 Rs7,500
1,500CC to 1,599CC Rs3,750 Rs12,000
1,600CC to 1,999CC Rs4,500 Rs15,000
2,000CC & above Rs10,000 Rs30,000