WHT Compliance Workflow — P@SHA Policy Portal

1

Determine which payments are subject to withholding tax under ITO 2001

2

Confirm PSEB registration status to determine applicable WHT rate (0.25% PSEB or 1% non-PSEB)

3

Deduct withholding tax at source from all applicable payments per ITO Sections 149, 153, 154A

4

Deposit deducted WHT to FBR by the 15th of the following month

5

Submit monthly withholding tax statement via FBR IRIS portal

6

Submit quarterly withholding tax return to FBR as required

7

Reconcile all WHT deductions with annual tax return and claim credits