In the Part-II of First Schedule, there were uniform rates of tax collection u/s 148 (Imports) for filers and non-filers.

Now, through SRO 136(I)/2015 dated 13.02.2015, different rates of tax collection have BEEN given for the filers and non-filers.

Sr.No. Persons Filers Non-filers
(i) Industrial undertaking importing remeltable steel (PCT Heading 72.04) and directly reduced iron for its own use;(ii) Potassic fertilizers in pursuance of Economic Coordination Committee of the Cabinet’s decision No.ECC-155/12/2004 dated the 9th December, 2004;(iii)  Urea;(iv)  Manufacturers covered under Notification No. SRO 1125(I)/2011 dated the 31stDecember, 2011. 1% of the import value 1.5% of the import value
Persons importing pulses 2% of the import value 3% of the import value
Commercial importers covered under Notification No.SRO 1125(I)/2011 dated the 31st December, 2011 3% of the import value 4.5% of the import value
Ship breakers on import of ships 4.5% 6.5%
Industrial undertakings not covered under S. Nos. 1 to 4 5.5% 8%
Companies not covered under S. Nos. 1 to 5 5.5% 8%
Persons not covered under S. Nos. 1 to 6 6% 9%

(ii)        Rates of tax deduction on payments made towards services rendered have also been changed in the following manners:

    Filer Non-Filer
(a) Company 8% of the gross amount payable 12% of the gross amount payable
(b) Others 10% of the gross amount payable 15% of the gross amount payable

Selection of Cases for Audit for Tax Year 2013 by FBR through Computer Ballot

FBR on 25.09.2014 has selected following number of taxpayers for audit through random computer ballot.

Income Tax Corporate                                    1,876 cases

Income Tax Non-Corporate                        62,962 cases

Sales Tax Corporate                                        1,410 cases

Sales Tax Non-Corporate                            11,095 cases

Federal Excise Corporate                              45 cases

Federal Excise Non-Corporate                     24 cases

Lists of taxpayers selected for audit is available on FBR website (www.fbr.gov.pk). Taxpayers are advised to check their NTN in the respective list to find out whether they have been selected for audit or not

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