Advance Income Tax Rates Increased | 236H & 236G | Non-Filer Big Increased | Solution | FBR |

Anyone interested to learn Pakistan taxation including E-Filing of both sale tax and income tax please WhatsApp or call at 03007574731.
Click on below WhatsApp link for further details of Practical Taxation Course
wa.me/message/5BNUTBJFAPHUN1
Income tax Includes
1. Section-149 Income from Salary
2. Section-155 Income from Property
3. Section-153 Payment of goods, service and contract
4. Section-147 Advance income tax
5. Section-148 Import
6. Section-231AA and 236P Advance tax on certain banking transection
7. Section-231B Advance tax at the time of registration of private motor vehicle
8. Section-235A Tax collection from domestic electric bills
9. Section-236 Tax collection from telephone users
10. Section-236B Advance tax on purchase of domestic air ticket
11. Section-236F Advance tax on cable operator and other electronic media
12. Section-236G Advance tax on sale to distributor, dealer and wholesalers
13. Section-236H Advance tax on sale to retailers
14. Section-236I Advance tax by educational institutions
15. Section-236U Advance tax on insurance premium
16. Section-236X Advance tax on Tobacco
17. Section-236Y Advance tax on remittance abroad through credit, debit or prepaid cards
18. Fine and penalties
19. Section-177 Audit
20. Treatment of provision for bad and doubtful debts
Sale Tax Includes
1. What is sale tax or indirect tax and concept of VAT
2. Difference between Input and Output tax
3. Further tax and extra tax
4. Calculation of Sale tax
5. Advance sale tax
6. Withholding Sale tax
7. Debit and credit notes
8. Admissible credit
9. Annexure A, B, C, F,H, J and I with practical example
10. Supply and purchase register
11. Stock or consumption sheet
12. Concept of Punjab Revenue Authority (PRA) and Sindh Revenue Authority (SRB)
E-Filing
1. Monthly sale tax return
2. Withholding Statement
3. Reconciliation of sale tax return
4. Reconciliation of wealth
5. Annual income tax return of Salary Individual
6. Annual income tax return of Company
7. Annual income tax return of Business Individual / Retailer or Trader
8. Annual income tax return of AOP
All above section will be cover with practical example and online filing.
Regards,
Faheem Mehboob
ACCA Member
03007574731

[@packagingsolution]

For instance if any manufacturer goods sale to distributor and so they will charged 0.5℅ . If any distributor goods sale to second distributor so he will again charged 0.5℅.

[@faheempracticallearning]

@@packagingsolution yes

[@009qamars]

Great Faheem Bhai. Now i think CPR / Tax challans can be checked through own Portal.

[@faheempracticallearning]

Yes, but for evidence we need purchase certificate

[@ahsanlive]

Great 👍

[@faheempracticallearning]

@@ahsanlive 👍

[@salmanmaher5237]

Gread information

[@faheempracticallearning]

@@salmanmaher5237 👍

[@muhammadejaz2143]

Sir; in which condition, the distributors, dealers, wholesalers, retailers can be withholding agent? Mostly these persons' tax u/s 236G/H are being deducted by manufacturer/importer

[@sohailahmad5546]

Nice information

[@faheempracticallearning]

👍

[@lifewithsyedali]

Petrol pump owners come under final tax regime, this tax is not lawful to implement on petrol pump owners? Why pump owners are noticed on 236H

[@faheempracticallearning]

Yes, agreed, better to adjust this against other income if have any or after certain time, file refund application

[@ameerm4899]

Petrol pumps come under 156a, not 236H. They get final tax charge of 12% of gross margin.

[@faheempracticallearning]

@@ameerm4899 but in budget, it is added, to charge 236H

[@ameerm4899]

@@faheempracticallearning wouldn't that make tax liability increase to more than the profit margin by at least 10 times??? Like a 100 million PKR monthly sales turnover with 0.5% advance tax on sales will mean 5 lacs monthly tax. How will people pay with this much tax due to high turnover?

[@ameerm4899]

@@faheempracticallearning by the way 236H was already there in previous budget but if 156A deals with Petrol pumps, the 156A was treated as final tax

[@salmanmaher5237]

Ak to tex ham distributors ko dy rhy hean har invoice py filer ho k to kya sal k bad b hamy koi tex pay krna pry ga

[@ahmednaveed3377]

Boss aik question hay Agar koi manufacturer apni sales tax return maim tamam sales individual person k name par karta hay with NIC number 1111111111111 or further tax charged out Kar dayta ha to Kia wo bhi liable hay 236G k tax ka Plz guide

[@ijlalhaider2121]

Dear Faheem sb thanks for sharing & updates. One question remains. What about further tax 4%?? Is that should also apply/ charged along with 236H while suppling to retailers

[@faheempracticallearning]

Yes, 236H/G link with filer and non-filer, however for further tax, we need to check whether registered in sales tax or not

[@syedmuhammadnajib7090]

Sir Iss withholding tax ko distributor kis tareqay say jma karega

[@3wtek]

May I know how we can show RDA Savings accounts both in PKR & USD

[@SAS.PISCES]

Please explain for Fertilizer distributors as they have excluded fertilizer from 236G

[@faheempracticallearning]

Need to pay

[@ZeeshanAhmad-ri2rr]

Sir, When a manufacturer company supplies goods to a distributor or wholesaler who has an NTN but is not in the Active Taxpayers List (ATL), the applicable tax rate is 2%. U/s 236 G or 0.1 %? Please explain.

[@faheempracticallearning]

@@ZeeshanAhmad-ri2rr 2%

[@MuhammadMutahir-r3l]

What if an importer sale to supplier

[@faheempracticallearning]

@@MuhammadMutahir-r3l which supplier?

[@wajidrashid7887]

It's going on portal.

[@faheempracticallearning]

Yes

[@osamaaziz3512]

When a distributor charged AIT to a retailer, how distributor will show that data in his return and how a retailer will show the same ?

[@faheempracticallearning]

this is adjustable tax in annual income tax return

[@TAHIRBROTHERS-hn8fo]

Sir, agar koi retailer Filler end consumer ko sale kare ga to 0.5% percent add kar k invoice dy ga ya nahi ?

[@faheempracticallearning]

@@TAHIRBROTHERS-hn8fo no, this tax is not applied on end consumer

[@waqasijaz1826]

Kindly guide Does this section 236G apply to tribal areas or not which are already exempt from tax till 2025 u/s 145A

[@faheempracticallearning]

need to charge

[@malikmuhammadanwar7653]

i am a distributor of sugar and if supply sugar to manufacturing unit like confectionery, can i deduct tax under section 236H from manufacturing unit being a distributor. thank u

[@faheempracticallearning]

Yes, if supply sugar to manufacture, thn as per rules now you need to charged PKR 15 FED

[@junaidiqbal6136]

w.r.t. Adv. W.H.Tax u/s 236G & 236H, Is it not applicable on Manufacturer (Industry) ? but the Manufacturer Issue/Generate the GST Invoice to the Retailer, Distributor & Wholesaler with the deduction of said advance tax. Sir, Am I correct ? Please,

[@adeelabatool9996]

slam sir is there ANY threshhold fpr collection of this tax or any distributor can collect the advance tax ?

[@faheempracticallearning]

no, even PKR 10 invoice we need to charge

[@alirazaaliraza-pz1yw]

if a suppler get exemption certificate , and distributer wholesaler and retailers dos not deduct withholding tax under section 153 , then ?????

[@faheempracticallearning]

this tax is not related with exemption certificate, this need to charge in each case

[@user-nx9zk7mc9s]

Sir retailer koi advance tax apni taraf sy jama karna paraga per month or quarterly base per k nhi?? or Just annual return mai sab kuch adjust karaga?? wo jo kuch news chal rahi ti k 1,200/- per month jama karaga retailer. Kindly clear the point

[@faheempracticallearning]

If taxable income less thn 1M, thn annual we will deposit

[@rashidalirafi9368]

I'm in a Pharmaceutical Manufacturer company & our some part of sales to nonfiler individuals who don't give CNIC, how to charge those & 236 G or 236 H???

[@faheempracticallearning]

tax rate will charged as per law

[@Ali_5253]

Every importer & manufacture supply to dealer / whol / distributor....but sir u r mentioning only manufacture

[@faheempracticallearning]

@@Ali_5253 yes both, need to charge

[@ameerm4899]

Is this tax applicable to Petrol Pumps if they are already paying Final tax on commission of sales as per 156A? This was previously exempted as Petrol pumps were being charged 12% on gross margin as per 156A instead of 236H

[@faheempracticallearning]

Yes, now applicable, although this is not fair for petrol pumps owner, as they already fall under final tax regime

[@ameerm4899]

@@faheempracticallearning I hope dealer association says something about it. Currently they said, finance bill is same and the fuel stations can't be charged advance tax.

[@ameerm4899]

@@faheempracticallearning just in the news Petrol Dealers association has called strike from 5th July against this advance tax. I although I update it here:). It would be amazing if they had imposed these taxes mostly on non filers albeit at a lesser rate still.

[@usmanmanzoor935]

sir is it applicable on 3rd Schedule items as well. (Lubricants) ?

[@faheempracticallearning]

Yes, advance tax applicable, but further tax not applied

[@nomanahmed933]

Salam. Faheem bhai kya iska sales tax sy koi ttalluq hai? Agar koi wholeseller filer bnta hai to kya usy lazmi sales tax return bhi file krna parega.?

[@faheempracticallearning]

No, this is only link with filer and non-filer

[@nomanahmed933]

@@faheempracticallearning thankyou for such a quick response.

[@faheempracticallearning]

@@nomanahmed933 👍

[@ARG1151]

Sir we r wholesaler / distrbutor / retailer can we charge our costumers / Enduser 235 /H or G

[@faheempracticallearning]

It is not applicable on end customer

[@ARG1151]

@@faheempracticallearning Sir sale tax exempted itemd hai parmacutical ki sale return file krny pr phir kon sa SRO jo expemted ho mention kroo otherwise return file nhi hoti

[@muhammadbasitshah8644]

What you means by compliance one time in a year

[@faheempracticallearning]

because for income tax if someone become filer, thn every year on 1st of March his /her status will be changed, before that no need to check

[@usmanmanzoor935]

Sir buyer filer hai but ATL main status Inactive hai tu usko kaise treat karegae?

[@faheempracticallearning]

if status if inactive thn non-filer

[@mirzaali9374]

Aoa and ager AIK person jiski property 20 years old Hai ager abi registered hota Hai toh kiya os par 15 percent is par capital gain tax lagy ga?

[@faheempracticallearning]

15% rule applicable, buying after 1st July 2024

[@junaidiqbal6136]

w.r.t. Adv. W.H.Tax u/s 236G & 236H, Is it not applicable on Manufacturer (Industry) ? but the Manufacturer Issue/Generate the GST Invoice to the Retailer, Distributor & Wholesaler with the deduction of said advance tax. Sir, Am I correct ? Would you Please,

[@faheempracticallearning]

@@junaidiqbal6136 yes not applicable on sale to manufacturers, applicable on sale to distributor, retailers , dealer and wholesalers

[@malikshukat7287]

Non filer ki deduction return file k Waqar adjustable ho ge? Ya nahy

[@faheempracticallearning]

@@malikshukat7287 yes adjustable, if subsequently he will Register and file tax return.

[@shainabatool3602]

سر چھوٹے دکاندار(فائلر) جن کی آمدن 50 ہزار سے کم بو ان کا 236 H والا ٹیکس سال بعد واپس کیا جائے گا کہ نہی؟؟؟ پلیز جواب ضرور دیجئے گا

[@AjmalKhan-ns7hq]

Sale tax withholding 80% kay baray may koi video bana dy plz

[@faheempracticallearning]

Yes, sure

[@abdulsamad-zj2zj]

Sir Sale to Un Reg Retailers,agr cnic nhi hy to 236H tax kasy jama hoga? 9999997-8 ye sb k lia use kr skty hn?

[@faheempracticallearning]

@abdulsamad-zj2zj yes, ok better to arrange CNIC

[@abdulsamad-zj2zj]

@@faheempracticallearning sir mostly retailers dety nhi hn cnic, agr 236H 100,000 exceed kary to phr tier 1 sales tax reg ka notice aa jata so i think, not to provide cnic and tax deducted and sumitted on non filer rate . Whats your opinion??

[@3zentertainments]

236H tax is deducted at the time of sale, and in Taxation GST is a liability, so it should be deducted on Exclusive amount. but in practice everyone is charging it on inclusive value. let suppose we made sale to a retailer for 117, here this amount include 17 GST amount, and 10 is discount given, so Bill amount 117 less Discount 10 Amount payable 107 less GST 17 net amount 90 2.5% what *90 x 2.5%) 2.25 total payable amount (107 + 2.25) =109.25 kindly explain

[@anisqureshi881]

Income tax is always collected or withheld on gross amount. Net Sales + Sales Tax = Gross Sales... income tax withholding is always calculated on gross sales..

[@faheempracticallearning]

Yes 236H or G applied on gross amount.

[@hassanghulam9806]

Sir, as an importer we are importing medical devices and related accessories and selling the products to the hospitals and individual doctors do I need to charge 236H to the customers? one more question we have certain eye drops those registered as medical device products and we are selling those eye drops to the pharmacies do I need to charge 236h to those pharmacies?

[@haleemrasheed2385]

Hospitals and doctors ko sale end consumers ko hay so no 236 H and G tax

[@YasirKhan-ez6qo]

Will supplier of raw material will charge this advance tax to manufacturer?

[@faheempracticallearning]

@@YasirKhan-ez6qo it is advance tax

[@YasirKhan-ez6qo]

@@faheempracticallearning Since Manufacturer are charging this advance tax to distributor, wholesalers, dealers and retailers. Will the suppliers who supplies raw materials charge advance tax to manufacturer? Or it is only applicable from the upstream chain from manufacturer. Do guide.

[@abumuaviyah]

Manufacturer importer par charge nahi hoga na end consumer par

[@salmanmaher5237]

Aoa sir agr 10M sal ki purchase ho jati h to us py gst kitna pry ga

[@faheempracticallearning]

18%, on all purchase if your buying taxable items

[@tasawurchatha612]

Faheem sb. tax deduction aap k profile me a raha hota hy, wahan CPR no bhi mojood hota hy, kia hm wo detail print kr k claim kr skty hn

[@ItsMeMoon786]

Cpr number toh nahi aata tha pehle. Sirf total amount or tax ki amount hoti thi.

[@tasawurchatha612]

@@ItsMeMoon786 aap MIS me jaen, phir payments me ja k dekhen gy to aap ko sari detail mil jaegi, kis withheld kia, r kab jama krwaya, tax year and CPR no bhi mil jaengy aap ko

[@faheempracticallearning]

Yes we can check in MIS report, but for future documentation, better to take one pager document

[@tasawurchatha612]

@@faheempracticallearning وہاں پہ آپ کو CPR نمبر مل جاتا ہے پرنٹ کر سکتے ہیں

[@malikmuhammadanwar7653]

all purchases are reflected in the MIS

[@faheempracticallearning]

mostly have mistakes, we need certificate to double check, and this is the document used as a evidence during tax audit

[@malikmuhammadanwar7653]

i am a distributor of Pharmaceuticals and how do I will deduct Tax from the Medical Stores and how I know that he is filer or non filer

[@faheempracticallearning]

if your selling on retail store to end customer, thn this rule not applicable on end customer

[@safdercma2957]

Check online at FBR website through his CNIC then confirm he is filer or non-filer

[@faheempracticallearning]

@@safdercma2957 but his question is sale to end consumer, so rule not applicable

[@haroonrafi202]

Is it applicable to manufacturer only ? What about commercial importer ? Is it applicable to commercial importer also ?

[@faheempracticallearning]

Yes on both

[@haroonrafi202]

what about end user ? As an importer we have to charge both or any one of them ? Kindly explain .

[@faheempracticallearning]

@@haroonrafi202 on sales to end user tax not applicable

[@haroonrafi202]

⁠Thank you for quick reply . Kindly explain both 4 % further sales tax & 0.5 % Advance tax NOT applicable to end user ?

[@faheempracticallearning]

@@haroonrafi202 yes

[@MuhammadFarhan-fw3nf]

If a distributor supplies goods to an unregistered retailer and retailer is not willing to provide his cnic number to the distributor, then how will this tax be charged on retailer?

[@faheempracticallearning]

@MuhammadFarhan-fw3nf use general NTN but,

[@MuhammadFarhan-fw3nf]

@@faheempracticallearning sir please explain it.

[@faheempracticallearning]

@@MuhammadFarhan-fw3nf already explained in lecture

[@Nobel-p6n]

What is general ntn?

[@faheempracticallearning]

@@Nobel-p6n National tax number

[@user-cc3yp1kg6b]

Ya btain 236 g for only distribtor ha...r 236 h retailor ha.....agr company direct retailor ko sale invoice kry to 236 h lagy ga????? Pls confirm

[@faheempracticallearning]

Yes company will charge 236H

[@user-cc3yp1kg6b]

@@faheempracticallearning agr company distributor ko invoice krti ha to 236 g charge kry ga na????

[@faheempracticallearning]

@@user-cc3yp1kg6b yes

[@haiderraza511]

Last date return submit kya he

[@faheempracticallearning]

sales tax or income tax return?

[@nijoftdc]

Very informative. Respect I have sent you what's app requesting for course please reply Thank you.

[@faheempracticallearning]

Yes sure

[@ijlalhaider2121]

For unregistered retailers

[@faheempracticallearning]

For non filer

[@ijlalhaider2121]

@@faheempracticallearning yes for non fillers is further tax @ 4% is to charged in addition to 2.5% (236H)?

[@asmatullahasmatullah4945]

فہیم صاحب میں ٹراہیبل علاقہ بلوچستان ژوب سے ہو ۔ہمارا لیے کیا چیز کا سہولت ہے۔

[@user-tw7po2xd4d]

بھائ موج کریں کوئی پابندی نہیں یہ ڈنڈا صرف پنجاب سندھ اربن کیلئے ہے

[@kamrankhanshairani5203]

جب فائلر کے ریٹ وہی ہیں تو اتنی لمبی ویڈیو کا مقصد بھائی ؟

[@faheempracticallearning]

We need to know all background

[@faheempracticallearning]

Specially for non filer

[@kamrankhanshairani5203]

Ok ​@@faheempracticallearning

[@cricmaxif7568]

فہیم بھائی اگر کوئی فارنر ہے وہ پیسے بھیجتا ہے باہر سے تم کو کسی دوست کے اکاؤنٹ میں پیسے بھیجتا ہے اب وہ اب فارنر فائلر بننا چاہتا ہے وہ فارن فارن فارن ریمیڈیز میں اجائیں گے یا پھر جو اسی کے اکاؤنٹ میں ائیں گے وہی فارنر رےڈ ہوگا