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

[@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

[@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

[@ahsanlive]

Great 👍

[@faheempracticallearning]

@@ahsanlive 👍

[@SAS.PISCES]

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

[@faheempracticallearning]

Need to pay

[@alxoo.]

good brother

[@faheempracticallearning]

👍 👍

[@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

[@usmanmanzoor935]

Sir Please guide in case Distributor sales to another distributor what section would be applied ? 236G or 236H?

[@salmanmaher5237]

Gread information

[@faheempracticallearning]

@@salmanmaher5237 👍

[@tayyab362]

Great describes by Sir

[@faheempracticallearning]

👍

[@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]

👍

[@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

[@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%

[@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

[@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

[@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

[@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

[@SalmaSherAli]

kya 236H ka tax NGO (charitable Organization) pe lga skty hain? jo patient ko free services provide karta hai.

[@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

[@aijazali1690]

Sir main ditributor hun,retaiolors se 236H tax le raha hun to govt ko kab and kaise jama karvani hain ??

[@faheempracticallearning]

Wait for next lecture

[@aijazali1690]

@@faheempracticallearning stil waiting dear sir

[@faheempracticallearning]

@@aijazali1690 after September

[@aijazali1690]

@@faheempracticallearning sir 1 july se maine retailor se li hii tax jama nh karvai panelity lagegi kya ?? September ke baad to aur duration badh jayegi sie plz

[@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

[@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

[@farhansarfraz2997]

Assalam Alaiakum Brother i want ask one thing If the company is regsiter in active payer list having (ntn only) so should we charges him according to the 236 H 0.50% or 2.5% They are not register in sales tax

[@faheempracticallearning]

@@farhansarfraz2997 W.salam watch lecture, of 236H and G

[@MuhammadTufail-m9x]

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

[@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

[@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.

[@syedmuhammadnajib7090]

Sir Iss withholding tax ko distributor kis tareqay say jma karega

[@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

[@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??

[@usmanmanzoor935]

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

[@faheempracticallearning]

if status if inactive thn non-filer

[@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 👍

[@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

[@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

[@MIRZAbaig-xb7cg]

is the 236h apply on commission agent

[@faheempracticallearning]

no

[@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

[@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

[@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

[@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

[@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

[@MuhammadMutahir-r3l]

What if an importer sale to supplier

[@faheempracticallearning]

@@MuhammadMutahir-r3l which supplier?

[@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

[@EijazShah-f6o]

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

[@EijazShah-f6o]

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

[@faheempracticallearning]

@@EijazShah-f6o yes

[@usmanmanzoor935]

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

[@faheempracticallearning]

Yes, advance tax applicable, but further tax not applied

[@3wtek]

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

[@shakeelsiddiqui9379]

SIR PLEASE ADVISE FOR COMMERCIAL IMPORTER ??

[@faheempracticallearning]

@@shakeelsiddiqui9379 yes at the time of sale to dealer distributors and wholesalers including retailers, commercial importer will charge tax

[@MrMhamzamaqsood]

Aslamualaikum I want to start a perfume retail business with a budget of around 400,000 rupees. This will be a sole proprietorship business. Should I register my business or not? What will be the consequences /drawbacks of not registering the business?

[@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

[@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

[@AjmalKhan-ns7hq]

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

[@faheempracticallearning]

Yes, sure

[@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

[@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.

[@altafferoz675]

Sir Filer means Income tax filer or Sales Tax filer?

[@faheempracticallearning]

income tax

[@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

[@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,

[@haiderraza511]

Last date return submit kya he

[@faheempracticallearning]

sales tax or income tax return?

[@wajidrashid7887]

It's going on portal.

[@faheempracticallearning]

Yes

[@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)?

[@nijoftdc]

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

[@faheempracticallearning]

Yes sure

[@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

[@asmatullahasmatullah4945]

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

[@javediqbal-r6y8l]

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

[@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

[@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