The Directorate General of Withholding Taxes
About the Directorate General of Withholding Taxes
The Directorate General of Withholding Taxes was created in 2008 and has the following responsibilities:
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To collate and analyze withholding tax data for various purposes including:
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Correct application of tax rates prescribed under the withholding provisions of the Income Tax Ordinance, 2001 and the Sales Tax Act, 1990
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Screening of such withholding tax cases where any conditions of law relevant to withholding taxes has not been met
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Examination of withholding taxes collection trend
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Identification of potential taxpayers from the withholding tax data for broadening of tax base
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To review and recommend appropriate processes and systems both for deduction of withholding taxes and for filing of withholding statements by the withholding agents
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To suggest improvements in the electronic database of withholding taxes and withholding tax agents
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To review and recommend processes and systems for appropriation of withholding taxes to the respective field offices of the taxpayers whose tax has been deducted
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To suggest improvements or amendments in withholding tax laws
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To supervise FBR's field offices for ensuring correct deduction and timely deposit of withholding taxes
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To advise the field offices in matters of recovery of withholding taxes not deducted or short-deducted and/or not deposited into the account of the Federal Government
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To advise the field offices in matters relating to timely filing by withholding tax agents of any statements prescribed under the law
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To monitor issuance of certificates by the Commissioners Inland Revenue for allowing exemption from deduction of withholding tax to any applicant taxpayer under any relevant provision of law
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To identify unregistered withholding agents liable for withholding tax deduction under any provision of law
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To facilitate withholding agents and other stakeholders in meeting their obligations
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To respond to any clarifications sought by taxpayers, withholding agents, or any sub-offices of FBR on withholding tax issues
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To perform any other work incidental to achieving the objectives of the Directorate and discharge of the above functions
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To perform such other functions as may be assigned by higher authorities
