NTN, STRN Registration and e-Enrollment

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43. Payment of tax collected or deducted.

(b) where the tax has been collected or deducted by a person other than the Federal Government or a Provincial Government, by remittance to the Government Treasury or deposit in an authorized branch of the State Bank of Pakistan or the National Bank of Pakistan, within seven days from the end of each week ending on every Sunday.

Any person who fails to collect or deduct tax as required under any provision of this Ordinance or fails to pay the tax collected or deducted as required under section 160.
Such person shall pay a penalty of twenty five thousand rupees or the 10% of the amount of tax which-ever is higher.



165. Statements.- (1) Every person collecting tax under Division II of this Part or Chapter XII or deducting tax from a payment under Division III of this Part or Chapter XII shall, furnish to the Commissioner a statement in the prescribed form setting out–

(2) Every prescribed person collecting tax under Division II of this Part or Chapter XII or deducting tax under Division III of this Part or Chapter XII shall furnish statements under sub-section (1) as per the following schedule, namely—

(a) in respect of the September quarter, on or before the 20th day of October;

(b) in respect of the December quarter, on or before the 20th day of January;

(c) in respect of the March quarter, on or before the 20th day of April; and

(d) in respect of the June quarter, on or before the 20th day of July.


Provided that every person as provided in sub-section (1) shall be required to file withholding statement even where no withholding tax is collected or deducted during the period.