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Charging of Digital Presence Proceeds Tax.__ (1) Every foreign vendor having significant \r\ndigital presence in Pakistan shall be charged to Digital  Presence Proceeds Tax on proceeds of every \r\nsupply made from outside Pakistan of digitally ordered services or goods irrespective of whether \r\ndelivered digitally or p","quote_sha256":"7fc5e14cb2edd91fb1559a472ad73bd3020e3c78f990fb2bf4108f1908ca914c","reader_fragment":"p-5207-6957-a78bed8ed08360c1","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-5207-6957-a78bed8ed08360c1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-3-5650","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":10166,"character_end":10175,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-8695-10481-f8ac05fcaf0a9fc5","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-8695-10481-f8ac05fcaf0a9fc5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":9996,"character_end":10405,"quote":"tan making any payment in whole \r\nor part to social media plat forms or any other online platform for online advertisement in Pakistan \r\nwhich is chargeable to tax under section 3, shall deduct tax from the gross amount paid at the rate \r\nspecified in the Schedule of this Act. \r\n(2) Every foreign vendor who has deducted the tax under this section in a month is required to \r\ndeposit the deducted amount in t","quote_sha256":"d5cd67e8f8e190a9c232f536c262cfe320af809dd124e7e5a3ab1bd70a703bf5","reader_fragment":"p-8695-10481-f8ac05fcaf0a9fc5","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-8695-10481-f8ac05fcaf0a9fc5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c6c2a4f53c8e6bbc9237","source":"pk-code-7419eb101edbfc9e","target":"pk-code-7419eb101edbfc9e","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":8307,"character_end":8627,"quote":"5. Responsibility to Collect Digital Presence Proceeds Tax .__ (1) Every payment \r\nintermediary including a banking company, financial institution, licensed exchange company or \r\npayment gateway responsible for making a payment in whole or part remitting outside Pakistan, the \r\nproceeds chargeable to tax under section ","quote_sha256":"602d382c388a65a29b731bb79789458f26238309e3a35abe4230dff537c66451","reader_fragment":"p-6957-8695-e3906c6c2bc239c2","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-6957-8695-e3906c6c2bc239c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-5-8307","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":10670,"character_end":10681,"quote":"section \r\n5","quote_sha256":"4367603a0fe7145e2577547e4c57071126aacc74dcf69c14ee542040537d9949","reader_fragment":"p-10481-12220-babfd910aaa7f211","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-10481-12220-babfd910aaa7f211","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":10500,"character_end":10911,"quote":"t or deposit collected tax and recovery along with default surcharge.__ \r\n(1) Where a__ \r\n(a)  payment intermediary fails to collect tax as required under section (1) of section \r\n5; \r\n(b)  payment intermediary fails to comply with the provisions of s ection (2) of \r\nsection 5; \r\n(c)  foreign vendor fails to comply with the provisions of section 6; or \r\n(d)  having collected tax under sub -section (3) of sec","quote_sha256":"3d9921f27ce1666100a480a411416e947602c7f78ed4e4693d650097fb218c13","reader_fragment":"p-10481-12220-babfd910aaa7f211","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-10481-12220-babfd910aaa7f211","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4a40daf6aac69f78fc42","source":"pk-code-7419eb101edbfc9e","target":"pk-code-7419eb101edbfc9e","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":8307,"character_end":8627,"quote":"5. Responsibility to Collect Digital Presence Proceeds Tax .__ (1) Every payment \r\nintermediary including a banking company, financial institution, licensed exchange company or \r\npayment gateway responsible for making a payment in whole or part remitting outside Pakistan, the \r\nproceeds chargeable to tax under section ","quote_sha256":"602d382c388a65a29b731bb79789458f26238309e3a35abe4230dff537c66451","reader_fragment":"p-6957-8695-e3906c6c2bc239c2","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-6957-8695-e3906c6c2bc239c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-5-8307","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":10768,"character_end":10777,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-10481-12220-babfd910aaa7f211","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-10481-12220-babfd910aaa7f211","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":10598,"character_end":11007,"quote":"ment intermediary fails to collect tax as required under section (1) of section \r\n5; \r\n(b)  payment intermediary fails to comply with the provisions of s ection (2) of \r\nsection 5; \r\n(c)  foreign vendor fails to comply with the provisions of section 6; or \r\n(d)  having collected tax under sub -section (3) of section 5 or sub -section (2) of \r\nsection 6 fails to deposit the tax to the Commissioner, the paym","quote_sha256":"3af150b8695c3b9ca4a0207a43ecbd139fe5b16cbb020a289be59bc952228abd","reader_fragment":"p-10481-12220-babfd910aaa7f211","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-10481-12220-babfd910aaa7f211","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a96c83b054b3a98cdc4e","source":"pk-code-7419eb101edbfc9e","target":"pk-code-7419eb101edbfc9e","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":9833,"character_end":10153,"quote":"6. Responsibility to collect digital presence proceeds tax on advertisement at social media \r\nplatform.__ (1) Every foreign vendor having digital presence in Pakistan making any payment in whole \r\nor part to social media plat forms or any other online platform for online advertisement in Pakistan \r\nwhich is chargeable ","quote_sha256":"66ac23efa61a206fd56248db459b695c5e67de73e577d163971ee10620622dbc","reader_fragment":"p-8695-10481-f8ac05fcaf0a9fc5","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-8695-10481-f8ac05fcaf0a9fc5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-6-9833","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":10840,"character_end":10849,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-10481-12220-babfd910aaa7f211","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-10481-12220-babfd910aaa7f211","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":10670,"character_end":11079,"quote":"section \r\n5; \r\n(b)  payment intermediary fails to comply with the provisions of s ection (2) of \r\nsection 5; \r\n(c)  foreign vendor fails to comply with the provisions of section 6; or \r\n(d)  having collected tax under sub -section (3) of section 5 or sub -section (2) of \r\nsection 6 fails to deposit the tax to the Commissioner, the payment intermediary \r\nof foreign vendor, as the case may be, shall be perso","quote_sha256":"69bc202dae6b1514ccf7eef6daeb8510eb613c7315af97ccc2106885c4bb364a","reader_fragment":"p-10481-12220-babfd910aaa7f211","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-10481-12220-babfd910aaa7f211","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4fdc30733e563a31bc7e","source":"pk-code-7419eb101edbfc9e","target":"pk-code-7419eb101edbfc9e","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":8307,"character_end":8627,"quote":"5. Responsibility to Collect Digital Presence Proceeds Tax .__ (1) Every payment \r\nintermediary including a banking company, financial institution, licensed exchange company or \r\npayment gateway responsible for making a payment in whole or part remitting outside Pakistan, the \r\nproceeds chargeable to tax under section ","quote_sha256":"602d382c388a65a29b731bb79789458f26238309e3a35abe4230dff537c66451","reader_fragment":"p-6957-8695-e3906c6c2bc239c2","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-6957-8695-e3906c6c2bc239c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-5-8307","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":10908,"character_end":10917,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-10481-12220-babfd910aaa7f211","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-10481-12220-babfd910aaa7f211","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":10738,"character_end":11147,"quote":"ovisions of s ection (2) of \r\nsection 5; \r\n(c)  foreign vendor fails to comply with the provisions of section 6; or \r\n(d)  having collected tax under sub -section (3) of section 5 or sub -section (2) of \r\nsection 6 fails to deposit the tax to the Commissioner, the payment intermediary \r\nof foreign vendor, as the case may be, shall be personally liable to pay the \r\namount of tax along with default surcharge","quote_sha256":"2561fa6bf4092c5df6527d74c49002c4681991ea414b9de57ca6232d16ff5b95","reader_fragment":"p-10481-12220-babfd910aaa7f211","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-10481-12220-babfd910aaa7f211","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9fa120e8d50d79a1f272","source":"pk-code-7419eb101edbfc9e","target":"pk-code-7419eb101edbfc9e","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":9833,"character_end":10153,"quote":"6. Responsibility to collect digital presence proceeds tax on advertisement at social media \r\nplatform.__ (1) Every foreign vendor having digital presence in Pakistan making any payment in whole \r\nor part to social media plat forms or any other online platform for online advertisement in Pakistan \r\nwhich is chargeable ","quote_sha256":"66ac23efa61a206fd56248db459b695c5e67de73e577d163971ee10620622dbc","reader_fragment":"p-8695-10481-f8ac05fcaf0a9fc5","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-8695-10481-f8ac05fcaf0a9fc5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-6-9833","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":10943,"character_end":10952,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-10481-12220-babfd910aaa7f211","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-10481-12220-babfd910aaa7f211","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":10773,"character_end":11182,"quote":"on 5; \r\n(c)  foreign vendor fails to comply with the provisions of section 6; or \r\n(d)  having collected tax under sub -section (3) of section 5 or sub -section (2) of \r\nsection 6 fails to deposit the tax to the Commissioner, the payment intermediary \r\nof foreign vendor, as the case may be, shall be personally liable to pay the \r\namount of tax along with default surcharge @ of KIBOR +3% per annum for \r\n \r\n","quote_sha256":"cbfe1c90bc8b115b92ce8c82f053129a8a892e0fdb95492d9bc5015ca21baf20","reader_fragment":"p-10481-12220-babfd910aaa7f211","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-10481-12220-babfd910aaa7f211","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-466f5fe389246ddc03a1","source":"pk-code-7419eb101edbfc9e","target":"pk-code-7419eb101edbfc9e","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":8307,"character_end":8627,"quote":"5. Responsibility to Collect Digital Presence Proceeds Tax .__ (1) Every payment \r\nintermediary including a banking company, financial institution, licensed exchange company or \r\npayment gateway responsible for making a payment in whole or part remitting outside Pakistan, the \r\nproceeds chargeable to tax under section ","quote_sha256":"602d382c388a65a29b731bb79789458f26238309e3a35abe4230dff537c66451","reader_fragment":"p-6957-8695-e3906c6c2bc239c2","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-6957-8695-e3906c6c2bc239c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-5-8307","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":11921,"character_end":11930,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-10481-12220-babfd910aaa7f211","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-10481-12220-babfd910aaa7f211","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":11751,"character_end":12160,"quote":"ctions by Online Payment \r\nIntermediaries.__ (1) Every payment intermediary responsible for collection of tax in respect of \r\nremitting proceeds to foreign vendors under section 5 of this Act shall file a quarterly statement in the \r\nmanner as prescribed to the Commissioner Inland Revenue containing foreign vendor wise information \r\nregarding all payments related to e -commerce transactions of sale of digi","quote_sha256":"89422bdfa4f3725abeaa9c0c7e28a2d768b87a7dbf71f2c63c00353f5b260898","reader_fragment":"p-10481-12220-babfd910aaa7f211","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-10481-12220-babfd910aaa7f211","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a94138e50c64de856ac4","source":"pk-code-7419eb101edbfc9e","target":"pk-code-7419eb101edbfc9e","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":8307,"character_end":8627,"quote":"5. Responsibility to Collect Digital Presence Proceeds Tax .__ (1) Every payment \r\nintermediary including a banking company, financial institution, licensed exchange company or \r\npayment gateway responsible for making a payment in whole or part remitting outside Pakistan, the \r\nproceeds chargeable to tax under section ","quote_sha256":"602d382c388a65a29b731bb79789458f26238309e3a35abe4230dff537c66451","reader_fragment":"p-6957-8695-e3906c6c2bc239c2","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-6957-8695-e3906c6c2bc239c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-5-8307","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":12391,"character_end":12400,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-12220-13963-4b710716656868ed","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-12220-13963-4b710716656868ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":12221,"character_end":12630,"quote":"a)  name of the purchaser, its identification number (CNIC) and address of the \r\nforeign vendor to whom payments have been made from which tax has been \r\ncollected under section 5 and section 6; \r\n(b)  transaction date, unique identifier (invoice number) and total trans action value \r\nfrom which tax has been collected under section 5 and section 6; \r\n(c)  the total amount of tax deducted from the seller un","quote_sha256":"7367fd6d60bf4edc38d562c159033870fe2707a0ae1033a85fc4b50b42df6b40","reader_fragment":"p-12220-13963-4b710716656868ed","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-12220-13963-4b710716656868ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9b311b198cc903441674","source":"pk-code-7419eb101edbfc9e","target":"pk-code-7419eb101edbfc9e","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":9833,"character_end":10153,"quote":"6. Responsibility to collect digital presence proceeds tax on advertisement at social media \r\nplatform.__ (1) Every foreign vendor having digital presence in Pakistan making any payment in whole \r\nor part to social media plat forms or any other online platform for online advertisement in Pakistan \r\nwhich is chargeable ","quote_sha256":"66ac23efa61a206fd56248db459b695c5e67de73e577d163971ee10620622dbc","reader_fragment":"p-8695-10481-f8ac05fcaf0a9fc5","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-8695-10481-f8ac05fcaf0a9fc5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-6-9833","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":12405,"character_end":12414,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-12220-13963-4b710716656868ed","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-12220-13963-4b710716656868ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":12235,"character_end":12644,"quote":"e purchaser, its identification number (CNIC) and address of the \r\nforeign vendor to whom payments have been made from which tax has been \r\ncollected under section 5 and section 6; \r\n(b)  transaction date, unique identifier (invoice number) and total trans action value \r\nfrom which tax has been collected under section 5 and section 6; \r\n(c)  the total amount of tax deducted from the seller under section 5 ","quote_sha256":"7bed4f5c92ca926c047767e2a7915dbc68438307b5e6d959e3725b3ca36851cd","reader_fragment":"p-12220-13963-4b710716656868ed","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-12220-13963-4b710716656868ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9ace5225d70f07927d01","source":"pk-code-7419eb101edbfc9e","target":"pk-code-7419eb101edbfc9e","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":8307,"character_end":8627,"quote":"5. Responsibility to Collect Digital Presence Proceeds Tax .__ (1) Every payment \r\nintermediary including a banking company, financial institution, licensed exchange company or \r\npayment gateway responsible for making a payment in whole or part remitting outside Pakistan, the \r\nproceeds chargeable to tax under section ","quote_sha256":"602d382c388a65a29b731bb79789458f26238309e3a35abe4230dff537c66451","reader_fragment":"p-6957-8695-e3906c6c2bc239c2","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-6957-8695-e3906c6c2bc239c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-5-8307","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":12547,"character_end":12556,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-12220-13963-4b710716656868ed","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-12220-13963-4b710716656868ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":12377,"character_end":12786,"quote":"llected under section 5 and section 6; \r\n(b)  transaction date, unique identifier (invoice number) and total trans action value \r\nfrom which tax has been collected under section 5 and section 6; \r\n(c)  the total amount of tax deducted from the seller under section 5 and section 6; \r\nand \r\n(d)  any other particular may be prescribed. \r\n(2) Every payment intermediary maintaining bank account for foreign vend","quote_sha256":"4e46ac54b7749382e1f274719e51a4b819568bfec2148f6b92a769e420c0ab4a","reader_fragment":"p-12220-13963-4b710716656868ed","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-12220-13963-4b710716656868ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7962173d78c7b864307b","source":"pk-code-7419eb101edbfc9e","target":"pk-code-7419eb101edbfc9e","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":9833,"character_end":10153,"quote":"6. Responsibility to collect digital presence proceeds tax on advertisement at social media \r\nplatform.__ (1) Every foreign vendor having digital presence in Pakistan making any payment in whole \r\nor part to social media plat forms or any other online platform for online advertisement in Pakistan \r\nwhich is chargeable ","quote_sha256":"66ac23efa61a206fd56248db459b695c5e67de73e577d163971ee10620622dbc","reader_fragment":"p-8695-10481-f8ac05fcaf0a9fc5","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-8695-10481-f8ac05fcaf0a9fc5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-6-9833","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":12561,"character_end":12570,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-12220-13963-4b710716656868ed","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-12220-13963-4b710716656868ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":12391,"character_end":12800,"quote":"section 5 and section 6; \r\n(b)  transaction date, unique identifier (invoice number) and total trans action value \r\nfrom which tax has been collected under section 5 and section 6; \r\n(c)  the total amount of tax deducted from the seller under section 5 and section 6; \r\nand \r\n(d)  any other particular may be prescribed. \r\n(2) Every payment intermediary maintaining bank account for foreign vendors with digit","quote_sha256":"0d4751b82e77e195a1afc87edf163e860dcf4b3bc04ef508f284b8fc24fff513","reader_fragment":"p-12220-13963-4b710716656868ed","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-12220-13963-4b710716656868ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b5d6d67f6367410d4129","source":"pk-code-7419eb101edbfc9e","target":"pk-code-7419eb101edbfc9e","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":8307,"character_end":8627,"quote":"5. Responsibility to Collect Digital Presence Proceeds Tax .__ (1) Every payment \r\nintermediary including a banking company, financial institution, licensed exchange company or \r\npayment gateway responsible for making a payment in whole or part remitting outside Pakistan, the \r\nproceeds chargeable to tax under section ","quote_sha256":"602d382c388a65a29b731bb79789458f26238309e3a35abe4230dff537c66451","reader_fragment":"p-6957-8695-e3906c6c2bc239c2","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-6957-8695-e3906c6c2bc239c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-5-8307","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":12634,"character_end":12643,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-12220-13963-4b710716656868ed","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-12220-13963-4b710716656868ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":12464,"character_end":12873,"quote":"ice number) and total trans action value \r\nfrom which tax has been collected under section 5 and section 6; \r\n(c)  the total amount of tax deducted from the seller under section 5 and section 6; \r\nand \r\n(d)  any other particular may be prescribed. \r\n(2) Every payment intermediary maintaining bank account for foreign vendors with digital \r\npresence in Pakistan shall file a quarterly statement in the manner ","quote_sha256":"fc9c0534f42d6f5f4383f02a27fad058e93010242466f223508fab3dcfb96f51","reader_fragment":"p-12220-13963-4b710716656868ed","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-12220-13963-4b710716656868ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ea74c5c14a142b17adbf","source":"pk-code-7419eb101edbfc9e","target":"pk-code-7419eb101edbfc9e","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":9833,"character_end":10153,"quote":"6. Responsibility to collect digital presence proceeds tax on advertisement at social media \r\nplatform.__ (1) Every foreign vendor having digital presence in Pakistan making any payment in whole \r\nor part to social media plat forms or any other online platform for online advertisement in Pakistan \r\nwhich is chargeable ","quote_sha256":"66ac23efa61a206fd56248db459b695c5e67de73e577d163971ee10620622dbc","reader_fragment":"p-8695-10481-f8ac05fcaf0a9fc5","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-8695-10481-f8ac05fcaf0a9fc5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-6-9833","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":12648,"character_end":12657,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-12220-13963-4b710716656868ed","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-12220-13963-4b710716656868ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":12478,"character_end":12887,"quote":"d total trans action value \r\nfrom which tax has been collected under section 5 and section 6; \r\n(c)  the total amount of tax deducted from the seller under section 5 and section 6; \r\nand \r\n(d)  any other particular may be prescribed. \r\n(2) Every payment intermediary maintaining bank account for foreign vendors with digital \r\npresence in Pakistan shall file a quarterly statement in the manner as prescribed ","quote_sha256":"8f5af081cd95e38a6a282bdc301243d673aae31b4326e573884e88818286f407","reader_fragment":"p-12220-13963-4b710716656868ed","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-12220-13963-4b710716656868ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d2ac69f0d3a164ec5844","source":"pk-code-7419eb101edbfc9e","target":"pk-code-7419eb101edbfc9e","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":11701,"character_end":12021,"quote":"8. Furnishing of information of e -commerce transactions by Online Payment \r\nIntermediaries.__ (1) Every payment intermediary responsible for collection of tax in respect of \r\nremitting proceeds to foreign vendors under section 5 of this Act shall file a quarterly statement in the \r\nmanner as prescribed to the Commissi","quote_sha256":"5500e7fe241fa678aa78362c4c1ac8951d577e77c27c57d154971f0d4c0d5e74","reader_fragment":"p-10481-12220-babfd910aaa7f211","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-10481-12220-babfd910aaa7f211","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-8-11701","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":13741,"character_end":13750,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-12220-13963-4b710716656868ed","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-12220-13963-4b710716656868ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":13571,"character_end":13980,"quote":" Suspension \r\n10. Penalty for non -filing of statement .__ Where every payment intermediary and social \r\nmedia platform, who fails to submit the statement required under section 8 or section 9 of this Act, \r\nwith respect to digitally ordered services and goods or advertisements relayed in Pakistan shall be \r\nliable to a penalty of one million rupees for each default. \r\n \r\nPage 8 of 8 \r\n \r\n11. Suspension of","quote_sha256":"80eb7cd675b4a4e7b68e4647b0de77befd548c6253dcaf16bbfbf75789b44460","reader_fragment":"p-12220-13963-4b710716656868ed","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-12220-13963-4b710716656868ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e0428e16c454baf2ce14","source":"pk-code-7419eb101edbfc9e","target":"pk-code-7419eb101edbfc9e","provision_kind":"section","provision_number":"9","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":13096,"character_end":13416,"quote":"9. 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Failure to deduct or deposit collected tax and recovery along with default surcharge.__ \r\n(1) Where a__ \r\n(a)  payment intermediary fails to collect tax as required under section (1) of section \r\n5; \r\n(b)  payment intermediary fails to comply with the provisions of s ection (2) of \r\nsection 5; \r\n(c)  foreign vendor ","quote_sha256":"d4d2a2250608a96ea58a38ded9f1035bc40f0c475b7a1e60aa7f88ee87d58653","reader_fragment":"p-10481-12220-babfd910aaa7f211","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-10481-12220-babfd910aaa7f211","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-7-10481","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":14368,"character_end":14377,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-13963-15736-2c87c58a2e773432","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-13963-15736-2c87c58a2e773432","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":14198,"character_end":14607,"quote":"ously for one hundred and twenty days without the payment \r\nof this tax by the foreign vendor: \r\nProvided that this suspension shall be in addition to the recovery under section 7 for violation \r\nof section 6. \r\nChapter VI __ Appeals \r\n12. Appeals.__ (1) A person dissatisfied with any order of recovery under this Act can file an \r\nappeal with the Appellate Tribunal Inland Revenue within thirty days from th","quote_sha256":"98f157652f888b6a349c3d7a63c740fc6a48801ee51bf2f2e7d85b97b290fc25","reader_fragment":"p-13963-15736-2c87c58a2e773432","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-13963-15736-2c87c58a2e773432","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1fc087950431f93ac9ea","source":"pk-code-7419eb101edbfc9e","target":"pk-code-7419eb101edbfc9e","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":9833,"character_end":10153,"quote":"6. Responsibility to collect digital presence proceeds tax on advertisement at social media \r\nplatform.__ (1) Every foreign vendor having digital presence in Pakistan making any payment in whole \r\nor part to social media plat forms or any other online platform for online advertisement in Pakistan \r\nwhich is chargeable ","quote_sha256":"66ac23efa61a206fd56248db459b695c5e67de73e577d163971ee10620622dbc","reader_fragment":"p-8695-10481-f8ac05fcaf0a9fc5","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-8695-10481-f8ac05fcaf0a9fc5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-6-9833","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":14397,"character_end":14406,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-13963-15736-2c87c58a2e773432","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-13963-15736-2c87c58a2e773432","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":14227,"character_end":14636,"quote":"nty days without the payment \r\nof this tax by the foreign vendor: \r\nProvided that this suspension shall be in addition to the recovery under section 7 for violation \r\nof section 6. \r\nChapter VI __ Appeals \r\n12. Appeals.__ (1) A person dissatisfied with any order of recovery under this Act can file an \r\nappeal with the Appellate Tribunal Inland Revenue within thirty days from the receipt of the order. \r\n(2)","quote_sha256":"a81e1b0c1bd40d2d0c178530616528490bb55d8239e477a9270d7eca41a11837","reader_fragment":"p-13963-15736-2c87c58a2e773432","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-13963-15736-2c87c58a2e773432","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d8c2d9d241dc9dfe5021","source":"pk-code-7419eb101edbfc9e","target":"pk-code-7419eb101edbfc9e","provision_kind":"section","provision_number":"3","qualifier":"(2)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":5650,"character_end":5970,"quote":"3. Charging of Digital Presence Proceeds Tax.__ (1) Every foreign vendor having significant \r\ndigital presence in Pakistan shall be charged to Digital  Presence Proceeds Tax on proceeds of every \r\nsupply made from outside Pakistan of digitally ordered services or goods irrespective of whether \r\ndelivered digitally or p","quote_sha256":"7fc5e14cb2edd91fb1559a472ad73bd3020e3c78f990fb2bf4108f1908ca914c","reader_fragment":"p-5207-6957-a78bed8ed08360c1","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-5207-6957-a78bed8ed08360c1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-3-5650","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":15717,"character_end":15729,"quote":"section 3(2)","quote_sha256":"1dc035b60fa08d462c48219f34fe84b910892c11d3397120f62fed2b63c4d9d7","reader_fragment":"p-13963-15736-2c87c58a2e773432","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-13963-15736-2c87c58a2e773432","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":15547,"character_end":15959,"quote":"ied therei n, exempt any country, \r\nany class of goods or services and class of persons from the chargeability under this Act, as deemed \r\nappropriate. \r\nSchedule \r\n[See section 3(2)] \r\n \r\n The tax rate for collection for cross-border transactions of digitally ordered goods and services \r\nshall be as under. \r\nS. 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Board of Revenue; \r\n(b)  “Board” means the Central Board of Revenue established under the Central  \r\n1Enacted vide section 12 of the Finance Act, 2025 (Act No. XIX of 2025). \r\n \r\nPage 4 of 8 \r\n \r\n Board of Revenue Act, 1924 (IV of 1924), and on the commencement of Federal \r\nBoard of Revenue Act, 2007, the Federal  Board of Revenue established under \r\nsection 3 thereof and inclu","quote_sha256":"9a1eb12c73c38f7b923b38fb12e7d96d4468a72552880ab074a52b7c8a442a04","reader_fragment":"p-1741-3472-f2ee42f28c1e21a3","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-1741-3472-f2ee42f28c1e21a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cf617df8a080c85a0c00","source":"pk-code-7419eb101edbfc9e","title":"Board of Revenue Act, 1924","reason":"No unique full-title and year match in this 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of Revenue established under the Central  \r\n1Enacted vide section 12 of the Finance Act, 2025 (Act No. XIX of 2025). \r\n \r\nPage 4 of 8 \r\n \r\n Board of Revenue Act, 1924 (IV of 1924), and on the commencement of Federal \r\nBoard of Revenue Act, 2007, the Federal  Board of Revenue established under \r\nsection 3 thereof and includes a Member of the Federal Board of Revenue to \r\nwhom powers of the Boar","quote_sha256":"6de9de27261e2c633f18d57c75043e3fd8715fd0d4ee49a65e512c176a06b830","reader_fragment":"p-1741-3472-f2ee42f28c1e21a3","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-1741-3472-f2ee42f28c1e21a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d5270a792a2262722a70","source":"pk-code-7419eb101edbfc9e","title":"Federal Board of Revenue Act, 2007","reason":"No unique full-title and year match in this 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vide section 12 of the Finance Act, 2025 (Act No. XIX of 2025). \r\n \r\nPage 4 of 8 \r\n \r\n Board of Revenue Act, 1924 (IV of 1924), and on the commencement of Federal \r\nBoard of Revenue Act, 2007, the Federal  Board of Revenue established under \r\nsection 3 thereof and includes a Member of the Federal Board of Revenue to \r\nwhom powers of the Board have been delegated under section 8 of the Federal \r\nBoard of Revenue Act, 2","quote_sha256":"27c5a5e603f719d3967726fa4acecd6dbae812eb7bb558ed5b38bb8ca5bd070d","reader_fragment":"p-1741-3472-f2ee42f28c1e21a3","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-1741-3472-f2ee42f28c1e21a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b5d5b6ef4284fd117d43","source":"pk-code-7419eb101edbfc9e","title":"Federal Board of Revenue Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":3617,"character_end":3653,"quote":"Federal \r\nBoard of Revenue Act, 2007","quote_sha256":"0aec40f33de8fc7d60787d2f371ea55a40789971507ce2574fe1c53ba87f9e06","reader_fragment":"p-3472-5207-1da1ca4d614b36a4","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-3472-5207-1da1ca4d614b36a4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":3447,"character_end":3883,"quote":"enue established under \r\nsection 3 thereof and includes a Member of the Federal Board of Revenue to \r\nwhom powers of the Board have been delegated under section 8 of the Federal \r\nBoard of Revenue Act, 2007; \r\n(c)  “digitally delivered services” means any service delivered over the internet or \r\nelectronic networks, where the delivery is automated and required minimal or \r\nno human intervention including music, audio and video strea","quote_sha256":"7c28b0d1f798adf6d543db0b45a5db186720d4f59926c406cfa41cca3a510077","reader_fragment":"p-1741-3472-f2ee42f28c1e21a3","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-1741-3472-f2ee42f28c1e21a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ad4949f204188e5cb03d","source":"pk-code-7419eb101edbfc9e","title":"Act, the Part IV of Chapter X of Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":11530,"character_end":11591,"quote":"Act, the Part IV of Chapter X of Income Tax \r\nOrdinance, 2001","quote_sha256":"67e437a272724ea051c560742cdf87ba13eba7d64f771f5afdc01605cfcf3ee8","reader_fragment":"p-10481-12220-babfd910aaa7f211","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-10481-12220-babfd910aaa7f211","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7419eb101edbfc9e","text_version_id":"law:pk-code-7419eb101edbfc9e:sha256:bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","text_sha256":"bf0f1f85a668cb2bc3fc62c7a182e88d1e9703ea0813a08148991c5f2a10e222","character_start":11360,"character_end":11821,"quote":"shall be made unless the person referred to in sub-section \r\n(1) has been granted with an opportunity of being heard. \r\n(3) For recovery of the demand created under this Act, the Part IV of Chapter X of Income Tax \r\nOrdinance, 2001 (XLIX Of 2001) regarding tax recovery shall apply mutatis mutandis. \r\nChapter IV __ Reporting Requirements \r\n8. Furnishing of information of e -commerce transactions by Online Payment \r\nIntermediaries.__ (1) Every payment interme","quote_sha256":"6a615d98d1255258a8104d76d1e7bb818d5e64f13706323ec2fbeb34e7ef3b51","reader_fragment":"p-10481-12220-babfd910aaa7f211","reader_url":"/laws/pk-code-7419eb101edbfc9e#p-10481-12220-babfd910aaa7f211","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5tlaw%3D%3D-sg-jjjjjjjjjjjjj"}}]}