Withholding Tax (WHT) is a major source of revenue for the Government of Pakistan, and a critical compliance area for businesses and individuals who make payments subject to tax deduction. Whether you’re a company deducting tax on salaries, contractors, or vendors—or an individual facing tax at source—navigating withholding tax regulations can be complex.

At Sterling, our Withholding Tax Advisory Services are designed to help you meet your obligations under the Income Tax Ordinance, 2001. From correct deduction and deposit to accurate documentation and reconciliation, we help ensure full compliance—reducing risk and avoiding penalties.

Who Needs Withholding Tax Advisory?

You need professional WHT advisory if you:

• Operate a company or AOP and are required to deduct tax on payments
  
  
• Hire contractors, vendors, or service providers
  
  
• Pay salaries, dividends, or rent
  
  
• Import or export goods
  
  
• Are undergoing an FBR audit or notice related to WHT non-compliance
  
  
• Need help with reconciliation and reporting for your tax returns
  
  

Our Withholding Tax Advisory Services

We provide end-to-end solutions for all your withholding tax obligations, including:

WHT Applicability Review
Determining when and on which payments withholding tax must be deducted under the latest SROs and FBR guidelines.

Correct Rate Identification
Application of the right tax rates for filers and non-filers based on updated FBR Withholding Tax Cards.

Monthly & Annual Statement Filing (e.g., 236, 165, 94A)
Preparation and submission of WHT statements through the FBR portal (IRIS).

Challan Preparation & Payment Processing
Ensuring timely deposit of tax deductions under the correct PSID codes.

WHT Reconciliation & Reporting
Matching deduction data with accounting records and returns to ensure smooth FBR assessments.

Notice & Audit Handling
Responding to FBR queries, show-cause notices, and audit proceedings related to WHT deductions.

Training & SOP Design for In-House Teams
We help you build internal capacity to manage WHT compliance in routine transactions.

Key Payments Subject to Withholding Tax

Here are some common payments that require WHT compliance:

• Salaries
  
  
• Contractor payments
  
  
• Rent (commercial or residential)
  
  
• Dividends and profit on debt
  
  
• Commission or brokerage
  
  
• Supplies and services
  
  
• Property transfers and sales
  
  
• Imports and exports
  
  
• Utility bills for businesses
  
  

Why Choose Sterling?

Expertise in FBR Laws
Our team is well-versed in Pakistan’s tax laws and stays updated on changes in WHT rules and rates.

Accurate Compliance, Every Time
We eliminate guesswork and human error in deductions, filing, and documentation.

Risk Mitigation
Avoid costly mistakes, penalties, and reputational damage due to WHT non-compliance.

Practical Business Solutions
We design SOPs and offer hands-on support that fits your accounting workflow.

End-to-End Support
From advisory to execution and follow-up, we’re with you at every stage.