Complete Corporate Withholding Tax & FBR Rule 44 Compliance
As a designated withholding tax agent under the Income Tax Ordinance 2001, corporate entities and business individuals must withhold taxes on salaries, supplier payments, contracts, rent, and dividends. Javid Law Associates provides turnkey withholding tax computation, CPR generation, monthly salary tax deduction statements under Rule 44, and quarterly withholding tax return filings (Section 165).
Service heading
Withholding Tax & FBR Rule 44
Estimated duration
Monthly / Quarterly Cycles
Documentation & Requirements
Clear breakdown of client-provided records and deliverables prepared by our advocates
- Monthly vendor/contractor payment disbursement ledgers with supplier NTNs and CNICs
- Staff payroll sheet detailing gross salary, taxable allowances, and tax deducted under Section 149
- Bank statements confirming monthly vendor payments and tax challan debits
- Active FBR Iris portal credentials of withholding tax agent
- Accurate withholding tax rate computation under Sections 149, 153, 155, 156, and 236
- Generation of Computerized Payment Receipts (CPRs) for timely treasury tax deposit
- Preparation and monthly electronic submission of Rule 44 salary withholding tax statements
- Quarterly withholding tax return compilation and lodgment under Section 165
- Issuance of annual statutory Tax Deduction Certificates (Section 164) for suppliers and employees
Key features
- Accurate withholding tax rate calculation under Sections 149, 153, 155, and 236
- Automated CPR computerized payment receipt challan generation
- Monthly Rule 44 salary withholding statement submission
- Quarterly Section 165 withholding tax return preparation and filing
- Annual vendor tax deduction certificates issuance (Section 164)
Editorial & Legal Practice Group
Authored and reviewed by the corporate law and tax litigation practice group at Javid Law Associates. Our team comprises High Court advocates, corporate legal advisors, and authorized tax practitioners across Pakistan.