A. Background: (a) This refers to the related Important (a) TLQC 2983 of 23.12.24 about No Minimum Tax on FATA / PATA - ATIR (b) TLQC 3643 of 28.7.26 about WHT Tax Collection Deduction details for TY 2027 by KPMG (1) Also refer to other relevant TLQCs List is given in Para C

B. Updated Commentary

Further to KQU 4013 of 28.7.26, being an important matter, we would inform you about Implementation of Withholding Tax Provisions in Ex-PATA-Intimation Regarding of 10.7.26 - Inland Revenue Officer Unit-03, Mardan Zone (Attachment 3652.1 not no website but found from reliable resources) in the ensuing paragraph, with emphasis in bold & Underline for quick reading.

2. It is to inform you that FTN No 9050497 has been issued to your office as TMA, Samarbagh, District, Lower Dir, for the purpose of deduction, collection, and deposit of withholding taxes under the ITO, 2001.

3. The FA, 2026 (TLQC 3587 of 29.6.26 in trail refers) has withdrawn the income tax exemptions previously available to Ex-PATA. Consequently, the withholding tax provisions of the ITO, 2001 are now applicable in Ex-PATA, and all withholding agents are required to deduct, collect, deposit, and report withholding taxes in accordance with the law.

4. You are, therefore, requested to ensure deduction, collection, and timely deposit of all applicable withholding taxes into the Government Treasury under your allocated FTN No. 9050497 and furnish copies of the relevant Computerized Payment Receipts (CPRs) to this office for record. The applicable rates of withholding tax are provided in the attached Annexure for your guidance.

5. You are requested to ensure strict compliance with the above provisions with immediate effect.

6. This may be treated as an official intimation for immediate compliance

C. List of other relevant QCs

(a) TLQC 3587 of 29.6.26 about Budget 2026-27: Finance Act Gazette plus 1,500 pages & KC Recommendations

(b) TLQC 3460 of 1.4.26 about  FST WHT not applicable if raw material purchased from PATA/FATA; otherwise applicable - SCP

(c) TLQC 3384 of 9.12.25 about Azakhel Dry Port Compulsory for Ex FATA+PATA FST Concessional, etc imports

(d) TLQC 2983 of 23.12.24 about No Minimum Tax on FATA / PATA - ATIR 

(e) CDQC 127 of 1.4.21 about Mechanism for release of FATA/PATA Residents consignment

Should you require any clarification or explanations in respect of the above or otherwise, please feel free to email us.

Best regards for Here & Hereafter

Asif S Kasbati (FCA, FCMA & LLB)

Managing Partner 

Kasbati & Co (1400+ Tax, Levies, Companies, Economy, Inflation, HR, Banking, Finance, etc

Quick Commentary Service Provider and High Level 440+ Tax & Levies Laws Consultants) 

Head of Tax & Professional Excellence Services (Symbols of High Quality Practical Tax, Levies & Corporate Training for Beginners to High Levels' Professionals) 

PTCL: 92-21-34329108 

Website: kasbati.co Facebook:  https://www.facebook.com/taxexcellence/ 

Google Map link: Tax Excellence  YouTube Channel Tax Excellence