The Directorate General of Withholding Taxes

About the Directorate General of Withholding Taxes

The Directorate General of Withholding Taxes was created in 2008 and has the following responsibilities:

To collate and analyze withholding tax data for various purposes including:
- Correct application of tax rates prescribed under the withholding provisions of the Income Tax Ordinance, 2001 and the Sales Tax Act, 1990
- Screening of such withholding tax cases where any conditions of law relevant to withholding taxes has not been met
- Examination of withholding taxes collection trend
- Identification of potential taxpayers from the withholding tax data for broadening of tax base
To review and recommend appropriate processes and systems both for deduction of withholding taxes and for filing of withholding statements by the withholding agents
To suggest improvements in the electronic database of withholding taxes and withholding tax agents
To review and recommend processes and systems for appropriation of withholding taxes to the respective field offices of the taxpayers whose tax has been deducted
To suggest improvements or amendments in withholding tax laws
To supervise FBR's field offices for ensuring correct deduction and timely deposit of withholding taxes
To advise the field offices in matters of recovery of withholding taxes not deducted or short-deducted and/or not deposited into the account of the Federal Government
To advise the field offices in matters relating to timely filing by withholding tax agents of any statements prescribed under the law
To monitor issuance of certificates by the Commissioners Inland Revenue for allowing exemption from deduction of withholding tax to any applicant taxpayer under any relevant provision of law
To identify unregistered withholding agents liable for withholding tax deduction under any provision of law
To facilitate withholding agents and other stakeholders in meeting their obligations
To respond to any clarifications sought by taxpayers, withholding agents, or any sub-offices of FBR on withholding tax issues
To perform any other work incidental to achieving the objectives of the Directorate and discharge of the above functions
To perform such other functions as may be assigned by higher authorities