TBS WHT CalculatorEligibility conditions
- Vendor is a distributor, dealer, sub-dealer, wholesaler or retailer
- Goods are FMCG, fertiliser, electronics excluding mobile phones, sugar, cement, steel or edible oil
- Vendor is active on the Income Tax ATL
- Vendor is active on the Sales Tax ATL
- A Tier-1 retailer confirms FBR real-time integration
If the conditions fail, use the applicable normal section 153 supply category.
Important: This basic explainer is for general guidance. Verify the selected category, effective law, schedule, notification and any exemption before payment or filing.