Withholding Tax Statement in Pakistan
Every withholding agent registered with FBR is legally required to file monthly and annual withholding tax statements under Section 165 of the Income Tax Ordinance 2001. Irshad & Co. manages your WHT statement filing accurately and on time — so you stay compliant and penalty-free.
UNDERSTANDING WHT
What is Withholding Tax in Pakistan?
Withholding tax (WHT) is a tax collection mechanism under the Income Tax Ordinance 2001, where tax is deducted at source before payment reaches the recipient. The person making the payment — called a withholding agent — is legally responsible for deducting and depositing this tax with FBR.
Under Section 165 of the Income Tax Ordinance 2001, every withholding agent must file a monthly withholding statement by the 15th of the following month, and an annual consolidation by 31st August.
Failure to file WHT statements on time attracts penalties under Section 182 — Rs. 2,500 per day of default, plus potential prosecution. Irshad & Co. ensures your statements are filed accurately and on time, every month.
15th
Monthly filing deadline (following month)
Rs.2,500
Penalty per day of default under Section 182
165
Section of ITO 2001 governing WHT statements
LEGAL REQUIREMENT
Who is Required to File Withholding Tax Statements?
Under FBR regulations, the following persons and entities are classified as withholding agents and must file monthly and annual WHT statements:
Companies & AOPs
All registered companies and Association of Persons making taxable payments
Government Departments
Federal, provincial, and local government offices disbursing salaries or payments
Business Individuals
Sole proprietors and business individuals whose last declared turnover exceeds Rs. 50 million
Employers
All employers deducting salary tax under Section 149 of Income Tax Ordinance 2001
Banks & NBFIs
Banking companies and non-banking financial institutions making profit/interest payments
Registered Persons
Any person notified by FBR through official SRO as a designated withholding agent
HOW IT WORKS
Our Withholding Tax Statement Filing Process
01
Collect Payment Data
You share monthly payment details — salaries, contractor payments, rent, dividends, and other deductible payments made during the month
02
We Compute WHT
Our team calculates the correct withholding tax amount for each payment category under the applicable section of ITO 2001
03
File on IRIS Portal
We prepare and submit your monthly WHT statement (Form 165) on FBR's IRIS portal before the 15th deadline
04
Confirmation & Records
You receive the filed statement acknowledgment — we maintain your WHT records for annual consolidation and audit purposes
FAQ
Frequently Asked Questions — Withholding Tax Pakistan
Monthly WHT statements must be filed by the 15th of the following month. For example, July 2026 payments must be reported by 15th August 2026 on FBR's IRIS portal.
Under Section 182 of the Income Tax Ordinance 2001, a penalty of Rs. 2,500 per day applies for each day of default. Continued non-compliance can lead to FBR prosecution and blacklisting.
Companies, AOPs, government departments, employers, banks, and any person notified by FBR via SRO are classified as withholding agents and must file WHT statements.
Monthly statements (Form 165) cover payments made each month and are due by the 15th. The annual WHT statement consolidates all 12 monthly statements and is due by 31st August each year.
Yes — we handle the complete WHT compliance cycle: data collection, tax computation, IRIS filing, and record maintenance. Contact us for a quote tailored to your payment volume.
Stay Compliant — File Your WHT Statement on Time
Let Irshad & Co. handle your monthly withholding tax statements so you never miss a deadline or face FBR penalties.
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