This document provides withholding tax rates for various sections in Pakistan. Some key points:
- Imports are subject to withholding tax rates of 1-11% depending on the filer/non-filer status and type of import.
- Individual income from salary is taxed at progressive slab rates from 0-35%. Dividends are taxed at 15-30% for individuals depending in filer status.
- Goods, services, contracts have withholding tax rates of 3-16% applied depending on the nature of supply and filer status.
- Real estate transactions are subject to 1-2% tax on sale and purchase.
- Various other transactions like brokerage commissions,
This document outlines the TDS (Tax Deducted at Source) rates for various types of payments for the fiscal year 2019-2020 (assessment year 2020-2021). It lists 25 categories of payments including salaries, interest, dividends, lottery winnings, rent, professional fees, and payments to contractors. For each category it provides the basic cutoff amount and applicable TDS rates for individuals and HUFs, other than individuals/HUFs, and cases where PAN is not submitted or is invalid. TDS must be deducted at source from the payee and paid to the government on these various types of payments according to the rates and cutoffs specified in this chart.
1. The European Commission has proposed new regulations on statutory audits of public interest entities to restore confidence in financial statements and address weaknesses in the EU audit market.
2. Key measures proposed include mandatory rotation of audit firms every 6-9 years, mandatory tendering, prohibitions on non-audit services that could impair independence, and establishing "pure audit firms" that do not provide non-audit services.
3. The proposals aim to increase auditor independence and quality, inject more competition in the audit market, and improve supervision of the internal audit market.
This document provides a commercial presentation by Airline Handling International (AHI) to bid for the ground handling license at Bograt International Airport in Indonesia. It summarizes AHI's proposed services, estimated costs and revenues over 5 years, and financial projections showing profitability. Key details include fleet schedules, market analysis, equipment and staffing plans, and pricing models tailored for the local market.
Important Sections of Direct tax law and PlanningSundar B N
The document lists important sections of the Indian Income Tax Act of 1961 related to direct taxes, including definitions of key terms like income, taxpayer, and tax year. It also outlines various types of income like salary, property rental, business profits and other sources that are taxed under the Act. The document concludes by providing the tax deducted at source rates for different types of income payments for the assessment year 2019-2020.
The document describes a vehicle tracking system developed by a group of students at Teknobil A.Ş. in Turkey. The system uses GPS and GSM technology to monitor vehicle location, speed, fuel levels, temperature, and other metrics. It is intended for fleet management, logistics, insurance, and other industries to improve efficiency, safety, and security. The system hardware installed in vehicles includes sensors that communicate location data via SIM cards to online software for real-time vehicle tracking on digital maps. Potential benefits include reduced costs, fuel savings, and emergency response, though privacy and warranty issues require attention.
This pro-forma income statement projects the financial performance of Fruit Shack Enterprise over three years. In year 1, it is projected to have sales of $188,340 and net profit after tax of $5,138. In year 2, sales are projected to increase to $197,757 and net profit after tax to $20,447. By year 3, sales are projected to reach $213,578 and net profit after tax to further increase to $38,394, with accumulated net profit of $63,979 over the three year period.
Zicom Electronic Security Systems Ltd reported results for the quarter ending March 31, 2015. Revenue grew 8.22% year-over-year to Rs. 3307.15 million. Net profit increased 30.65% to Rs. 183.75 million and EPS grew 13.83% to Rs. 9.10. For the full year, net sales are expected to grow at a 20% CAGR from 2014-2017 while net profit is expected to increase at a 15% CAGR over the same period. The stock currently trades at price to earnings ratios of 5.40x for FY2016 estimates and 4.87x for FY2017 estimates.
HOS247 ELD solution ensures FMCSA compliance and delivers superior safety and productivity for any fleet. HOS 247 hours of service elogs app and electronic logging device are perfect choice for GPS providers, resellers, small to large fleets and owner-operators. See more at http://hos247.com/
This document outlines the TDS (Tax Deducted at Source) rates for various types of payments for the fiscal year 2019-2020 (assessment year 2020-2021). It lists 25 categories of payments including salaries, interest, dividends, lottery winnings, rent, professional fees, and payments to contractors. For each category it provides the basic cutoff amount and applicable TDS rates for individuals and HUFs, other than individuals/HUFs, and cases where PAN is not submitted or is invalid. TDS must be deducted at source from the payee and paid to the government on these various types of payments according to the rates and cutoffs specified in this chart.
1. The European Commission has proposed new regulations on statutory audits of public interest entities to restore confidence in financial statements and address weaknesses in the EU audit market.
2. Key measures proposed include mandatory rotation of audit firms every 6-9 years, mandatory tendering, prohibitions on non-audit services that could impair independence, and establishing "pure audit firms" that do not provide non-audit services.
3. The proposals aim to increase auditor independence and quality, inject more competition in the audit market, and improve supervision of the internal audit market.
This document provides a commercial presentation by Airline Handling International (AHI) to bid for the ground handling license at Bograt International Airport in Indonesia. It summarizes AHI's proposed services, estimated costs and revenues over 5 years, and financial projections showing profitability. Key details include fleet schedules, market analysis, equipment and staffing plans, and pricing models tailored for the local market.
Important Sections of Direct tax law and PlanningSundar B N
The document lists important sections of the Indian Income Tax Act of 1961 related to direct taxes, including definitions of key terms like income, taxpayer, and tax year. It also outlines various types of income like salary, property rental, business profits and other sources that are taxed under the Act. The document concludes by providing the tax deducted at source rates for different types of income payments for the assessment year 2019-2020.
The document describes a vehicle tracking system developed by a group of students at Teknobil A.Ş. in Turkey. The system uses GPS and GSM technology to monitor vehicle location, speed, fuel levels, temperature, and other metrics. It is intended for fleet management, logistics, insurance, and other industries to improve efficiency, safety, and security. The system hardware installed in vehicles includes sensors that communicate location data via SIM cards to online software for real-time vehicle tracking on digital maps. Potential benefits include reduced costs, fuel savings, and emergency response, though privacy and warranty issues require attention.
This pro-forma income statement projects the financial performance of Fruit Shack Enterprise over three years. In year 1, it is projected to have sales of $188,340 and net profit after tax of $5,138. In year 2, sales are projected to increase to $197,757 and net profit after tax to $20,447. By year 3, sales are projected to reach $213,578 and net profit after tax to further increase to $38,394, with accumulated net profit of $63,979 over the three year period.
Zicom Electronic Security Systems Ltd reported results for the quarter ending March 31, 2015. Revenue grew 8.22% year-over-year to Rs. 3307.15 million. Net profit increased 30.65% to Rs. 183.75 million and EPS grew 13.83% to Rs. 9.10. For the full year, net sales are expected to grow at a 20% CAGR from 2014-2017 while net profit is expected to increase at a 15% CAGR over the same period. The stock currently trades at price to earnings ratios of 5.40x for FY2016 estimates and 4.87x for FY2017 estimates.
HOS247 ELD solution ensures FMCSA compliance and delivers superior safety and productivity for any fleet. HOS 247 hours of service elogs app and electronic logging device are perfect choice for GPS providers, resellers, small to large fleets and owner-operators. See more at http://hos247.com/
This document discusses a product tracking system using GPS, RF, and GSM technology. It can be used to track vehicles and cargo for fleet management, logistics companies, and more. The system provides real-time location tracking as well as optional sensors for temperature, fuel levels, and more. It works by installing tracking kits with sensors on vehicles that send data via GSM networks to online software where the location and sensor readings can be viewed on maps. The costs of installing and running the system are provided, showing it can save on fuel, increase efficiency and security, and provide other benefits compared to not having a tracking system.
This document is a ranking of the top 100 Tunisian companies in 2008 by export levels. It lists each company's name, sector of activity, and export level in thousands of Tunisian dinars. The top exporting company was the Groupe Chimique Tunisien in chemicals, with exports of 2,756,000 thousand dinars. Other top exporting sectors included petroleum and derivatives, telecommunications, electrical equipment, and food processing. The document provides a snapshot of Tunisia's largest export-oriented industries and companies.
What is Fastag? How to get Fastag? Complete info Studymeal
Watch the full video on our youtube channel for a better understanding of this topic.
Channel link: https://www.youtube.com/channel/UCI9GeTucX0SKqbwsNTojtVQ
- FASTag is an RFID tag used to make toll payments directly from a prepaid account without stopping at toll plazas. It is a paper-based tag containing a chip and antenna that is pasted on a vehicle's windshield.
- Benefits of FASTag include saving time and fuel at toll plazas, online access to transaction statements and recharging, SMS/email alerts, online monthly pass facility, and a 5% monthly cashback on toll transactions.
- To apply for a FASTag agency, required documents include ID proof, address proof, passport photo, and bank/contact details which are submitted online to create an agent account on the FASTag portal. Eligible individuals
TOYOTA-CBA AUTO PARTS INDUSTRY CO., LIMITED-TOYOTAQueensa Hu
This document is a catalogue from CBA Auto Parts Industry Co., Ltd listing Toyota part numbers and vehicle applications. It contains over 100 part numbers organized by a 123xx-xxxx format, along with the vehicle make, model, and year they are intended for. The document provides contact information for CBA Auto Parts at the top including their address, phone number, fax, and email for inquiries.
Automatic Toll Collection and Anti-theft Alert System Using RFID and Microcon...IRJET Journal
This document describes an automatic toll collection and anti-theft alert system using RFID and a microcontroller. The system aims to reduce congestion and time spent at toll plazas by automating toll payments using RFID tags attached to vehicles. When a vehicle approaches the toll plaza, its RFID tag is read and the toll amount is deducted from the owner's prepaid account linked to the tag. The system can also detect stolen vehicles by matching the tag to a database of stolen vehicles and set off an alarm. The system is intended to streamline traffic flow at toll plazas and assist law enforcement. It uses components like an ARM7 microcontroller, RFID reader, GSM module, display,
An Overview of the Upcoming Changes in UK Gaming Licensing & Tax RegulationiGB Affiliate
The UK’s gambling laws are set to change, enabling the government to tax gaming firms located overseas. It has recently been announced that all gambling operators offering bets to customers in the UK will be required to hold a UK license irrespective of where they are based. The changes are designed to stop offshore operators having an unfair advantage over UK-based competitors – which have to deal with a 15% gross profits tax, on top of corporation tax and VAT – as well as to provide increased protection for British customers gambling online.
So, what do these changes mean for offshore operators and affiliates? When are these changes due to be implemented? And how can the UK prepare for the changing legislation?
This document provides statistics on European aviation for the month of January 2020. Total flights were 0.79 million, a slight increase over the previous year. Average arrival delays increased to 8.3 minutes but average ATFM delay decreased slightly. The top sources of ATFM delay were airports in Paris, Bordeaux, Madrid, and airspace in Karlsruhe, Germany. Airline route charges were highest for Ryanair, Lufthansa, and easyJet while France, Germany, and the UK accounted for the most charges collected.
This document appears to be an excerpt from the Income Tax Act of Singapore. It includes the long title and outlines various parts and sections of the act related to the administration of income tax, imposition of income tax, exemptions from income tax, deductions against income, capital allowances, ascertainment of income, rates of tax, tax deductions, relief against double taxation, persons chargeable for tax, and requirements for tax returns. The document provides an overview of the structure and content of Singapore's Income Tax Act.
The document provides a summary and analysis of Pakistan's Finance Bill 2015, including key budget highlights. It outlines the total revenues and expenditures in the budget, breakdowns of revenue sources and spending allocations, and comments on various policy measures. Some of the major tax policy changes highlighted include a reduction in the corporate tax rate, an increase in tax rates on dividends and electricity bills, and the imposition of a one-time super tax on banks and large companies.
Pakistan budget summary 2015 by IRCOCAAziza Faryal
This document provides a summary of key proposed amendments in the Finance Bill 2015 relating to income tax in Pakistan. Some highlights include:
1) Introduction of a super tax for tax year 2015 at 4% for banks and 3% for other large companies to fund rehabilitation of displaced persons.
2) Reduction of the corporate tax rate from 33% to 32%.
3) A new 10% tax on undistributed reserves of listed companies if reserves exceed paid up capital.
4) Expansion of the definition of small companies and changes to tax rates and slabs for individuals.
5) Enhancement of withholding taxes on dividends and other payments.
The document provides information on typical costs of starting and operating a business in Thailand, including visa and registration fees, accounting costs, office rental rates, tax rates, and excise taxes. Key costs include:
1) Work permit processing fees ranging from 750 - 3,000 baht with visa extensions costing 35,000-45,000 baht and company registration fees of 5,000-250,000 baht.
2) Office rental rates in Bangkok ranging from 700-980 baht per square meter plus additional utility costs.
3) Corporate income tax rates of 15-20% and personal income tax rates ranging from 5-35% depending on taxable income.
This document provides an overview of typical costs for starting and operating a business in Thailand. It includes information on:
- Tax rates such as the 20% corporate income tax rate, 15% personal income tax rate, and 7% VAT rate. It also lists double taxation agreements Thailand has with other countries.
- Labor costs including typical salaries for IT and translation positions, as well as regulations around overtime pay and severance packages.
- Office occupancy costs such as average rental rates for Grade A and B offices in Bangkok.
- Transportation costs like fuel prices, shipping cargo rates from Bangkok, and air cargo rates.
- Communication costs including international phone call rates and monthly internet package prices.
Global fleet-conference presentation-v2İLKAY ERSOY
The document provides an overview of operational leasing in Turkey. It notes that the operational leasing market in Turkey is highly competitive with stable growth. It then discusses that Turkey has a large and promising economy, being the 16th largest in the world by GDP. The automotive industry in Turkey is also outlined, with car sales increasing annually and Turkey being a top producer of passenger vehicles. Finally, the document summarizes the operational leasing industry in Turkey, which has over 200,000 vehicles and is expected to grow substantially in coming years, demonstrating Turkey is an important market for operational leasing.
Survey of over 50 Australian finance executives to determine the readiness to adopt the new AASB 16 and IFRS 16 lease accounting standards. Published in June 2019 by LeaseAccelerator.
Budget 2015-2016 - analysis of indirect tax proposals -clientoswinfo
This document contains a summary of key points from the Indian Union Budget for 2015-2016 presented by Finance Minister Arun Jaitley. Some of the main points included increasing investment in education institutions like AIIMS, IITs, and IIMs. It also outlined proposed changes to corporate tax rates, excise duties, and service tax rates that are expected to increase tax revenues. The budget covered infrastructure development projects in various states and sectors like heritage sites, apprenticeship training, and disability studies. It provided details on proposed amendments to taxation laws and procedures to simplify compliance.
Myanmar has a population of over 59 million people and its tax policy aims to raise government revenue, balance the budget, reduce wealth gaps, and attract foreign investment. The major taxes administered by the Internal Revenue Department are income tax, profit tax, and commercial tax. Income tax rates range from 15-35% for residents and 35-40% for non-residents. Commercial tax rates vary from 5-200% depending on the good or service. Myanmar is working to modernize its tax system through self-assessment and an integrated computer network.
The document provides an overview of investing in Cambodia. It discusses the Council for Development of Cambodia which oversees investment and approves projects. The investment approval process takes 3 working days for conditional approval and 28 days for final approval. Major investments from 2011-2015 were in infrastructure, industries, agriculture, and tourism. Incentives are provided for investments that develop infrastructure, education, innovation, local products, and consulting with the CDC. The tax system, rates, accounting standards and payment deadlines are also summarized. Reasons for investing include natural resources, business support, low costs, and Cambodia's membership in international organizations. Prohibited sectors and a comparison with Thailand are also presented.
Raymond James 12th Annual North American Equities Conferencecorporationlkq
The document discusses forward-looking statements and the risks associated with them. It notes that actual results may differ from projections and that all statements are based on information available at the time and may be updated. Risks that could affect projections are discussed in annual and quarterly SEC filings.
This document provides information on typical costs of doing business in Thailand, including taxes, labor costs, office and industrial space rental rates, utility costs, transportation costs, communication costs, and other miscellaneous expenses. Some key costs and tax rates mentioned include a 20% corporate income tax rate, monthly office space rental rates of 587-787 baht/sqm for grade B and A spaces, an electricity tariff of 5.31 baht/liter for diesel, and mobile phone plans starting at 26 baht/month for unlimited access. Labor costs vary depending on the position, with translation positions paying 150-250 baht/hour and minimum wages ranging from 300-15,000 baht/month depending on region and industry
This document discusses a product tracking system using GPS, RF, and GSM technology. It can be used to track vehicles and cargo for fleet management, logistics companies, and more. The system provides real-time location tracking as well as optional sensors for temperature, fuel levels, and more. It works by installing tracking kits with sensors on vehicles that send data via GSM networks to online software where the location and sensor readings can be viewed on maps. The costs of installing and running the system are provided, showing it can save on fuel, increase efficiency and security, and provide other benefits compared to not having a tracking system.
This document is a ranking of the top 100 Tunisian companies in 2008 by export levels. It lists each company's name, sector of activity, and export level in thousands of Tunisian dinars. The top exporting company was the Groupe Chimique Tunisien in chemicals, with exports of 2,756,000 thousand dinars. Other top exporting sectors included petroleum and derivatives, telecommunications, electrical equipment, and food processing. The document provides a snapshot of Tunisia's largest export-oriented industries and companies.
What is Fastag? How to get Fastag? Complete info Studymeal
Watch the full video on our youtube channel for a better understanding of this topic.
Channel link: https://www.youtube.com/channel/UCI9GeTucX0SKqbwsNTojtVQ
- FASTag is an RFID tag used to make toll payments directly from a prepaid account without stopping at toll plazas. It is a paper-based tag containing a chip and antenna that is pasted on a vehicle's windshield.
- Benefits of FASTag include saving time and fuel at toll plazas, online access to transaction statements and recharging, SMS/email alerts, online monthly pass facility, and a 5% monthly cashback on toll transactions.
- To apply for a FASTag agency, required documents include ID proof, address proof, passport photo, and bank/contact details which are submitted online to create an agent account on the FASTag portal. Eligible individuals
TOYOTA-CBA AUTO PARTS INDUSTRY CO., LIMITED-TOYOTAQueensa Hu
This document is a catalogue from CBA Auto Parts Industry Co., Ltd listing Toyota part numbers and vehicle applications. It contains over 100 part numbers organized by a 123xx-xxxx format, along with the vehicle make, model, and year they are intended for. The document provides contact information for CBA Auto Parts at the top including their address, phone number, fax, and email for inquiries.
Automatic Toll Collection and Anti-theft Alert System Using RFID and Microcon...IRJET Journal
This document describes an automatic toll collection and anti-theft alert system using RFID and a microcontroller. The system aims to reduce congestion and time spent at toll plazas by automating toll payments using RFID tags attached to vehicles. When a vehicle approaches the toll plaza, its RFID tag is read and the toll amount is deducted from the owner's prepaid account linked to the tag. The system can also detect stolen vehicles by matching the tag to a database of stolen vehicles and set off an alarm. The system is intended to streamline traffic flow at toll plazas and assist law enforcement. It uses components like an ARM7 microcontroller, RFID reader, GSM module, display,
An Overview of the Upcoming Changes in UK Gaming Licensing & Tax RegulationiGB Affiliate
The UK’s gambling laws are set to change, enabling the government to tax gaming firms located overseas. It has recently been announced that all gambling operators offering bets to customers in the UK will be required to hold a UK license irrespective of where they are based. The changes are designed to stop offshore operators having an unfair advantage over UK-based competitors – which have to deal with a 15% gross profits tax, on top of corporation tax and VAT – as well as to provide increased protection for British customers gambling online.
So, what do these changes mean for offshore operators and affiliates? When are these changes due to be implemented? And how can the UK prepare for the changing legislation?
This document provides statistics on European aviation for the month of January 2020. Total flights were 0.79 million, a slight increase over the previous year. Average arrival delays increased to 8.3 minutes but average ATFM delay decreased slightly. The top sources of ATFM delay were airports in Paris, Bordeaux, Madrid, and airspace in Karlsruhe, Germany. Airline route charges were highest for Ryanair, Lufthansa, and easyJet while France, Germany, and the UK accounted for the most charges collected.
This document appears to be an excerpt from the Income Tax Act of Singapore. It includes the long title and outlines various parts and sections of the act related to the administration of income tax, imposition of income tax, exemptions from income tax, deductions against income, capital allowances, ascertainment of income, rates of tax, tax deductions, relief against double taxation, persons chargeable for tax, and requirements for tax returns. The document provides an overview of the structure and content of Singapore's Income Tax Act.
The document provides a summary and analysis of Pakistan's Finance Bill 2015, including key budget highlights. It outlines the total revenues and expenditures in the budget, breakdowns of revenue sources and spending allocations, and comments on various policy measures. Some of the major tax policy changes highlighted include a reduction in the corporate tax rate, an increase in tax rates on dividends and electricity bills, and the imposition of a one-time super tax on banks and large companies.
Pakistan budget summary 2015 by IRCOCAAziza Faryal
This document provides a summary of key proposed amendments in the Finance Bill 2015 relating to income tax in Pakistan. Some highlights include:
1) Introduction of a super tax for tax year 2015 at 4% for banks and 3% for other large companies to fund rehabilitation of displaced persons.
2) Reduction of the corporate tax rate from 33% to 32%.
3) A new 10% tax on undistributed reserves of listed companies if reserves exceed paid up capital.
4) Expansion of the definition of small companies and changes to tax rates and slabs for individuals.
5) Enhancement of withholding taxes on dividends and other payments.
The document provides information on typical costs of starting and operating a business in Thailand, including visa and registration fees, accounting costs, office rental rates, tax rates, and excise taxes. Key costs include:
1) Work permit processing fees ranging from 750 - 3,000 baht with visa extensions costing 35,000-45,000 baht and company registration fees of 5,000-250,000 baht.
2) Office rental rates in Bangkok ranging from 700-980 baht per square meter plus additional utility costs.
3) Corporate income tax rates of 15-20% and personal income tax rates ranging from 5-35% depending on taxable income.
This document provides an overview of typical costs for starting and operating a business in Thailand. It includes information on:
- Tax rates such as the 20% corporate income tax rate, 15% personal income tax rate, and 7% VAT rate. It also lists double taxation agreements Thailand has with other countries.
- Labor costs including typical salaries for IT and translation positions, as well as regulations around overtime pay and severance packages.
- Office occupancy costs such as average rental rates for Grade A and B offices in Bangkok.
- Transportation costs like fuel prices, shipping cargo rates from Bangkok, and air cargo rates.
- Communication costs including international phone call rates and monthly internet package prices.
Global fleet-conference presentation-v2İLKAY ERSOY
The document provides an overview of operational leasing in Turkey. It notes that the operational leasing market in Turkey is highly competitive with stable growth. It then discusses that Turkey has a large and promising economy, being the 16th largest in the world by GDP. The automotive industry in Turkey is also outlined, with car sales increasing annually and Turkey being a top producer of passenger vehicles. Finally, the document summarizes the operational leasing industry in Turkey, which has over 200,000 vehicles and is expected to grow substantially in coming years, demonstrating Turkey is an important market for operational leasing.
Survey of over 50 Australian finance executives to determine the readiness to adopt the new AASB 16 and IFRS 16 lease accounting standards. Published in June 2019 by LeaseAccelerator.
Budget 2015-2016 - analysis of indirect tax proposals -clientoswinfo
This document contains a summary of key points from the Indian Union Budget for 2015-2016 presented by Finance Minister Arun Jaitley. Some of the main points included increasing investment in education institutions like AIIMS, IITs, and IIMs. It also outlined proposed changes to corporate tax rates, excise duties, and service tax rates that are expected to increase tax revenues. The budget covered infrastructure development projects in various states and sectors like heritage sites, apprenticeship training, and disability studies. It provided details on proposed amendments to taxation laws and procedures to simplify compliance.
Myanmar has a population of over 59 million people and its tax policy aims to raise government revenue, balance the budget, reduce wealth gaps, and attract foreign investment. The major taxes administered by the Internal Revenue Department are income tax, profit tax, and commercial tax. Income tax rates range from 15-35% for residents and 35-40% for non-residents. Commercial tax rates vary from 5-200% depending on the good or service. Myanmar is working to modernize its tax system through self-assessment and an integrated computer network.
The document provides an overview of investing in Cambodia. It discusses the Council for Development of Cambodia which oversees investment and approves projects. The investment approval process takes 3 working days for conditional approval and 28 days for final approval. Major investments from 2011-2015 were in infrastructure, industries, agriculture, and tourism. Incentives are provided for investments that develop infrastructure, education, innovation, local products, and consulting with the CDC. The tax system, rates, accounting standards and payment deadlines are also summarized. Reasons for investing include natural resources, business support, low costs, and Cambodia's membership in international organizations. Prohibited sectors and a comparison with Thailand are also presented.
Raymond James 12th Annual North American Equities Conferencecorporationlkq
The document discusses forward-looking statements and the risks associated with them. It notes that actual results may differ from projections and that all statements are based on information available at the time and may be updated. Risks that could affect projections are discussed in annual and quarterly SEC filings.
This document provides information on typical costs of doing business in Thailand, including taxes, labor costs, office and industrial space rental rates, utility costs, transportation costs, communication costs, and other miscellaneous expenses. Some key costs and tax rates mentioned include a 20% corporate income tax rate, monthly office space rental rates of 587-787 baht/sqm for grade B and A spaces, an electricity tariff of 5.31 baht/liter for diesel, and mobile phone plans starting at 26 baht/month for unlimited access. Labor costs vary depending on the position, with translation positions paying 150-250 baht/hour and minimum wages ranging from 300-15,000 baht/month depending on region and industry
Shell uses an In-Vehicle Monitoring System (IVMS) to track key driving data from their fleet vehicles. This includes speed, acceleration, braking, seatbelt usage, and more. They analyze this data to classify drivers and provide feedback to improve safety performance. Results from pilot programs show improvements such as reduced traffic violations by 83%, fewer driving incidents, higher fuel efficiency up to 3%, and lower maintenance costs up to 36k. The IVMS also helps investigate incidents and improve customer satisfaction. In summary, Shell's use of vehicle tracking technology has led to enhanced road safety, more efficient driving, and economic benefits.
This document provides an overview of typical costs for starting and operating a business in Thailand in 2023. It includes estimates for visa and registration fees, labor costs, office occupancy costs, construction costs, utility rates, transportation costs, communication costs, and industrial estates/facilities. Tax rates are also presented, including corporate income tax, personal income tax, value added tax, withholding tax, and double taxation agreements Thailand has with other countries. Specific excise taxes are shown for products like petroleum, electrical appliances, and automobiles.
This document provides a summary of typical costs of starting and operating a business in Thailand, including visa and registration fees, accounting costs, office rental rates, construction costs, labor costs, and utility rates. It also outlines taxation rates in Thailand such as corporate income tax rates up to 20%, personal income tax rates up to 35%, value added tax of 7%, and excise taxes on petroleum products. Key costs included work permit processing fees from $23-91, company registration from $152-7,616, typical office rental rates of $21-29 per square meter, and construction costs of $457-1,523 per square meter for industrial and office buildings.
This document provides an overview of investment in Myanmar, including key sectors, foreign investment levels, and the country's new investment law. It summarizes Myanmar's top invested sectors as oil and gas, electric power, and manufacturing. It also outlines the structure of the new Myanmar Investment Law, including the Myanmar Investment Commission, application process, incentives framework, and dispute resolution mechanisms. The presentation aims to position Myanmar favorably for regional investment under the new law.
Handbook ppt on gst goods & service tax _ top gst expertsCA Milin Shah
GST is on the way from 1st July 2017, Be ready for the biggest change in tax world. Would like to get everything about GST in your hand? right now ? right away _just click on the link to get everything on GST in sweet & simple language.
Costs of doing business in Thailand include taxes, labor costs, office and factory rents, utility expenses, transportation fees, and communication rates. Some key points include:
- Corporate income tax is 20% for most companies and personal income tax has progressive rates up to 35%. There are also value added and withholding taxes.
- Labor costs vary by position, with IT positions earning around 30,000-50,000 baht (US$900-1,500) monthly and translation work costing 300-500 baht (US$9-15) per word.
- Office space in Bangkok costs 638-859 (US$19-26) per square meter monthly for grade B and A buildings respectively
The document summarizes key budget proposals for excise, customs, and service tax laws in India for 2016. Some of the key changes proposed include rationalization of certain cesses, changes to excise duty rates on various goods, expansion of excise duty levy to jewelry and readymade garments, and changes to certain service tax provisions like introduction of Krishi Kalyan cess and changes to CENVAT credit rules. Changes are also proposed to customs duty rates on various goods and customs warehousing provisions.
Car Rental Systems (ระบบบริหารการเช่ารถยนต์ครบวงจร) by iNT Software.netAnantachai Ittiworapong
1. Centralization Systems
-Fleet Control Systems
-Invoice Agreement Process
-Chauffeur Management
-Customer Service
-Customer Management
-Management Decision
2.Function Systems available all department
-Centralization systems
-Real time access online
-Advance search
3.Online Decision Systems
-Utilizations (UT Management)
-Web Plan Process
-Dash Board Decision
Economic Risk Factor Update: June 2024 [SlideShare]Commonwealth
May’s reports showed signs of continued economic growth, said Sam Millette, director, fixed income, in his latest Economic Risk Factor Update.
For more market updates, subscribe to The Independent Market Observer at https://blog.commonwealth.com/independent-market-observer.
13 Jun 24 ILC Retirement Income Summit - slides.pptxILC- UK
ILC's Retirement Income Summit was hosted by M&G and supported by Canada Life. The event brought together key policymakers, influencers and experts to help identify policy priorities for the next Government and ensure more of us have access to a decent income in retirement.
Contributors included:
Jo Blanden, Professor in Economics, University of Surrey
Clive Bolton, CEO, Life Insurance M&G Plc
Jim Boyd, CEO, Equity Release Council
Molly Broome, Economist, Resolution Foundation
Nida Broughton, Co-Director of Economic Policy, Behavioural Insights Team
Jonathan Cribb, Associate Director and Head of Retirement, Savings, and Ageing, Institute for Fiscal Studies
Joanna Elson CBE, Chief Executive Officer, Independent Age
Tom Evans, Managing Director of Retirement, Canada Life
Steve Groves, Chair, Key Retirement Group
Tish Hanifan, Founder and Joint Chair of the Society of Later life Advisers
Sue Lewis, ILC Trustee
Siobhan Lough, Senior Consultant, Hymans Robertson
Mick McAteer, Co-Director, The Financial Inclusion Centre
Stuart McDonald MBE, Head of Longevity and Democratic Insights, LCP
Anusha Mittal, Managing Director, Individual Life and Pensions, M&G Life
Shelley Morris, Senior Project Manager, Living Pension, Living Wage Foundation
Sarah O'Grady, Journalist
Will Sherlock, Head of External Relations, M&G Plc
Daniela Silcock, Head of Policy Research, Pensions Policy Institute
David Sinclair, Chief Executive, ILC
Jordi Skilbeck, Senior Policy Advisor, Pensions and Lifetime Savings Association
Rt Hon Sir Stephen Timms, former Chair, Work & Pensions Committee
Nigel Waterson, ILC Trustee
Jackie Wells, Strategy and Policy Consultant, ILC Strategic Advisory Board
Fabular Frames and the Four Ratio ProblemMajid Iqbal
Digital, interactive art showing the struggle of a society in providing for its present population while also saving planetary resources for future generations. Spread across several frames, the art is actually the rendering of real and speculative data. The stereographic projections change shape in response to prompts and provocations. Visitors interact with the model through speculative statements about how to increase savings across communities, regions, ecosystems and environments. Their fabulations combined with random noise, i.e. factors beyond control, have a dramatic effect on the societal transition. Things get better. Things get worse. The aim is to give visitors a new grasp and feel of the ongoing struggles in democracies around the world.
Stunning art in the small multiples format brings out the spatiotemporal nature of societal transitions, against backdrop issues such as energy, housing, waste, farmland and forest. In each frame we see hopeful and frightful interplays between spending and saving. Problems emerge when one of the two parts of the existential anaglyph rapidly shrinks like Arctic ice, as factors cross thresholds. Ecological wealth and intergenerational equity areFour at stake. Not enough spending could mean economic stress, social unrest and political conflict. Not enough saving and there will be climate breakdown and ‘bankruptcy’. So where does speculative design start and the gambling and betting end? Behind each fabular frame is a four ratio problem. Each ratio reflects the level of sacrifice and self-restraint a society is willing to accept, against promises of prosperity and freedom. Some values seem to stabilise a frame while others cause collapse. Get the ratios right and we can have it all. Get them wrong and things get more desperate.
In a tight labour market, job-seekers gain bargaining power and leverage it into greater job quality—at least, that’s the conventional wisdom.
Michael, LMIC Economist, presented findings that reveal a weakened relationship between labour market tightness and job quality indicators following the pandemic. Labour market tightness coincided with growth in real wages for only a portion of workers: those in low-wage jobs requiring little education. Several factors—including labour market composition, worker and employer behaviour, and labour market practices—have contributed to the absence of worker benefits. These will be investigated further in future work.
The Rise and Fall of Ponzi Schemes in America.pptxDiana Rose
Ponzi schemes, a notorious form of financial fraud, have plagued America’s investment landscape for decades. Named after Charles Ponzi, who orchestrated one of the most infamous schemes in the early 20th century, these fraudulent operations promise high returns with little or no risk, only to collapse and leave investors with significant losses. This article explores the nature of Ponzi schemes, notable cases in American history, their impact on victims, and measures to prevent falling prey to such scams.
Understanding Ponzi Schemes
A Ponzi scheme is an investment scam where returns are paid to earlier investors using the capital from newer investors, rather than from legitimate profit earned. The scheme relies on a constant influx of new investments to continue paying the promised returns. Eventually, when the flow of new money slows down or stops, the scheme collapses, leaving the majority of investors with substantial financial losses.
Historical Context: Charles Ponzi and His Legacy
Charles Ponzi is the namesake of this deceptive practice. In the 1920s, Ponzi promised investors in Boston a 50% return within 45 days or 100% return in 90 days through arbitrage of international reply coupons. Initially, he paid returns as promised, not from profits, but from the investments of new participants. When his scheme unraveled, it resulted in losses exceeding $20 million (equivalent to about $270 million today).
Notable American Ponzi Schemes
1. Bernie Madoff: Perhaps the most notorious Ponzi scheme in recent history, Bernie Madoff’s fraud involved $65 billion. Madoff, a well-respected figure in the financial industry, promised steady, high returns through a secretive investment strategy. His scheme lasted for decades before collapsing in 2008, devastating thousands of investors, including individuals, charities, and institutional clients.
2. Allen Stanford: Through his company, Stanford Financial Group, Allen Stanford orchestrated a $7 billion Ponzi scheme, luring investors with fraudulent certificates of deposit issued by his offshore bank. Stanford promised high returns and lavish lifestyle benefits to his investors, which ultimately led to a 110-year prison sentence for the financier in 2012.
3. Tom Petters: In a scheme that lasted more than a decade, Tom Petters ran a $3.65 billion Ponzi scheme, using his company, Petters Group Worldwide. He claimed to buy and sell consumer electronics, but in reality, he used new investments to pay off old debts and fund his extravagant lifestyle. Petters was convicted in 2009 and sentenced to 50 years in prison.
4. Eric Dalius and Saivian: Eric Dalius, a prominent figure behind Saivian, a cashback program promising high returns, is under scrutiny for allegedly orchestrating a Ponzi scheme. Saivian enticed investors with promises of up to 20% cash back on everyday purchases. However, investigations suggest that the returns were paid using new investments rather than legitimate profits. The collapse of Saivian l
Discover the Future of Dogecoin with Our Comprehensive Guidance36 Crypto
Learn in-depth about Dogecoin's trajectory and stay informed with 36crypto's essential and up-to-date information about the crypto space.
Our presentation delves into Dogecoin's potential future, exploring whether it's destined to skyrocket to the moon or face a downward spiral. In addition, it highlights invaluable insights. Don't miss out on this opportunity to enhance your crypto understanding!
https://36crypto.com/the-future-of-dogecoin-how-high-can-this-cryptocurrency-reach/
An accounting information system (AIS) refers to tools and systems designed for the collection and display of accounting information so accountants and executives can make informed decisions.
Abhay Bhutada, the Managing Director of Poonawalla Fincorp Limited, is an accomplished leader with over 15 years of experience in commercial and retail lending. A Qualified Chartered Accountant, he has been pivotal in leveraging technology to enhance financial services. Starting his career at Bank of India, he later founded TAB Capital Limited and co-founded Poonawalla Finance Private Limited, emphasizing digital lending. Under his leadership, Poonawalla Fincorp achieved a 'AAA' credit rating, integrating acquisitions and emphasizing corporate governance. Actively involved in industry forums and CSR initiatives, Abhay has been recognized with awards like "Young Entrepreneur of India 2017" and "40 under 40 Most Influential Leader for 2020-21." Personally, he values mindfulness, enjoys gardening, yoga, and sees every day as an opportunity for growth and improvement.
How to Invest in Cryptocurrency for Beginners: A Complete GuideDaniel
Cryptocurrency is digital money that operates independently of a central authority, utilizing cryptography for security. Unlike traditional currencies issued by governments (fiat currencies), cryptocurrencies are decentralized and typically operate on a technology called blockchain. Each cryptocurrency transaction is recorded on a public ledger, ensuring transparency and security.
Cryptocurrencies can be used for various purposes, including online purchases, investment opportunities, and as a means of transferring value globally without the need for intermediaries like banks.
How to Invest in Cryptocurrency for Beginners: A Complete Guide
WHT 2020-21
1. Page 1 of 8
1
WITHHOLDING RATES
(SUBJECT WISE)
IMPORTS
INDIVIDUAL
DIVIDEND
WITHDRAWALS
FROM BANK
PURCHASE OF MOTOR
VEHICLES
BROKERAGE AND
COMMISSION
INTEREST SHARES SALE & PURCHASE
NON-RESIDENT ELECTRICITY
GOODS, SERVICE &
CONTRACTS PHONE & INTERNET
EXPORTS
AIR TICKETS
RENT
PRIZE AND WINNINGS
PROPERTY SALE
& PURCHASE
DISTRIBUTORS, DEALERS,
WHOLESALERS
PETROL & CNG
OTHERS
Moore Shekha Mufti is an independent member firm of Moore Global International, members in principal cities throughout the world.
TAX YEAR 2021
With effect from July 01, 2020
Chartered Accountants
2. 1
Chartered Accountants
.
SECTIONS PAYMENT / TRANSACTION WITHHOLDING TAX RATES
A. IMPORTS
Part I of 12th
Schedule
[Annexure I]
Part II of 12th
Schedule
[Annexure II]
Part III of the 12th
Schedule
[Annexure III]
IMPORTS
148
"Imports
(Minimum Tax except by an
Industrial undertaking for
its own use."
Filer Non-Filer Filer Non-Filer Filer Non-Filer
1% 2% 2% 4% 5.5% 11%
Manufacturers covered under S.R.O. 1125(I)/2011 1% 2%
Pharmaceutical Imported Finish Goods
4% 8%
B. INDIVIDUAL Slabs Rates
INDIVIDUAL
149 Salary
Slab
I
Rate on Exceeding
Amount
Fixed Tax
Up to 600,000 Nil Nil
600,001 to 1,200,000 5% Nil
1,200,001 to 1,800,000 10% 30,000
1,800,001 to 2,500,000 15% 90,000
2,500,001 to 3,500,000 17.5% 195,000
3,500,001 to 5,000,000 20% 370,000
5,000,001 to 8,000,000 22.5% 670,000
8,000,001 to 12,000,000 25% 1,345,000
12,000,001 to 30,000,000 27.5% 2,345,000
30,000,001 to 50,000,000 30% 7,295,000
50,000,001 to 75,000,000 32.5% 13,295,000
75,000,000 and above 35% 21,420,000
149(3) BoD Meeting Fee 20% on Gross amount at the time of Payment to Director
C. DIVIDEND Individual/AOP Companies
DIVIDEND
150
Filer Non-Filer Filer Non-Filer
Power Generation
*Subject to the implementation &
Purchase Agreements
7.5% 15% 7.5% 15%
Cash Dividend / Mutual Fund 15% 30% 15% 30%
Stock Fund 15% 30% 15% 30%
Money Market Fund 15% 30% 15% 30%
Income Fund or any other fund 15% 30% 15% 30%
REIT Scheme 25% 50% 25% 50%
Rental REIT Scheme 25% 50% 25% 50%
Exempt company OR Non tax payable
Companies
25% 50% 25% 50%
150A Dividend on Sukuks
10% < 1million 20%
25% 50%
12.5% < 1million 25%
236S Specie Dividend 15% 30% 15% 30%
3. 2
Chartered Accountants
Individual /AOP/Company
D. INTEREST Filer Non-Filer Filer Non-Filer
INTEREST
151 Interest If Interest < 500,000 / Annum If Interest > 500,000 / Annum
151(1)(a) Interest on National Saving Scheme (NSS)
10% 20% 15% 30%
151(1)(b) Interest on Bank Account
151(1)(c) Interest on Federal Government, Provincial
Government & Local Government Bonds
151(1)(d) Interest on Company Loans
E. NON-RESIDENT
Individual /AOP/Company
Filer Non Filer
NON–RESIDENT
152(1) Royalty or Fee for Technical
Services 15% 30%
152(IA) Construction Services 7% 7%
Advertisement by TV Satellite
Channels 7% 7%
152(1AAA) Media Person Advertisement
Services 10% 10%
152(1C)
Fee for Offshore Digital Services 5% 5%
152(2) Any Other Services 20% 40%
152
(2A)
(a) Supply of Goods
Companies IND./AOP
Filer Non Filer File
r
Non Filer
4% 8% 4.5% 9%
(b) Services 8% 16% 10% 20%
(c)
Contract 7% 14% 7% 14%
Sports Person Filer Non Filer
10% 20%
152A Foreign Produced Commercial
Filer Non Filer
20% 40%
152(5)(I)
Companies IND./AOP
Filer Non Filer Filer Non Filer
1 Transport Services
3% 6% 3% 6%
2 Freight Forwarding Services
3 Air Cargo Services
4 Courier Services
5 Manpower Outsourcing Services
6 Hotel Services
7 Security Guard Services
8 Software Development Services
9 IT Services and IT Enabled Services
10 Tracking Services
11 Advertising Services (Other than
Print/Electronic Media)
12 Share Registrar Services
14 Engineering Services
15 Car Rental Services
16 Building Maintenance Services
4. 3
Chartered Accountants
F. GOODS, SERVICES & CONTRACTS Companies IND./AOP
GOODS,SERVICES&CONTRACTS
GOODS
153(1)(a)
Rice, Cotton Seed Oil, Edible Oils
(if Annual Supplies > 75K)
Filer Non-Filer Filer Non-Filer
1.5% 3% 1.5% 3%
Other Goods including Toll Manufacturing
(if Annual Supplies > 75K) 4% 8% 4.5% 9%
Dealer and Sub-Dealer of Sugar, Cement and
Edible Oil 0.25% 0.50% 0.25% 0.50%
153(1)(ab) Distributors of FMCG (excluding durable goods) 2% 4% 2.5% 5%
SERVICES
153(1)(b)
Services
(if Annual Services > 30K) 8% 16% 10% 20%
1 Transport Services
3% 6% 3% 6%
2 Freight Forwarding Services
3 Air Cargo Services
4 Courier Services
5 Manpower Outsourcing Services
6 Hotel Services
7 Security Guard Services
8 Software Development Services
9 IT Services and IT Enabled Services
10 Tracking Services
11 Advertising Services (Other than
Print/Electronic Media)
12 Share Registrar Services
13 Engineering Services
14 Warehousing Services
15 Services Rendered by Asset Management
Companies
16 Data Services provided under license issued
by PTA
17 Telecommunication Infrastructure (Tower)
Services
18 Car Rental Services
19 Building Maintenance Services
20 Services Rendered by Pakistan Stock
Exchange Limited and Pakistan Mercantile
Exchange Limited
21 Inspection
22 Certification
23 Testing
24 Training Services
Electronic and Print Media Advertising Services 1.5% 3% 1.5% 3%
17 Services Rendered by:
Pakistan Stock Exchange Ltd.
and
Pakistan Mercantile Exchange Ltd.
18 Inspection
3% 6% 3% 6%
19 Certification
20 Testing
21 Training Services
5. 4
Chartered Accountants
CONTRACT
153(1)(C
Contract;
(If Annual Contract > Rs. 10K)
7% 14% 7.5% 15%
Sports Person
Filer Non Filer
10% 20%
153(2) Stitching, Dying, Printing, Embroidery etc.
Company/ AOP/Individual
Filer Non Filer
1% 2%
153(B) Royalty to Resident Persons 15% 30%
G. EXPORTS
Company/ AOP/Individual
Filer Non-Filer
EXPORTS
154 Exports 1% -
154(1) Export of Goods 1% -
154(2) Export Commission 5% -
154(3) Inland Bank to Bank Letter of Credit 1% -
154(3A) Export Processing Zone 1% -
154(3B) Indirect Exporter; SPO 1% -
H. RENT COMPANY IND./AOP
RENT
155 Rent (On Gross Rental Payment)
Filer OR Non-Filer Slabs
Rate on Exceeding
Amount
Fixed Tax
15%
Up to 200,000 Nil Nil
200,000 to 600,000 5% Nil
600,000 to 1,000,000 10% 20,000
1,000,000 to 2,000,000 15% 60,000
2,000,000 to 4,000,000 20% 210,000
4,000,000 to 6,000,000 25% 610,000
6,000,000 to 8,000,000 30% 1,110,000
8,000,000 and above 35% 1,710,000
I. PRIZE & WINNINGS Companies/ IND./AOP
PRIZE&
WINNING
156 Prize Bonds
Filer Non-Filer
15% 30%
Prizes, Winning, Lottery & Raffles 20% 40%
J. PETROL AND CNG Companies/ IND./AOP
PETROL
&CNG
156A Petrol & Petroleum Products
Filer Non-Filer
12% 24%
234A CNG Stations 4% 8%
6. 5
Chartered Accountants
K. WITHDRAWALS FROM BANK Filer Non-Filer
BANKS
231A Cash Withdrawal (if > 50k /day) - 0.6%
231AA Bearer Banking Transaction (if > 25k /day) - 0.6%
236P Banking Transaction Other than Cash - 0.6%
L. PURCHASE OF MOTOR VEHICLES Engine Capacity
Filer
(Per Annum)
Non-Filer
(Per Annum)
PURCHASEOFMOTORVEHICLES
231B(1A) At the time of Motor Vehicle Leasing Any Motor Vehicle - 4%
231B(1)
& (3) On Registration by Excise & Taxation Dept.
&
On Sale by Manufacturer (Car or Jeep)
Up to 850cc 7,500 / seat 15,000 / seat
851cc to 1000cc 15,000 / seat 30,000 / seat
1001 to 1300cc 25,000 / seat 50,000 / seat
1301cc to 1600cc 50,000 / seat 100,000 / seat
1601cc to 1800cc 75,000 / seat 150,000 / seat
1801cc to 2000cc 100,000 / seat 200,000 / seat
2000cc to 2500cc 150,000 / seat 300,000 / seat
2500cc to 3000cc 200,000 / seat 400,000 / seat
Above 3000cc 250,000 / seat 500,000 / seat
231B(2)
Transfer or Ownership
(Tax rate shall be reduced by 10% each year
from the date of 1st registration)
Engine Capacity
Filer
(Per Annum)
Non-Filer
(Per Annum)
Up to 850cc - -
851cc to 1000cc 5,000 / seat 10,000 / seat
1001 to 1300cc 7,500 / seat 15,000 / seat
1301cc to 1600cc 12,500 / seat 25,000 / seat
1601cc to 1800cc 18,750 / seat 37,500 / seat
1801cc to 2000cc 25,000 / seat 50,000 / seat
2000cc to 2500cc 37,500 / seat 75,000 / seat
2500cc to 3000cc 50,000 / seat 100,000 / seat
Above 3000cc 62,500 / seat 125,000 / seat
234 Private Motor Vehicle
Engine Capacity
Filer
(Per Annum)
Non-Filer
(Per Annum)
Up to 1000cc 800 / seat 1,600 / seat
1001cc to 1199cc 1,500 / seat 3,000 / seat
1200cc to 1299cc 1,750 / seat 3,500 / seat
1300cc to 1499cc 2,500 / seat 5,000 / seat
1500cc to 1599cc 3,750 / seat 7,500 / seat
1600cc to 1999cc 4,500 / seat 9,000 / seat
2000cc & above 10,000 / seat 20,000 / seat
M. BROKERAGE AND COMMISSION Companies/ IND./AOP
BROKERAGE&
COMMISSION
233
Advertising Commission
Filer Non- Filer
10% 20%
Life Insurance Agent ( If < 500,000) 8% 16%
Other Commissions 12% 24%
236J
Commission Agents (Fruits &
Vegetables) and Arhatis
Omitted
7. 6
Chartered Accountants
N. SHARES SALE & PURCHASE Description
Companies/ IND./AOP
Filers Non-Filers
SHARES
233A
Collection by Pakistan Stock Exchange
(Adjustable)
Purchase of Shares
0.02%
of Purchase Value
0.04%
of Purchase Value
Sale of Shares 0.02% of Sale Value 0.04% of Sale Value
233AA Collection by NCCPL 10%
O. ELECTRICITY (ON GROSS)
Companies/ IND./AOP
Filer/Non-Filer
ELECTRICITY
235
Commercial 12%
Industrial 5%
235A Domestic
Not < 75,000 0%
Exceeding 75,000 7.5%
P. PHONE & INTERNET
Companies/ IND./AOP
Filer/Non-Filer
PHONES&
INTERNET
236 Telephone Bill
12.5%
Internet Bills
Phone Cards
Q. AIR TICKETS Companies/ IND./AOP
AIRTICKETS
236B
Domestic Air Tickets
(Except Baluchistan Coastal Belt, Azad
Jammu Kashmir, FATA, Gilgit-Baltistan
and Chitral)
5%
236L
International Air Tickets: -
First/Executive Class 16,000/- Per Person
Others Excluding Economy 12,000/- Per Person
Economy Nil
R. PROPERTY SALE AND PURCHASE
Companies/ IND./AOP
Filer Non-Filer
PROPERTY
236C Sale of Property 1% 2%
236K
On Purchase of immovable Property and person
responsible for collecting payments in Installment
on the Fair Market Value
1% 2%
S. Function & Gatherings Cities of Pakistan Tax Rate
FUNCTION&
GATHERINGS
236D
Marriage related Functions
Omitted
Other Functions & Gatherings
8. 7
Chartered Accountants
T. DISTRIBUTORS, DEALERS, WHOLESALERS
Companies/ IND./AOP
Filer Non-Filer
DISTRIBUTORSDEALER
236G
Fertilizers 0.7% 1.4%
Other than Fertilizers 0.1% 0.2%
236H
Sales to Retailers/Wholesalers by Distributors /
Dealer
Electronics 1% 2%
Others 0.5% 1%
236HA Sale of Certain Petroleum Products (Final) 0.5% 1%
U. EDUCATION EXPENSES
Only Individual
Filer Non-Filer
EDUCATION
236I For Institutions in Pakistan
Omitted 5%
236R For Institutions outside Pakistan
Omitted
V. TOBACCO Filer/Non-Filer
TOBACCO
236X On the purchase value of Tobacco Omitted
W. OTHER VARIOUS WITHHOLDING SECTIONS;
OTHERS
Cl. 23A, Part I
of 2nd Sch.
Voluntarily Pension Scheme 3 years Average 3 years Average
235B Steel Metals, Re-roller etc. Rs.1/- per unit of Electricity
236F Cable Operators Omitted
236Q Rent of Machinery & Equipment ; Minimum Tax 10%
236U
Premium by Insurance Companies
Types of Premium Non-Filer Only
General Insurance Premium
Omitted
Life Insurance Premium if exceeding
of
Rs.0.3 Million per annum
Corp Loan Insurance Scheme (CLIS),
Live Stock Insurance Scheme (LIS)
& Others
236V Extraction of Minerals
Filer Non-Filer
Omitted
236A
Other Auction 10% 20%
Immovable Property Sold by Auction 5% 10%
236O
Advance tax under this chapter shall not
be collected from
Federal Government, Provincial Government
Foreign Diplomats, Diplomatic Mission
Exemption Certificate
236Y
Any amount Remitted outside Pakistan through
Credit, Debit or Prepaid Cards
1% 2%