Taxes Applicable on PTCL Services
Advance Income Tax (AIT)
PTCL, as provider of telephony and Internet services, is required to collect AIT from its customers, under Section 236 of the Income Tax Ordinance, 2001 (ITO), on all modes of receipts and billings.
AIT collection is not required if the customer is specifically exempt under Section 236(4) of the ITO. If eligible, kindly share the documentation related to your exemption status with the PTCL representative working for you, to have the AIT excluded from your billing.
You can obtain the certificate for AIT collected on your PTCL bills by logging into the Customer Portal, or visit your closest PTCL sales and service centre.
Goods/Services Taxes (GST)
GST refers to Federal Excise Duty (FED), Federal Sales Tax and the provincial /territorial sales taxes applicable to PTCL’s products and services in different provinces and regions, based on location of the customer, as per following rates:
|
Product / Service |
AIT |
GST |
||||||
|
Punjab, Sindh, KPK, Balochistan, ICT, AJK |
Ex-tribal areas (FATA /PATA) |
Islamabad Capital Territory (ICT) |
Punjab |
Sindh |
Khyber Pakhtunkhwa (KPK) |
Balochistan |
Azad Jammu & Kashmir |
|
|
Landline telephone |
10% exceeding Rs. 1,000 per month |
0%* |
19.5% |
19.5% |
19.5% |
19.5% |
19.5% |
19.5% |
|
Internet Services |
15% |
0%* |
19.5% |
19.5% |
19.5% |
19.5% |
19.5% |
19.5% |
|
TV, Video on Demand, Video Streaming |
N/A |
N/A |
15% |
5% |
10% |
19.5% |
2% |
15% |
|
Value Added Services (VAS) |
N/A |
N/A |
19.5% |
19.5% |
19.5% |
19.5% |
19.5% |
19.5% |
|
Equipment & Devices |
N/A |
N/A |
18% |
18% |
18% |
18% / 0%** |
18% / 0%** |
18% |
For package-wise tax details, please Click Here.
*Ex-tribal areas refer to former Federally and provincially administered tribal areas (FATA/PATA) merged with KPK and Balochistan. Federal Government has exempted the collection of AIT from residents of those areas, vide Clause (109A) of Part IV of Second Schedule to the Income Tax Ordinance, 2001, read with FBR SR0 1213(I)/2018 dated 5 October 2018. The said exemption is valid till 30 June 2024.
**The Federal Government has exempted the Federal Sales Tax on supplies made in ex-tribal areas, vide Serial 151 in Table-1 of Sixed Schedule to the Sales Tax Act, 1990, read with FBR SRO 1212(I)/2018 dated 5 October 2018. The exemption is valid till 30 June 2024.
