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). AIT is required to be collected from all customers, 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 relevant, you can share certification related to your tax exemption with the PTCL service 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 in to the Customer Portal, or visiting your near PTCL service centre.
Goods/Services Taxes (GST)
GST means and includes Federal Excise Duty (FED), Federal Sales Tax, or the provincial /territorial sales taxes applicable to PTCL’s products and services in different provinces and regions, 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 charges |
10% exceeding Rs. 1,000 per month |
0%* |
19.5% |
19.5% |
19.5% |
19.5% |
19.5% |
19.5% |
|
Internet/Bandwidth – Fiber, DSL, EVO, DPLC |
15% |
0%* |
19.5% |
19.5% |
19.5% |
19.5% |
19.5% |
19.5% |
|
TV/Media: PTCL Smart TV, Smart TV App, Video on Demand, |
N/A |
N/A |
15% |
5% |
10% |
19.5% |
15% |
16% |
|
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 |
17% |
17% |
17% |
17% / 0%** |
17% / 0%** |
17% |
*The former Federally and provincially administered tribal areas (ex-FATA/PATA, now merged with KPK and Balochistan) have been extended exemption from collection of AIT, vide FBR’s SR0 1213(I)/2018 dated 5 October 2018. The exemption is valid till 30 June 2023.
**Federal Sales Tax on supplies made in ex-FATA/PATA has been exempted vide FBR’s SRO 1212(I)/2018 dated 5 October 2018. The exemption is valid till 30 June 2023.
