To identify the Withholding Agents;

To facilitate issuance of NTN/FTN to unregistered Withholding Agents in respective Regional

Tax Office through Pakistan Revenue Automation Limited;

To assist FBR in developing an accounting policy for appropriation of the deduction to the
Regional Tax Offices / Large Taxpayers Unit having jurisdiction over particular taxpayer(s);

To review and recommend suitable (automated) processes and filing structure of withholding
statements that is compatible with income tax environment;

To suggest to Federal Board of Revenue modification / amendments. Required in the

Withholding Tax Regime under the Income Tax Ordinance, 2001, to make them responsive and
in accordance with the universally acknowledged principles of direct taxation and best
practices.

To monitor the certificates of exemption from withholding taxes, issued by concerned tax
authorities, for their proper utilization by all concerned.

To adopt ways and means to educate and facilitate the prescribed persons (Withholding
agents)and other stakeholders in meeting their withholding tax related obligations;

To collate information on withholding taxes withheld / collected and deposited for various
purposes, by identifying non-NTN holders for broadening of tax base;

To perform any other work incidental or necessary to achieve the objectives of the
organization and discharge of above functions;

To perform such other functions as may be assigned by the Federal Board of Revenue;

To check, supervise, ascertain, monitor, reconcile and properly enforce, in whole of Pakistan,
the Withholding regime and other relevant provisions of the Income Tax Ordinance, 2001 and
Sales Tax of 1990.

To adopt ways and means to monitor deduction, collection and payment of tax collected /
withheld to ensure their correctness as per law and timely deposit in the Government
treasury / State Bank of Pakistan / National Bank of Pakistan;

To

control

possible

leakages

of

Withholding

Taxes;

14. To investigate cases of non-deduction / short-deduction of Withholding Taxes;

To enforce the prescribed statements in respect of taxes withheld and take appropriate action
under the law in the cases of defaulters;

To maintain proper record of Withholding Taxes and prescribed persons;

To verify and cross match the monthly statements of Withholding Taxes with tax deposits /
collection, returns / statements / book of accounts / declarations and other information on
taxpayers.

To get the orders passed under relevant provisions of the Income Tax Ordinance, 2001,
imposition of additional tax and penalty and to ensure the recovery of tax not deducted /
collected by the withholding agents.