The Federal Board of Revenue (FBR) has issued updated rates of advance tax on passenger and goods transport vehicles. The tax rates have been updated after amending Income Tax Ordinance, 2001 through Finance Act, 2021.
The FBR collects advance tax under Section 234 of the Income Tax Ordinance, 2001. Under this section any person at the time of collecting motor vehicle tax shall also collect advance tax at the following rates from owner of motor vehicles:
WITHHOLDING TAX CARD 2021/2022
In the case of:
(1) Goods transport vehicles: the tax rate shall be Rs2.5 per kilogram of the laden weight and in case person is not appearing on the Active Taxpayers List (ATL) the rate should be increased by 100 per cent or Rs5 per kg of the laden weight.
(2) Goods transport vehicles with laden weight of 8120kg or more after a period of ten years from the date of first registration of vehicle in Pakistan: the tax rate shall be Rs1,200 per annum. If person is not on the ATL the tax rate shall be increased by 100 per cent or Rs2,400 per annum.
(3) Passenger transport vehicles plying for hire with registered seating capacity of:
(a) 4 to 9 persons: the tax rate shall be Rs50 per seat per year. If the person is not on the ATL the tax rate shall be increased by 100 per cent or Rs100.
(b) 10 to 19 persons: the tax rate shall be Rs100 per seat per year. If the person is not on the ATL the tax rate shall be increased by 100 per cent or Rs200.
(c) 20 persons or more: the tax rate shall be Rs300 per seat per year. If the person is not on the ATL the tax rate shall be increased by 100 per cent or Rs600.
(4) In the case of private ‘’Moor Vehicles’’, being a broad definition, includes car, jeep, ,van, sport utility vehicle, pick-up trucks for private use, caravan automobile , limousine , wagon and any other automobile used for private purpose:
Engine capacity up to 1000cc: the tax rate shall be Rs800 and Rs1600 for persons not on the ATL
Engine capacity 1001cc to 1199cc: the tax rate shall be Rs1,500 and Rs3,000 for persons not on the ATL
Engine capacity 1200cc to 1299cc: the tax rate shall be Rs1,750 and Rs3,500 for persons not on the ATL
Engine capacity 1300cc to 1499cc: the tax rate shall be Rs2,500 and Rs5,000 for persons not on the ATL
Engine capacity 1500cc to 1599cc: the tax rate shall be Rs3,750 and Rs7,500 for persons not on the ATL
Engine capacity 1600cc to 1999cc: the tax rate shall be Rs4,500 and Rs9,000 for persons not on the ATL
Engine capacity 2000cc and above: the tax rate shall be Rs10,000 and Rs20,000 for persons not on the ATL
(5) Where motor vehicle tax is collected in lump sum:
Engine capacity up to 1000cc: the tax rate shall be Rs10,000 and Rs20,000 for persons not on the ATL
Engine capacity 1001cc to 1199cc: the tax rate shall be Rs18,000 and Rs36,000 for persons not on the ATL
Engine capacity 1200cc to 1299cc: the tax rate shall be Rs20,000 and Rs40,000 for persons not on the ATL
Engine capacity 1300cc to 1499cc: the tax rate shall be Rs30,000 and Rs60,000 for persons not on the ATL
Engine capacity 1500cc to 1599cc: the tax rate shall be Rs45,000 and Rs90,000 for persons not on the ATL
Engine capacity 1600cc to 1999cc: the tax rate shall be Rs60,000 and Rs120,000 for persons not on the ATL
Engine capacity 2000cc and above: the tax rate shall be Rs120,000 and Rs240,000 for persons not on the ATL
