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Pakistan Withholding Statement Due Date
For everyone who withholds or collects income tax. Shows the section 165 due date for the quarter and an estimate of the section 182 penalty for a late statement.
Due dates under section 165
- Quarter ending 31 March: by 20 April. Quarter ending 30 June: by 20 July. Quarter ending 30 September: by 20 October. Quarter ending 31 December: by 20 January (section 165(2)).
- The statement is due every quarter, even if you withheld or collected no tax (section 165(1), proviso).
- You may file a revised statement within 60 days of filing (section 165(2A)), and the Commissioner may give more time on a written application (section 165(4)).
Late statement penalty (section 182, Table, S. No. 1A)
Rs 50,000 if you had already paid the tax you withheld or collected by its due date and you file within 90 days of the due date. In all other cases, Rs 2,500 for each day of default, with a minimum of Rs 10,000; the same minimum applies where no tax was deductible. The Finance Act 2025 raised the first figure from Rs 5,000 to Rs 50,000.
Worked example: the statement for the quarter ending 30 September 2026 is due on 20 October 2026. Filed on 19 November 2026 (30 days late) without having paid the tax on time: Rs 2,500 × 30 = Rs 75,000.
No rule in the Ordinance moves a due date that falls on a weekend or public holiday. This is an estimate, not tax advice.
Frequently asked questions
Do I have to file a withholding statement if I deducted no tax?
Yes. Section 165(1) requires the statement even where no tax was withheld or collected in the period.
When is the withholding statement for the quarter ending 30 June due?
By 20 July (section 165(2)).
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