Sohail Sarfraz Published about 4 hours ago ISLAMABAD: The Federal Board of Revenue (FBR) has issued three forms for new categories of withholding agents i.e. Online marketplace, payment intermediary andcourier companies to file monthly statements against digitally ordered goods. The FBR has issued SRO 1429(I)2025 to amend Sales Tax Rules, 2006 on Tuesday. The monthly statements seek details of supplies-wise amount withheld during the Month. The monthly statement for the online marketplace has been issued through form (STR-34). The STR-35 form would deal with the monthly statement to be filed by “Payment intermediary”. The STR-36 form deals with the monthly statement to be filed by the courier companies. According to the notification issued by the FBR, the procedure shall apply to taxable goods which are digitally ordered through online marketplace. website or similar applications. The chapter shall also apply to payment intermediary and courier. if payment is made online or Cash on Delivery (CoD) as the case may be, against digitally ordered supplies. The payment intermediary or courier, as the case may be, intending to settle payment of digitally ordered taxable goods, shall deduct an amount of sales tax as specified in the Eleventh Schedule to the Act and make payment of the balance amount to the supplier or vendor. In case the withholding agent is a payment intermediary, it shall deposit the withheld amount of sales tax and file monthly statement summarizing all the particulars of the supplier or vendor and supplies made in the month against digitally ordered goods, as set out…