Sales Tax Policy
1. Overview
At WhiskyScotchWhisky.com, we are committed to full compliance with all applicable sales tax regulations. This Sales Tax Policy explains how sales tax is applied to purchases made through our website, how it is collected, and how it affects you as a customer.
2. Sales Tax on Digitally Ordered Goods
Under current regulations in Pakistan, digitally ordered goods are subject to a 2% sales tax on the gross value of each transaction. This tax applies to all goods ordered through online platforms, websites, applications, and digital marketplaces.
- When you make a purchase using digital payment methods such as online bank transfers, payment gateways, or card payments, the payment processor collects the applicable sales tax at the time of payment.
- When you select Cash on Delivery (COD), the courier company delivering your order collects the sales tax at the time of delivery.
This 2% tax is treated as a withholding tax, and in many cases—such as small sellers or cottage industry businesses—it may be considered a final tax liability.
3. Sales Tax Registration (STRN)
Businesses selling digitally ordered goods within Pakistan are required to obtain a Sales Tax Registration Number (STRN). This ensures proper reporting and remittance of taxes. Payment intermediaries and couriers may require sellers to provide a valid STRN before processing transactions or deliveries.
If a seller is unregistered, restrictions may apply or additional compliance requirements may be imposed.
4. Reporting and Compliance
Payment processors and courier companies are responsible for collecting the 2% sales tax and submitting it to the authorities on behalf of sellers. They are also required to issue monthly statements summarizing payments made to sellers and the tax collected on each transaction.
Sellers must ensure their tax information is accurate and up to date. Failure to comply with sales tax regulations may result in penalties or delays in processing orders.
5. Impact on Pricing
The sales tax amount is generally included in your final payable amount at checkout or collected upon delivery. While this tax is remitted to the government by intermediaries or couriers, it is usually reflected within the total price you pay for the product.
6. Updates to This Policy
As tax laws evolve, we may update this Sales Tax Policy to reflect new regulations or administrative changes. Any updates will be posted on this page along with the “Last Updated” date.