Pakistan has published Notification (Sales Tax) S.R.O. 984(I)/2021, which sets the effective date for the new sales tax withholding tax requirements for online marketplaces that were introduced by the Finance Act 2021. This includes that online marketplaces facilitating the supply of goods owned by third-party suppliers are required to withhold sales tax at the rate of 2% of the gross value of supplies when made by persons other than active taxpayers. As per the notification, the requirements are effective from 1 September 2021.