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Finance Act, 2009

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Department: Finance Department
Main Category: Acts
Specific Category Name: To continue, revise and exempt certain taxes, and fees in the Province of Khyber Pakhtunkhwa
Year 2009
Promulgation Date: 27-06-2009
Details:

THE [1][KHYBER PAKHTUNKHWA]

FINANCE ACT, 2009.

 

([2][KHYBER PAKHTUNKHWA] ACT NO. XI OF 2009)

 

 

CONTENTS

 

PREAMBLE

 

SECTIONS

 

1.         Short title, extent and commencement.

2.         Substitution of Schedules-I to W.P. Act No. V of 1958.

3.         Substitution of Schedule-I to Act No. XXXII of 1958.

4.         Amendment of [3][Khyber Pakhtunkhwa] Ord. No. VIII of 1983.

5.         Amendment of [4][Khyber Pakhtunkhwa] Act No. IV of 1990.

6.         Amendment of [5][Khyber Pakhtunkhwa] Act No. I of 1996.

 

THE [6][KHYBER PAKHTUNKHWA] FINANCE ACT, 2009.

([7][KHYBER PAKHTUNKHWA] ACT NO. XI OF 2009)

 

[First published after having received the assent of the Governor of the [8][Khyber Pakhtunkhwa] in the Gazette of [9][Khyber Pakhtunkhwa](Extraordinary),dated the 27th June, 2009]

 

AN

ACT

to continue, revise and exempt certain taxes and  fees

in the  [10][Khyber Pakhtunkhwa].

 

            Preamble.---WHEREAS it is expedient to continue, revise and exempt certain taxes and fees in the  [11][Khyber Pakhtunkhwa];

 

            It is hereby enacted as follows:

 

1.         Short title, extent and commencement.---(1) This Act may be called the [12][Khyber Pakhtunkhwa] Finance Act, 2009.

 

            (2)        It extends to whole of the [13][Province of the Khyber Pakhtunkhwa].

 

            (3)        It shall come into force on the first day of July, 2009.

 

2.         Substitution of Schedules-I to W.P. Act No. V of 1958.---In the West Pakistan Urban Immovable Property Tax Act, 1958 (W.P. Act No. V of 1958), for the existing “Schedules-I”, the Schedule, specified in Appendix-I to this Act shall be substituted.

 

3.         Substitution of Schedule-I to Act No. XXXII of 1958.---In the West Pakistan Motor Vehicles Taxation Act, 1958 (Act No. XXXII of 1958), for Schedule-I, the Schedule specified in Appendix-II to this Act shall be substituted.

 

4.         Amendment of [14][Khyber Pakhtunkhwa] Ord. No. VIII of 1983.---In the [15][Khyber Pakhtunkhwa] Real Estate Agents and Motor Vehicles Dealers (Regulation of Business) Ordinance, 1983 ([16][Khyber Pakhtunkhwa] Ord. No. VIII of 1983),-

(i)         in section 2, in clause (c), for the
words “safe or purchase”, the words and comma “sale, purchase or rent” shall be substituted; and

 

(ii)        in section 5, in sub-section (1), the words “and furnishing of such security” shall be omitted.

 

5.         Amendment of [17][Khyber Pakhtunkhwa] Act No. IV of 1990.---In the [18][Khyber Pakhtunkhwa] Finance Act, 1990 ([19][Khyber Pakhtunkhwa] Act No. IV of 1990), in section 7, for the existing Table, the Table specified in Appendix-III to this Act shall be substituted.

 

6.         Amendment of [20][Khyber Pakhtunkhwa] Act No. I of 1996.---In the [21][Khyber Pakhtunkhwa] Finance Act, 1996 (Act No. I of 1996), in section 11, in sub-section (3), in clause (ii), the semi-colon and the word “and” appearing at the end shall be replaced by a full-stop and thereafter clause (iii) shall be deleted.

 

 

APPENDIX -I

[See section 2]

 

“SCHEDULE-I

[See section 3 (2)]

PART-‘A’

S. No.

Category

Rate of tax at Provincial and Defunct Divisional headquarters for old city and new extended area.

 

Rate of tax in suburban areas  (other than areas covered by column 3) of the Provincial and Defunct Divisional Headquarters.

Rate of tax at District Headquarters for old city and extended area not covered by column No.4.

Rate of tax at District Headquarters (other than areas covered by column 5) of the District Headquarters.

1.

2.

3.

4.

5.

6.

1.

Upto 5 Marlas (other than self occupied).

Rs.750/-

 Per Annum

Rs.325/-

 Per Annum

Rs.300/-

 Per Annum

Rs.150/-

 Per Annum

2.

Exceeding 5 Marlas but not exceeding 10 Marlas.

Rs.1500/-

 Per Annum

Rs.750/-

 Per Annum

Rs.750/-

 Per Annum

Rs500/-

 Per Annum

3.

Exceeding 10 Marlas but not exceeding 15 Marlas.

Rs.2000/-

 Per Annum

Rs.1000/-

 Per Annum

Rs.1000/-

 Per Annum

Rs.500/-

 Per Annum

4.

Exceeding 15 Marlas but not exceeding 20 Marlas.

Rs.3000/-

 Per Annum

Rs.1500/-

 Per Annum

Rs.1500/-

 Per Annum

Rs.750/-

 Per Annum

5.

Exceeding 20 Marlas but not exceeding 40 Marlas.

Rs.7000/-

 Per Annum

Rs.3500/-

 Per Annum

Rs.2500/-

 Per Annum

Rs.1750/-

 Per Annum

6.

Exceeding 40 Marlas.

Rs.10000/-

 Per Annum

Rs.6000/-

 Per Annum

Rs.5000/-

 Per Annum

Rs.3500/-

Per Annum

 

PART ‘B’

Buildings acquired for the use as offices by Government, Semi-Government, Non-Governmental Organizations, Development Financial Institutions, private commercial organizations, or by Banks shall be assessed for the purposes of tax on the basis of twenty percent of the actual annual rent; whereas the buildings heretofore mentioned, if rented out for residential purpose, shall be taxed on 15% of the actual rent during the year. In case buildings other than those exempted under section 4 of this Act, which are owned and occupied by such organizations, tax shall be levied on the assessed annual rental value of such buildings.”.

APPENDIX-II

 

[See section 2]

 

“Schedule-I

[See section 4]

 

 

S.No

Category of Motor Vehicle

Rate of Fee

1

Motor Cycle / Scooter.

One per cent of the value of vehicle

2

Motor Cars, Jeeps, Vans, Double Cabin/Single Cabin Pickups etc. upto 1300CC Engine power.

One per cent of the value of vehicle.

3

Motor Cars, Jeeps, Vans, Double Cabin/Single Cabin Pickups etc. from 1300CC upto 2500 CC Engine power.

Two per cent of the value of vehicle.

4

Motor Cars, Jeeps, Vans, Double Cabin/Single Cabin Pickups etc. of above 2500 CC Engine power.

Four per cent of the value of vehicle.

5

Trucks/Busses and commercially used Vans, Single Cabin Pickups, Motor Cab Rickshaws and Motor propelled Tricycles etc.

One per cent of the value of vehicle.

6

Tractors.

Rs. 1000.”.

 

 

APPENDIX-III

 

[SEE SECTION 5]

 

“TABLE

 

 

S.No

Description of Tax Payers

Rates of Tax

1

2

3

 

1 (i)-

 

All persons engaged in any profession, trade, calling or employment, other than those specifically mentioned hereinafter, in the [22][Khyber Pakhtunkhwa], whose monthly income or earning,-

 

(a)                when exceed Rs.3,000/- but not exceed Rs.6,000/-

Exempted

(b)               when exceed Rs.6,000/- but not exceed Rs.10,000/-

Rs.120.00

(c)                when exceed Rs.10,000/- but does not exceed
Rs. 20,000/-

Rs.180.00

(d)               when exceed Rs.20,000/-

 

Rs.240.00

(ii)-

Employees of Federal and Provincial Government drawing pay in Basic Scales:

 

(a)                BS-1 to 16.

Exempted

(b)               BS-17.

Rs.100.00

(c)                BS-18.

Rs.150.00

(d)               BS-19.

Rs.200.00

(e)                BS-20 and above.

Rs.300.00

2-

All Limited Companies, Modarbas, Mutual Funds and any other body corporate with paid capital or paid up capital and reserves in the preceding year, which ever is more,-

 

(a)                when not exceeding Rs.10 million.

Rs.10,000.00

(b)               when exceeding Rs.10 million but not exceeding Rs. 25 million;

Rs.15,000.00

(c)                when exceeding Rs.25 million but not exceeding Rs. 50 million;

Rs.20,000.00

(d)               when exceeding Rs.50 million but not exceeding
Rs. 100 million;

Rs.50,000.00

(e)                when exceeding Rs.100 million but not exceeding
Rs. 200 million; and

Rs.75,000.00

(f)                when exceeding Rs.200 million.

Rs.100,000.00

Explanation.- The paid up capital in case of foreign banks shall be the minimum paid up capital as determined by the State Bank of Pakistan.

 

 

 

3-

Persons, other than companies, owning factories, commercial establishments, private education institutions and private hospitals, having the following commercial establishments:­­­­

 

a-      Any Commercial establishment/factories having 10 or more employees which have not been otherwise explicitly given in this Table.

Rs.2,000.00

b-      Private hospitals having upto 10 employees.

Rs.3,000.00

c-      Private hospitals having employees more than 10 but not more than 50.

Rs.5,000.00

d-     Private hospitals having more than 50 employees.

Rs.10,000.00

e-      Private education institutions including professional and technical institutions charging monthly fee not exceeding Rs.1000/- per student.

Rs.1,500.00

f-       Private education institutions including professional and technical institutions charging monthly fee exceeding Rs.1,000/- but not exceeding Rs.2,000/- per student.

Rs.2,000.00

g-      Private education institutions including professional and technical institutions charging monthly fee exceeding Rs.2,000/- but not exceeding Rs.5,000/- per student

Rs.3,000.00

h-      Private education institutions including professional and technical institutions charging monthly fee exceeding Rs.5,000/- per student

Rs.4,000.00

4-

Holders of import or export license, assessed to income tax in the preceding year with annual turn over-

 

(a)                when not exceeding Rs.50,000.00

Rs.2000.00

(b)               when exceeding Rs.50,000.00

Rs.3000.00

5-

Clearing Agents licensed or approved as Custom House Agents.

Rs.1500.00

 

6-

Travel Agents-

 

(a)                IATA.

Rs.7500.00

(b)               Non-IATA.

Rs.5000.00

7-

Restaurants liable to Sales Tax.

Rs.10,000.00

8-

Professional Caterers.

Rs.10,000.00

9-

Wedding Halls/Lawns (irrespective of their nomenclature).

Rs.25,000.00

10-

Advertising Agencies.

Rs.5000.00

11-

 

DOCTORS.

 

a-      Specialists.

Rs.3,000.00

b-      Non specialists including Medical Practitioners, Hakeems, Homeopaths.

Rs.1,000.00

12-

“Diagnostics and Therapeutic Centers” including pathological and chemical Laboratories”

 

a-      Located at Divisional Headquarters.

Rs.10,000.00

b-      Located at other places.

Rs.2,000.00

13-

Contractors, Suppliers and Consultants who, during preceding financial year supplied to the Federal or any Provincial Government or any local authority, in the District Goods, Commodities, or rendered service of the value.-

 

a)      When exceeding Rs.10,000/- but not exceeding Rs.1.00 million.

Rs.3000.00

b)      When exceeding Rs.1.00 million but not exceeding Rs.2.500 million.

Rs.5,000.00

c)      When exceeding Rs.2.50 million.

Rs.15000.00

14-

Petrol/diesel/C.N.G. Filling Stations-

Rs.5000.00

15-

 All establishments, including video shops, real estate shops/agencies, card dealers, and net cafes assessed or not assessed to income tax in the preceding financial year.

 

Rs.2,000.00

16-

Chartered Accountants with an independent audit practice and excluding those who are employed in companies not owned by them.

Rs 10,000.00

per annum.”.

 

 


[1]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[2]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[3]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[4]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[5]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[6]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[7]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[8]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[9]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[10]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[11]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[12]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[13]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[14]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[15]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[16]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[17]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[18]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[19]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[20]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[21]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011

[22]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011