Finance Act, 2013.
Download FeedBackDepartment: | Finance Department | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Main Category: | Acts | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Specific Category Name: | Finance | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Year | 2013 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Promulgation Date: | 01-07-2013 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Details: | THE
KHYBER PAKHTUNKHWA FINANCE ACT, 2013. (KHYBER
PAKHTUNKHWA ACT NO. XXI OF 2013) CONTENTS PREAMBLE SECTIONS PART I PRELIMINARY 1. Short title, extent and commencement. 2. Definitions. PART II CHAPTER I KHYBER
PAKHTUNKHWA REVENUE AUTHORITY 3. Establishment
of Khyber Pakhtunkhwa Revenue Authority. 4. Directorates. 5. Powers
and functions of the Authority. 6. Authority
may impose any fee, cess or charges. 7. Meetings. 8. Validity
of proceedings. 9. Properties
and assets to vest in the Authority. 10. Data
bank. CHAPTER II POLICY MAKING
COUNCIL 11. Policy
Making Council. CHAPTER III BUDGET AND
ACCOUNT 12. Fund. 13. Budget
and accounts. 14. Audit. CHAPTER IV EMPLOYMENT IN AUTHORITY 15. Human
resource management. 16. Staff. 17. Public
servants. 18. Indemnity. PART III Chapter I Sales Tax on
Services 19. Taxable
Service. 20. Application of principles of origin and
reverse charge in certain situations. 21. Amendment in Second Schedule. 22. Economic activity. 23. Value of a Taxable Service. 24. Open market price. 25. Provision of service over a period of
time. CHAPTER II SCOPE OF TAX 26. Scope of tax and allied matters. 27. Person liable to pay tax. 28. Exemptions. 29. Effect of change in the rate of tax. 30. Special procedure and tax withholding
provisions. 31. Delegation of power to collect,
administer and enforce sales tax on certain services. 32. Adjustments. CHAPTER III PAYMENT AND
COLLECTION OF TAX ON TAXABLE SERVICES 33. Collection of excess tax. 34. Time, manner and mode of payment. 35. Joint and several liability of registered
persons where tax unpaid. 36. Sales of taxable activity or transfer of
ownership. 37. Estate of deceased person. 38. Estate in bankruptcy. 39. Liability for payment of tax in case of
private companies or business enterprises. 40. Assessment of tax. CHAPTER IV REGISTRATION 41. Registration. 42. Voluntary registration. 43. Compulsory registration. 44. Application for registration. 45. Suspension of registration. 46. De-registration. CHAPTER V BOOK KEEPING AND
AUDIT PROCEEDINGS 47. Issuance of tax invoices. 48. Records. 49. Retention and production of records and
documents. 50. Audit proceedings. 51. Special audit by chartered accountants or
cost accountants. CHAPTER VI RETURNS 52. Return. 53. Special returns. 54. Final return. 55. Return deemed to have been made. CHAPTER VII APPOINTMENT OF
OFFICERS AND THEIR POWERS 56. Appointment of officers. 57. Special Judges. 58. Cognizance of offence. 59. Application of the Code of Criminal
Procedure, 1898. 60. Exclusive jurisdiction of Special Judge. 61. Place of sitting. 62. Persons who may conduct prosecution. 63. Appeal to the High Court. CHAPTER VIII OFFENCES AND
PENALTIES 64. Offences and penalties. 65. Default surcharge. 66. Exemption from penalty and default
surcharge. 67. Compounding of offences. 68. Recovery of tax not levied or
short-levied. 69. Power to summon persons to give evidence
and produce documents. 70. Power to arrest and prosecute. 71. Procedure to be followed on arrest of a
person. 72. Authorized officers to have access to
premises, stocks, accounts and records. 73. Obligation to produce documents and
provide information. 74. Searches under warrants. 75. Posting of an officer to business
premises. 76. Powers of adjudication. 77. Revision by the Collector. 78. Revision by the Authority. CHAPTER IX APPEALS 79. Appeals. 80. Procedure in appeal. 81. Decision in appeal. CHAPTER X APPELLATE
TRIBUNAL 82. Appellate Tribunal. 83. Conduct of business by Appellate
Tribunal. 84. Appeal to the Appellate Tribunal. 85. Disposal of appeals by the Appellate
Tribunal. 86. Reference to the High Court. CHAPTER XI RECOVER OF
ARREARS 87. Recovery of arrears of tax. 88. Deposit of the tax demand while appeal is
pending. 89. Alternative dispute resolution. AGENTS,
REPRESENTATIVES AND E-INTERMEDIARIES 90. Agents. 91. Liability and obligations of agents. 92. Appearance by authorized representatives. 93. E-intermediaries to be appointed. PART IV Infrastructure
Development Cess 94. Levy of cess for special maintenance and
development of infrastructure. PART V Chapter-I GENERAL
ADMINISTRATION 95. Computerized system. 96. Service of orders and decisions. 97. Issuance of duplicate of the tax
documents. 98. Computation of limitation period. 99. Condonation of time-limit. 100. Corection of clerical errors. 101. Deposit of Taxes collected. 102. Research and Development. 103. Annual report. 104. Officers of the Authority to follow orders. 105. Representation. CHAPTER II MISCELLANEOUS 106. Direction from the Government. 107. Delegation by the Government. 108. Delegation by the Authority. 109. Power to issue orders, instructions and
directions. 110. Assistance to the Authority. 111. Bar of suits, prosecution and other legal
proceedings. 112. Act to override other laws. 113. Power to make rules. 114. Power to make Regulations. 115. Removal of difficulties. 116. Continuance in Force. 117. Repeal and savings. PART-VI Amendment of
West Pakistan Urban Immovable Property Tax
Act, 1958. 118. Amendment of W.P. Act No. V of 1958. FIRST SCHEDULE SCHEDULE II THE
KHYBER PAKHTUNKHWA FINANCE ACT, 2013. (KHYBER
PAKHTUNKHWA ACT NO. XXI OF 2013) (First published
after having received the assent of the Governor of the Khyber Pakhtunkhwa in the Gazette of Khyber Pakhtunkhwa (Extraordinary),dated
the 01/07/2013). AN ACT to
levy, continue and exempt certain taxes, cess and fees and to amend and
consolidate the law relating for the imposition,
levy, collection and administration of a tax on
services provided, supplied, rendered, initiated, originated, executed,
received, delivered or consumed in the Province of the Khyber Pakhtunkhwa and
to establish the Khyber Pakhtunkhwa Revenue Authority. WHEREAS it is expedient
to levy, continue and exempt certain taxes, cess and fees and to amend and consolidate the law relating for the
imposition, levy, collection and administration of a tax on services provided,
supplied, rendered, initiated, originated, executed, received, delivered or
consumed in the Province of the Khyber Pakhtunkhwa and to establish the Khyber
Pakhtunkhwa Revenue Authority; It
is hereby enacted as follows: PART I PRELIMINARY 1. Short
title, extent and commencement.---(1) This Act may be
called the Khyber Pakhtunkhwa Finance Act, 2013. (2) It shall extend to the whole of the
Province of the Khyber Pakhtunkhwa. (3) It shall come into force on the 1st
day of July, 2013: Provided that the Government in respect of the services
listed in the Schedules appended to this Act, may by notification in the
official Gazette, specify different dates for different services on which taxes
shall be levied. 2. Definitions.---In this Act,
unless there is anything repugnant to the subject or context,- (1) “Appellate
Tribunal” means the Appellate Tribunal established under this Act; (2) “arrears”,
in relation to a person, shall mean, on any day, the tax due and payable by the
person under this Act before that day but which has not yet been paid; (3) “Assistant Collector” means a person appointed as an Assistant Collector
under this Act; (4) “associates”
or “associated persons” includes- (a) two
persons, where the relationship between them is such that one may reasonably be
expected to act in accordance with the intention of the
other, or both persons may reasonably be expected to act in accordance with
the intention of a third person but two persons shall not be associate solely by reason of the fact that one person is an
employee of the other or both persons
are employees of a third person; (b) without
prejudice to the generality of clause (a) and subject to clause (c), the
following persons shall always be treated as associates: (i) an
individual and a relative of that individual; (ii) members
of an association of persons; (iii) a member of an association of persons and
the association, where the member, either alone
or together with an associate or associates under another application of this section, controls fifty per cent or more of the
rights to income or capital of the association;
(iv) a shareholder in a company and the
company, where the shareholder, either alone or together with an associate or associates under another application of
this section, controls either
directly or through one or more interposed persons- (a) fifty
percent or more of the voting power in the company; or (b) fifty
percent or more of the rights to dividends; or (c) fifty
percent or more of the rights to capital; and (v) two companies, where a person, either
alone or together with an associate or
associates under another application of this section, controls either directly or
through one or more interposed persons- (a) fifty
percent or more of the voting power in both companies; or (b) fifty
percent or more of the rights to dividends in both companies; or (c) fifty
percent or more of the rights to capital in both companies; and
(c) two
persons shall not be associate under sub-clause (i) or (ii) of clause (b) where
the Collector is satisfied that neither person may reasonably be expected to
act in accordance with the intention of the other. Explanation: The expression
`relative in relation to an individual’ means- (i) an
ancestor, a descendant of any of the grandparents, or an adopted child of the
individual or of a spouse of the individual; or (ii) a spouse
of any person specified at sub-clause
(i); (5) “association
of persons” means and include a firm, any artificial or juridical person and
body of persons formed under a foreign law, but does not include a
company; (6) “Authority” means
the Khyber Pakhtunkhwa Revenue Authority established under this Act; (7) “banking
company” means a banking
company as defined
in the Banking
Companies Ordinance, 1962 (LVII of
1962) and includes any body corporate which transacts the business of banking in Khyber Pakhtunkhwa; (8) “Collector” means a person appointed as
Collector under this Act; (9) “Collector (Appeals)”means a person
appointed as Collector (Appeals) under this Act; (10) “committee” means
any committee constituted by the Authority; (11) “Common
Taxpayer Identification Number” means the registration number or any other
number or identification code
allocated to a registered person; (12) “company”
means- (a) a
company as defined in the Companies Ordinance, 1984 (XLVII of 1984); (b) a body
corporate formed by or under any law; (c) amodarba
and any other Islamic financial institution; (d) a body
incorporated outside Pakistan; (e) a trust, a
co-operative society or a finance society or any other society established or constituted by or under any law; or (f) a foreign
association, whether incorporated or not, which the Authority has, by general
or special order, declared to be a company for the purposes
of this Act. (13) “computerized system” means any comprehensive information
technology system, including its development,
up-gradation or updation, to be used by the Authority or any other office as
may be notified by the Authority, for carrying out the purposes of this Act; (14) “Council” means the Policy Making Council
of the Authority; (15) “default
surcharge” means the default surcharge levied under this Act; (16) “defaulter” means a person and, in the
case of a company or firm, every director of the company or partner of the firm
and includes guarantors or successors, who fail to pay the arrears of tax under this Act and the rules; (17) “Deputy Collector” means a person
appointed as Deputy Collector under this Act; (18) “Director” means any person appointed as a
Director of the Authority; (19) “Director General” means the Director
General of the Authority; (20) “document” includes any electromagnetic
data, computer programmes, computer tapes, computer disks, micro-films or any other medium or mode for the storage or
conveyance of such data; (21) “due date”
in relation to the furnishing of a return under Chapter VI means the 15th day
of the month following the end of the tax period, or such other
date as the Authority may, by notification in the official Gazette, specify; (22) “economic
activity” means any economic activity under section 22; (23) “e-intermediary” means a person appointed as e-intermediary under this
Act; (24) “employee” means a person in the
employment or service of the Authority; (25) “exempt
service” means a service which is exempt from the tax under section 28; (26) “Federal Board of
Revenue” means the Federal Board of Revenue established under the Federal Board
of Revenue Act 2007 (IV of 2007); (27) “financial
year” means the period from 1st July of a year to 30th
June of the following year; (28) “firm”
means the relation between two or more persons who have agreed to share the
profits of a business carried on by all or any of them acting for all; (29) “fiscal law”
include the laws of the Khyber Pakhtunkhwa relating to sales tax on services,
tax on immovable property, capital gain tax, capital value tax, tax on
professions, trades, callings or employment, Motor Vehicles, entertainments,
land revenue, stamp duty, agricultural income tax, excise duty on alcoholic
liquors, opium and other narcotics and such other law imposing any tax, levy,
duty, fee, cess or surcharge as the Government may specify; (30) “goods”
include every kind of movable property other than actionable claims, money,
stocks, shares and securities but does not include a service defined under this
Act; (31) “Government” means the Government of the
Khyber Pakhtunkhwa; (32) “inter-bank
rate” means the Karachi inter-bank offered rate prevalent on the first day of
each quarter of a financial year; (33) “Magistrate”
means a Magistrate of the first class empowered under the Code of Criminal
Procedure, 1898 (V of 1898); (34) “officer”
means any officer of the Authority; (35) “open
market price” shall have the meaning as given to it by section 24; (36) “person” means- (a) an
individual; (b) an
association of individuals or persons; (c) a
company; (d) Federal
Government; (e) a
Provincial Government; (f) a local
authority or local government; or (g) a foreign
government, a political subdivision of a foreign government, or public
international organization;
Explanation: The use of the word
“he” in this Act shall be taken to refer to any or all mentioned from (a) to
(f) as required in the context of the relevant provision; (37) “place of business” means whenever a person- (a) owns,
rents, shares or in any other manner occupies a space in the Khyber Pakhtunkhwa from where he carries on an
economic activity whether wholly or partially; or (b) carries on an economic activity whether wholly or partially through any
other person such as
an agent, associate, franchise, branch, office, or otherwise in the Khyber Pakhtunkhwa but does not include a liaison office; (38) “prescribed” means prescribed by the rules or regulations; (39) “Provincial Consolidated Fund” means the
Provincial
Consolidated
Fund
in terms of
Article
118 of
the Constitution of the
Islamic
Republic
of Pakistan; (40) “Public Account” means the Public Account
of the Province in terms of Article 118 of the Constitution of the Islamic
Republic of Pakistan; (41) “registration
number” means the number allocated to a registered person for the purposes of
this Act; (42) “registered
person” means a person, who is registered or is liable to be registered under
this Act but the person liable to be registered and has not been registered
shall not be entitled to any benefit available to a registered person under any
of the provisions of this Act or the rules made thereunder; (43) “return”
means any return required to be furnished under Chapter VI of this Act; (44) “resident” means- (a) an
individual who, in a financial year, has- (i) a place
of business, whole or part thereof, in the Khyber Pakhtunkhwa in any mode, style or manner; or (ii) is
permanent address, as listed in the individual’s national identity card, in the
Khyber Pakhtunkhwa; or (iii) permanent representative to act on his
behalf or to provide service on his behalf in Khyber
Pakhtunkhwa; (b) an
association of persons or a company which, in a financial year, has- (i) its
registered office in the Khyber Pakhtunkhwa; or (ii) its place
of business, whole or part thereof, in the Khyber Pakhtunkhwa in any mode, style or manner; or (iii) a
permanent representative to act or to provide service on its behalf in the Khyber Pakhtunkhwa; or (iv) the control or
management of the affairs of the association of persons is situated in Khyber Pakhtunkhwa at any time during the financial year; (45) “regulations” means the regulations made
under this Act; and (46) “rules”
means the rules made under this Act. (47) “Schedule” means a Schedule
appended to this Act; (48) “service”
or “services” means anything which is not goods or providing of which is not supply of goods and shall include, but not limited
to, the services listed in First Schedule; Explanation: A service shall remain and continue to be treated as service regardless
whether or not rendering thereof involves any use, supply or consumption
of any goods either as an essential or as an incidental
aspect of such rendering; (49) “short-paid”
means where a registered person pays an amount of tax less than the tax due
owing to miscalculation or incorrect assessment of the tax amount due for a tax
period; (50) “similar service” means
any other service which is the same as, or closely resembles with, the other
service in character, quality, quantity, functionality, materials, or
reputation; (51) “Special
Judge” means a Special Judge appointed under section 57 of this Act; (52) “tax” means and includes- (a) the tax, additional
tax, or default surcharge levied under this Act; (b) a fine, penalty or fee
imposed or charged under this Act; and (c) any other sum payable or
recoverable under this Act or the rules; (53) “tax
fraud” means knowingly, dishonestly or fraudulently and without any lawful
excuse- (a) doing of
any act or causing to do any act; or (b) omitting
to take any action or causing the omission of any action, including providing
of taxable services liable to registration but without being registered under this Act; or (c) falsifying
or causing falsification of tax invoices or other tax documents or records; or (d) acting in
contravention of the duties or obligations imposed under this Act or the rules
or instructions
issued thereunder with the intention of
understating or suppressing the tax liability
or underpaying the tax liability; (54) “tax period” means a
period of one month or such other period as the Authority may, by notification in the official Gazette, specify; (55) “taxable service” shall have the meaning as given to them in section 19
of this Act; and (56) “value
of a taxable service” shall have the
meaning as given to them in section 23 of this Act. PART II KHYBER
PAKHTUNKHWA REVENUE AUTHORITY 3. Establishment
of the Khyber Pakhtunkhwa Revenue Authority.---(1) Government
shall, by notification in the official Gazette, establish an Authority to be
called the Khyber Pakhtunkhwa Revenue Authority. (2) The Authority shall be a body corporate,
having perpetual succession and a common seal, with power to enter into
agreements, acquire, hold, manage and dispose off property and to sue and be
sued in its name: Provided that for the disposal of
any immovable property the Authority shall have to obtain the prior approval of
the Government. Provided further that the property
shall have to be disposed off through competitive bidding only. (3) The Authority shall
comprise of a Director General and not less than three Directors to be appointed
by the Government in such manner and on such terms and conditions as may be
prescribed, and until so prescribed as may be determined by the Government. (4) The Director General shall be a person,
who- (a) has at least a Master’s or equivalent degree
in Economics, Political Science, Law, Public Administration, Accounting or
Public Financial Management from a recognized University or Institution; (b) has at least twenty-five years
experience in the relevant field, including five years’ experience in tax
administration or financial management at senior position; (c) is not more than sixty-five years of age
on the date of appointment; and (d) possesses such other qualifications which
the Government may prescribe. (5) The Director General shall be appointed
for a period of three years and shall be eligible for re-appointment for a
similar term: Provided that there shall be no
further re-appointment of such person on expiry of second term. (6) The qualifications, experience and other
requirements for appointment as Director shall be such as may be prescribed. (7) If the office of the Director General is
vacant or he is absent or is unable to perform the functions of the Director
General owing to any cause, the senior most Director, as designated by
Government, shall perform the functions of the Director General; Provided
that the Government shall fill in the vacant post of Director General within
two months. 4. Directorates–(1)
The Authority
may,
with
the
approval of the Council,
establish Directorates
for tax related
specialized functions
including intelligence
and investigation,
finance, internal audit
and inspection, training
and research as maybe
necessary. (2) The
Authority
shall
assign and
regulate the powers
and functions of
the said Directorates
in such
manner
as it may deem proper. 5. Powers
and functions of the Authority.---(1) The Authority shall exercise such
powers and perform such functions as are necessary to achieve the purposes of
this Act. (2) Without prejudice to the generality of
the powers mentioned in sub-section (1), the Authority shall have powers to– (a) administer
and collect Sales Tax on Services; (b) administer and collect such other taxes,
duties and levies as are assigned to it under a fiscal law; (c) implement, with the approval of the
Government, tax administration reforms; (d) promote voluntary tax compliance; (e) implement comprehensive policies and
programmes for awareness and facilitation of taxpayers, stakeholders and
employees to improve the quality of performance of the Authority as a service
oriented entity; (f) adopt modern effective tax
administration methods, information technology systems and policies to
consolidate assessments, improve processes, organize registration of tax
payers, widen the tax base, and make departmental remedies more efficient
including enforcement of, or reduction or remission in duty, penalty or tax, in
accordance with the relevant fiscal law; (g) improve productivity through a
comprehensive and effective human resource strategy; (h) identify and select in transparent
manner, qualified work force on such terms and conditions and in such manner as
may be prescribed; (i) grant with the approval of the Council
such performance based additional allowances or incentives and rewards to the
employees and Director General and Directors of the Authority as may be
prescribed; (j) take appropriate measures including
internal controls to combat corruption in the Directorates under the Authority
and to provide for checks to ensure that the integrity of the employees is
verified periodically through prescribed procedures and the said verification
may constitute one of the criteria for the purposes of grant of incentives and
consideration for promotion; (k) direct
or advise, where necessary, investigation or inquiry into suspected duty or tax
evasion and tax or commercial fraud; (l) introduce
and maintain a system of accountability of performance, competence and conduct
of the employees; (m) implement
the mandate and provisions of a fiscal law if so authorized by such law; (n) establish,
with the approval of the Government, a foundation for the welfare of the
present and retired employees and their families, and for creating,
establishing, organizing and assisting them in the social and cultural
facilities; (o) frame
regulations, policies, programme strategies in order to carry out the purposes
of the Act; (p) setup
mechanism and processes for remedying the grievances and complaints of the tax
payers; (q) develop
a website and adopt, in the prescribed manner, electronic communication in
respect of assigned taxation matters such as e-filing, e-payments, e-notice,
e-notification, digital imaging, protocols or agreements; (r) practice
transparency and public participation as a norm for all its processes and
policies; (s) review
the existing fiscal laws and suggest improvements, if necessary; (t) form
committees and assign or delegate functions to such committees; and (u) perform
such other functions as may be prescribed or are incidental to the above
functions or assigned by the Government. (3) Subject to the provisions of this Act
and the relevant fiscal law, the Authority may, where appropriate, issue
notifications, circulars and instructions for the enforcement of any of the
provisions of the Act or any other fiscal law administered by the Authority. 6. Authority may
impose any
fee, cess or charges.–The Authority may,
with
the approval of
the Government, levy any fee,
cess or charges for
provision
of additional or enhanced facilities to
the
tax payers, or may direct reimbursement
of such cost or expense
as is
incurred by the
Authority on that account. 7. Meetings.---(1) The
Authority shall meet at least once in a month but the Director General may, at
any time, call a special meeting of the Authority. (2) The Authority shall conduct its
meetings, take decisions and keep record of the proceedings of the meetings in
such manner as may be prescribed, and until so prescribed as may be determined
by the Authority. (3) The Authority shall take decisions
through simple majority with the casting vote of Director General (4) The quorum for a meeting shall be three
including the Director General. 8. Validity of proceedings.---No act,
proceeding, decision or order of the Authority or a committee shall be invalid
only by reason of existence of a vacancy or any defect in the constitution of
the Authority or the committee. 9. Properties
and assets to vest in the Authority.---(1) All properties, assets and records transferred
to, or purchased or acquired by the Authority and all intellectual property
rights arising from technical or professional reports, analysis, systems,
written, prepared or developed by the employees of the Authority or procured by
the Authority shall vest in the Authority and shall be the property of the
Authority. (2) The Authority may create its own logo,
insignia, stationary, forms, returns, challans and online communication
mechanism. 10. Data
bank.---(1) The Authority shall create, collect and
maintain a data bank containing information in any form necessary to achieve
the purposes of this Act. (2) The Authority shall have the power to
share its data with or obtain and require data from Federal or any other
provincial government or any of its statutory body, law enforcement entity or
utility company, stock exchange, State Bank of Pakistan, Security Exchange
Commission of Pakistan, Pakistan Telecommunication Authority, banks, financial
institutions or other organizations including any ministry, division and attach
department, body or authority of the Federal or any other provincial
government. CHAPTER II POLICY MAKING COUNCIL 11. Policy
Making Council.---(1)
There shall be a Policy Making Council of the Authority comprising of the
following:
(2) The Council may co-opt any other person
as member of the Council. (3) The Council shall be a Policy Making
body for the Authority and shall formulate Policy guidelines pertaining to tax
administration, planning, reforms, budget and any other matter referred to it
by the Government. (4) The policies formulated by the Council
shall be binding upon the Authority. (5) The Chief Minister and, in his absence,
the Minister for Finance Department shall be the Convener of the Policy Making
Council. (6) The Council shall meet at least once
every six month. (7) The Council shall perform its functions
in such manner as may be prescribed. CHAPTER III BUDGET AND
ACCOUNT 12. Fund.---(1) There shall be
established a Fund to be known as the Khyber Pakhtunkhwa Revenue Authority Fund
vested in the Authority which shall be
utilized to meet the expenses including the payment of salaries and other
remuneration to the staff administered
and controlled by the Authority. (2) The Fund shall consist of– (a) grants
if any, made by the Government, the Federal Government or any other authority
or agency; (b) loans
obtained from the Government including the Federal Government and commercial
Banks or any other source; (c) foreign
loans, grants or any other financial assistance obtained; (d) fee
and charges collected and profits earned by the Authority; and (e) income from any other source. (3) The Authority may keep money in any
Schedule Bank which shall be operated according to the regulations of the
Authority. (4) Nothing in sub-section (3) shall be
deemed to preclude the Authority from investing any such moneys which are not
required for immediate expenditure in any of the securities described in
section 20 of the Trust Act, 1982 (Act No. II of 1882), or placing them in a
fixed deposit in any Schedule Bank or National Saving Centre. 13. Budget
and accounts.---(1)
The Authority shall, before the commencement of each financial year, prepare a
statement of the estimated receipts, revenue targets and expenditure of the
Authority for the financial year in the prescribed manner and submit it to the
Government for consideration and approval. (2) The Authority shall maintain proper
accounts and other records relating to its financial affairs including its
income and expenditures and its assets and liabilities in such form and manner
as may be prescribed. (3) As soon as may be, after the end of each
financial year, the Authority, in the manner prescribed, shall cause to be
prepared for that financial year a statement of account of the Authority, which
shall include a balance-sheet and an account of income and expenditure. 14. Audit.---(1) The Auditor
General of Pakistan shall annually audit the accounts of the Authority. (2) The Authority, in addition to the audit
under sub-section (1), shall also cause the annual accounts of the Authority
audited, in the prescribed manner, by a Chartered Accountant or a firm of
Chartered Accountants. (3) The Authority shall devise for itself
adequate mechanisms to document internal controls, ensure continuous internal
audit and performance evaluation from time to time. CHAPTER IV EMPLOYMENT IN
AUTHORITY 15. Human
resource management.---The Authority may- (a) develop
and implement human resource management policies; (b) assess,
identify, create, increase, decrease or designate or re-designate posts and
prepare and execute the internal job posting regime; (c) lay
down qualifications and criteria for the posting of employees against
specialized or available posts; (d) implement
a transparent and objective evaluation process to determine that an employee is
qualified for posting against a specialized or available post; (e) make
assessment of integrity and proficiency of the employees for purposes of
evaluation, posting, promotion, transfer or other incidental matters; (f) transfer,
select or post any employee against any post on the basis of transparent criteria
of selection in any entity administered by the Authority; (g) take
action, issue orders, regulations, guidelines, code of conduct to achieve the
purposes of this Act; (h) appoint,
with or without remuneration, such advisers, commissioners, consultants,
experts, interns, liaison officers on such terms and conditions as may be
prescribed; (i) fix,
with the approval of the Council, an honorarium or remuneration for the
services rendered by advisers, consultants, experts, fellows, interns, officers
and staff of the Authority, liaison officers and other staff engaged by the
Authority; and (j) impart
the requisite training to its employees for purposes of better tax
administration. 16. Staff.---(1)
The Authority
may
employ
such persons as may be necessary for
the
efficient performance of
its functions
in such manner and
on such terms and
conditions
as may
be prescribed,
or unless so prescribed, as determined by the Council. (2) The Authority may terminate the services of any employee at
any time in accordance with the regulations as may be prescribed. (3) The Authority
may, in
the manner prescribed, absorb
in its service any employee
who is on deputation with the
Authority,
subject to
prior approval
of the Government or
the employer and
consent of the employee. (4) The
terms and conditions of
service
of an employee, on
absorption, shall not be less favourable than those
admissible to
such
employee immediately
before
his absorption in
the service of the
Authority: Provided that the Authority may, by regulation specify
criteria for seniority amongst its employees. (5) Notwithstanding anything contained in
this Act, an appointment of a person to a post in the Authority shall not
confer any right on such person to continue to serve in the said post. 17. Public
servants.---The employees
and other persons authorized
to perform or exercise any function or power
under this Act or render
services
to the
Authority as agents, advisors
or consultants shall be deemed to
be public servants within the
meanings
of section21of
the Pakistan
Penal
Code1860 (XLVof1860). 18. Indemnity.–(1)
No prosecution, suit or
other legal proceedings hall lie against the Authority or its employees
for
anything
done in good faith for
carrying out the
purposes of the
Act,
rules
or regulations. (2) No Federal or any other provincial government
or any statuary body shall
initiate
any enquiry or investigation
against
the official
conduct of any of the employees
of the Authority without
prior approval of
the Authority. PART III Chapter I Sales Tax on Services 19. Taxable Service.---(1) A taxable service is a service listed in the Second Schedule to this Act,
which is provided: (a) by a
registered person from his registered office or
place of business in the Khyber Pakhtunkhwa; (b) in the
course of an economic activity, including its
commencement or termination of the activity. Explanation: This sub-section deals with services provided by
registered persons, regardless of whether those services are provided
to resident persons or non-resident persons. (2) A service
that is not provided by a registered person shall be treated as a taxable
service, if the service is listed in the Second Schedule to this Act and- (a) is
provided to a resident person; (b) by a
non-resident person in the course of an economic activity, including its commencement or termination of the activity. Explanation: This sub-section deals with services provided by non-resident persons to resident persons. (3) For the
purposes of sub-section (2), where a person has a registered office or
place of business
in the Khyber Pakhtunkhwa and another
office outside Khyber Pakhtunkhwa, the registered office or place of business in Khyber Pakhtunkhwa and that outside Khyber
Pakhtunkhwa shall be treated as separate legal persons. (4) The
Authority by notification, prescribe regulation for determining the conditions
under which a particular service or class of services will be
considered to have been
provided by a person from his registered office or place of business in the Khyber
Pakhtunkhwa. 20. Application of principles of origin and reverse charge in certain
situations.---(1) Where a person is providing taxable
services in a Province other than Khyber Pakhtunkhwa but the recipient of such services is resident of Khyber Pakhtunkhwa or is otherwise availing such services in Khyber Pakhtunkhwa and has charged tax accordingly, the person providing such
services shall pay the amount of tax so charged to the
Government. (2) Where
the recipient of a taxable service is a person registered under this Act, he
shall deduct the whole amount of tax in respect of the service received and pay
the same to the Government. (3) Where a
person is providing taxable services in more than one Province or territory in
Pakistan including Khyber Pakhtunkhwa, such person shall be liable to pay tax to the Government to the extent
the tax is charged from a person resident in Khyber Pakhtunkhwa or from a
person who is otherwise availing such services in Khyber Pakhtunkhwa. (4) Where
rendering of a taxable service originates from Khyber Pakhtunkhwa but terminates outside Pakistan, such person shall be required to pay the tax on such service to the
Government. (5) Where a
taxable service originates from outside Pakistan but is received or terminates
in Khyber Pakhtunkhwa, the recipient of such service shall be liable to pay the
tax to the Government. (6) The
persons who are required to pay the tax to the Government in terms of
sub-sections (1), (2), (3), (4) and (5) shall be liable to registration for the purposes of this
Act. (7) All
questions or disputes relating to the application of the principle of origin
given in this section shall be resolved in terms of the
already recorded understanding between the Federal Government and the
Provincial Governments on the implementation of reformed General
Sales Tax: Provided that pendency of any such question or dispute
shall not absolve the concerned person from his obligation to deposit the
tax. (8) The provisions of this section shall
apply notwithstanding any other provision of this Act or the rules and the Government may specify special procedure
to regulate the provisions of this section. 21. Amendment in Second Schedule.---(1) Government
may, by notification in the official Gazette, make an amendment in the Second Schedule by modifying, adding or deleting any
entry or entries with reference to the classification, if
any, description of any service or class of services and the rate of tax
chargeable on any service or class of services not exceeding the maximum
rate prescribed in the Second Schedule. (2) A
notification issued under sub-section (1), shall be effective from such date as
may be specified in the notification but such date shall not be prior to the
date on which the notification is published in the official Gazette. (3) Government
shall at the time of presenting the Annual Budget Statement for the next
financial year, lay before the Provincial Assembly of the Khyber Pakhtunkhwa all the notifications relating to the amendments in the
Second Schedule during the current financial year. 22. Economic activity.---(1) An economic
activity means any activity carried on whether continuously, regularly or otherwise by a person that involves or is intended to
involve the provision of services to another person and
includes- (a) an
activity carried on in the form of a business, including a profession, calling, trade, or undertaking of any kind,
whether or not the activity is undertaken for any consideration or profit; (b) the
supply of movable property by way of lease, license or such similar
arrangement; and (c) a
one-time transaction or concern in the nature of a business or trade. (2) Anything
done or undertaken during the commencement or termination of an economic activity shall be construed as part of the economic activity. (3) An
economic activity does not include- (a) the
activities of an employee providing services in that capacity to an employer;
or (b) a
private recreational pursuit or hobby of an individual. 23. Value of a Taxable Service.--- The value of a taxable service is: (a) the consideration
in money including
all Federal and
Provincial duties and
taxes, if any,
which the person
providing a service receives from the recipient of the
service but does not include the amount of
tax under this Act: Provided that- (i) in case
the consideration for a service is in kind or is partly in kind and partly in money, the
value of the service shall mean the open market price of the service as determined under section 24 excluding
the amount of sales tax under this
Act; (ii) in case
the person provides the service and the recipients of the service are associated
persons and the
service is supplied for no consideration or for a
consideration which is lower than the price
at which the person provides the service to other persons who are not associated persons, the value of the service shall mean the price at which the service is provided to
such other persons
who are not
associated persons excluding the
amount of sales tax; and (iii) in case a
person provides a service for no consideration or for a consideration which is lower
than the price at which such a service is provided by other
persons, the value of the service shall mean the
open market price for such a service; (b) in case
of trade discounts,
the discounted price
excluding the amount of sales tax under this Act, provided that
the tax invoice shows the discounted
price and the related tax and the discount allowed is in conformity with customary business practice; (c) in case there is reason to believe that the value of a service has
not been correctly
declared in the invoice or for any special nature of transaction it
is difficult to ascertain the value of a service, the open market price, as determined under section 24; and (d) notwithstanding any of
the above, where
the Authority deems
it necessary
it may, by notification in the official Gazette, fix the value of any service
or class of services and for that purpose fix different values for different classes or
description of the same or similar types of services; Provided that where the value at which the service is
provided is higher than the value fixed by the Authority, the value of
the service shall, unless otherwise directed by the Authority, be the value at which the service
is provided. 24. Open market price.---(1) The open market
price of a service is- (a) the
price, the service would fetch in an open market transaction freely entered
into between persons who are not associated persons; (b) if it is not possible to determine an
amount under paragraph (a), the price a similar service would fetch in an open
market transaction freely made between persons who are not associated persons,
adjusted to take account of the differences between the similar service and
this Actual service; and (c) determined
on the basis of the market conditions prevailing at the time and place at which
the service is provided. (2) If the open market price of a service
cannot be determined under sub-section (1), it may be determined by using any method or formula specified by the Authority for
calculating an objective approximation
of the price, the service would fetch in an open market transaction freely made
between persons who are not associated. 25. Provision of services over a period of time.---(1) Where a service is provided over a period of time and payment for the same is made on a periodic basis, the service shall
be treated as comprising two or more separate and
distinct services each corresponding to the part of the service to which each
separate part of the consideration relates. ILLUSTRATIONS (a) Where services
are provided for a two year period and payment is made on a semi-annual basis,
the provision of services for each six month period constitutes a separate
service. (b) Where an insurance company provides an
insurance policy over a five year period and receives a premium on an annual
basis, each premium relates to a separate service.
CHAPTERII SCOPE OF TAX 26. Scope of tax and
allied matters.---(1)
Subject to the provisions of this Act, there shall be charged, levied, collected and paid a tax on the value of a taxable
service at the rate specified in the
Second Schedule. (2) Government
may, on the recommendation of the Authority and subject to such conditions and
restrictions as the Government may impose, by notification in the official
Gazette, declare that in respect of any taxable
service provided by a registered person or a class of registered persons, the
tax shall be charged, levied and collected at such higher, lower, fixed or
specific rate as may be specified in the said notification.
(3) Notwithstanding
other provisions of this Act, the Authority may, with the prior approval of the
Government and by notification in the official Gazette and subject to the
conditions, restrictions, limitations or otherwise, fix the
limit or threshold of annual turnover of any service or class of services
provided by any person or class of persons below which such person or class of
persons shall be exempt from payment of tax under this Act. (4) A person
required to pay tax under this Act shall be entitled to deduct from the payable
amount, the amount of tax already paid by him on the receipt of
taxable services used exclusively in connection with taxable services provided by such person subject to the condition that
he holds a true and valid tax invoice not older than six tax periods, showing
the amount of tax earlier charged and paid under this Act on the services so received but the Authority may, by notification in the official
Gazette, disallow or restrict such deduction in case of any
service or services as it may deem appropriate. 27. Person liable to pay tax.---(1) Where a service
is taxable by virtue of sub-section (1) of section 19, the liability to pay the
tax shall be on the registered person providing the service. (2) Where a
service is taxable by virtue of sub-section (2) of section 19, the liability to
pay the tax shall be on the person receiving the service. (3) The Authority may, by notification in
the official Gazette, specify the service or services in respect of which the
liability to pay tax shall be on any person, other than the person providing
the taxable service, or the person receiving the taxable service. (4) Nothing
contained in this section shall prevent the collection of tax from a different
person if that person is made separately or jointly or severally liable for the
tax under section 35. 28. Exemptions.---(1)
Notwithstanding anything contained in sections 19 and 26, the Authority may,
with the approval of the Government and subject to such conditions, limitations
or restrictions as it may impose, by notification
in the official Gazette, exempt- (a) taxable
service or services from the whole or any part of the tax; (b) taxable
service or services provided by a person or class of persons from the whole or
any part of the tax; (c) recipient
or recipients of service or services, including international organizations and
institutions, from the payment of the whole or any part of the tax; and (d) a class of
persons, any area or areas of the Khyber Pakhtunkhwa from the whole or any part
of the tax.. (2) The
exemption under sub-section (1) may be allowed from any previous date specified
in the notification issued under sub-section (1). 29. Effect of change
in the rate of tax.----If there is a change in the rate of tax, the taxable
services shall be charged to tax at such rate as is in force at the time the
service is provided. 30. Special
procedure and tax withholding provisions.---(1) Notwithstanding anything
contained in this Act, the Authority may, by
notification in the official Gazette, prescribe a special procedure for the payment of tax, registration, book keeping,
invoicing or billing requirements, returns and other related matters in respect
of any service or class of services, as may be specified. (2) Notwithstanding
any other provisions of this Act, the Authority may require any person or class
of
persons whether registered or not for the purpose of this Act to withhold full
or part of the tax charged from such person or class of persons on the
provision of any taxable service or class of taxable services and to
deposit the tax so withheld, with the Government within such time and in such
manner as it may, by notification in
the official Gazette, specify. 31. Delegation of power to collect,
administer and enforce sales tax on certain services.---(1) Notwithstanding anything contained in this Act, the Government may, by notification in
the official Gazette, authorize the Federal Board of Revenue or any other
Federal or Provincial department, agency, organization or person to administer, collect and enforce the levy of sales tax on
such taxable services as it may notify
and in such mode and manner and for such period
as it may
prescribe and subject
to such restrictions
and conditions as it may impose. (2) Notwithstanding
anything contained in this Act, where the Government notifies any taxable
services under sub-section (1) above, for the period specified therein,
except for the
provisions of Chapters
I and II and
sections 109, 113 and 115, the remaining
provisions of this Act shall not be applicable
to such taxable services. (3) At the end
of the period specified in sub-section (1) above, the tax on taxable services notified under sub-section (1) shall be administered, collected and
enforced by the Authority in the same mode and manner as all other taxable services and all provisions of this
Act shall be applicable to them. 32. Adjustments.---(1) The Authority may, subject
to such conditions and restrictions as it may specify, allow registered persons to claim adjustments or deductions, including
refunds arising as a result thereof, in respect of the tax
paid under any other law on any account in respect of any taxable service or
goods or class of taxable services or goods provided by them. (2) For the
purposes of sub-section (1), the Authority may adopt the principles or concepts
laid down in such other law in respect of adjustments, deductions or refunds
including zero-rating principle. (3) No
adjustment or deduction of any tax payable under any other law
shall be claimed by any person except in the manner and to the extent specified
in the notification issued under sub-section (1). CHAPTER III PAYMENT AND COLLECTION OF TAX ON TAXABLE SERVICES 33. Collection of excess tax.---(1) Any person so
authorized, who has collected or collects the tax or charge, whether under
misapprehension of any provision of this Act or otherwise, which was not
payable as tax or charge or which was in excess of the
tax or charge actually payable and the incidence of which had been passed on to
the person to whom the service was provided, shall pay the amount of tax or
charge so collected to the Government. (2) Any
amount payable to the Government under sub-section (1) shall be deemed to be an
arrear payable under this Act and shall be recovered
accordingly. (3) The
burden of proof that the incidence of tax or charge referred to in sub-section
(1), has been or has not been passed on to the person to whom the service is
provided shall be on the person collecting the tax or charge. 34. Time, manner and mode of payment.---(1) The tax in respect of a taxable service provided during a tax
period shall be paid by a person at the time of filing the return in respect of
that period under Chapter VI. (2) For the purposes of sub-section (1), a
taxable service shall be considered to have been provided in the tax period during which- (a) it was
provided to the recipient; (b) an
invoice for the value of the taxable service was issued or was due to be issued
or sent or due to be sent to the recipient; or (c) consideration
for the same was received, whichever is earlier. (3) Notwithstanding anything contained in
sub-section (1), the Authority may, by notification in the official Gazette,
direct that the tax in respect of any taxable service or such class of taxable
services shall be charged, collected and paid in any other way, mode, manner or
time as may be specified in the notification. (4) The tax due on taxable services shall be
paid by any of the following modes namely: (a) through
deposit in a bank designated by the Authority; or (b) through such
other mode and manner as may be specified by the Authority. 35. Joint and
several liability of registered persons where tax unpaid.---Where a
registered person receiving a taxable
service from another registered person is in the knowledge of or has reasonable
grounds to suspect that some or all of the tax payable in respect of
that taxable service or any previous or subsequent taxable service provided or
to be provided would go unpaid as against
the requirements of this Act, such person as well as the person providing the
taxable service shall be jointly and severally liable for payment of such
unpaid amount of tax.: Provided that the
Authority may, by notification in the official Gazette, exempt any person,
service or transaction or class of persons, services or transactions
from the provision of this section. 36. Sales of taxable activity or transfer of ownership.---(1) Where the ownership of any business providing
taxable services is sold, transferred or otherwise disposed of as an ongoing
concern or activity, the fact
of such sale, transfer or other disposition shall be intimated to the Collector
within one month of the occurrence of such fact by the former owner. (2) The tax chargeable on the taxable services provided in the business
referred to in sub-section (1), shall be accounted for and paid by the person
to whom sale or other disposition of such business is made or ownership thereof
is transferred and every such person shall be liable to registration under this
Act. 37. Estate of deceased person.---The tax liability
of a deceased registered person under this Act shall be the first charge on his estate in the hands of his successors. 38. Estate in bankruptcy.---(1) Where a registered
person is declared bankrupt, the tax liability under this Act shall pass on to
the estate in bankruptcy, if it continues to operate the business. (2) Where the tax
liability is incurred by an estate in bankruptcy, the tax shall b deemed to be
a current expenditure in the operations of
the estate in bankruptcy and shall be paid before the claims of all other
creditors are settled. 39. Liability for payment of tax in case of private companies or
business enterprises.---Notwithstanding anything contained in the Company
Ordinance, 1984 (No. XLVII of 1984), where any company or business enterprise is wound up and any tax chargeable on or
payable by the company or business
enterprise, whether before, or in the course of, or after its liquidation, in
respect of any tax period cannot be
recovered from the company or business enterprise, every person who was an
owner of, or partner in, or director of the company or business
enterprise during the relevant period shall, jointly and severally be liable
for payment of such tax. 40. Assessment of tax.---(1) Where on the basis of any
information acquired during an audit, inquiry, inspection
or otherwise, an officer of the Authority is of the opinion that a registered
person has not paid the tax due on taxable services provided by him or has made
short payment, the officer shall make an assessment of the
tax actually payable by that person and shall impose a penalty and charge
default surcharge in accordance with sections 64 and 65. (2) No order under sub-section (1) shall be made unless a notice to show
cause is given to the person in default within five years from the end of the
tax period to which the assessment relates specifying the grounds on which it
is intended to proceed against him and the said officer shall take into consideration the representation made by such person and provide him an
opportunity of being heard if the person so desires. (3) An order
under sub-section (1), shall be made within one hundred and twenty days of
issuance of the show cause notice or within such extended period as
the officer may, for reasons to be recorded in writing, fix: Provided that such
extended period shall ordinarily not exceed sixty days. (4) In
computing the period specified in sub-section (3), any period during which the
proceedings are adjourned on account of a stay order or proceedings
under section 89 or the time taken through adjournments by
the person shall be excluded. (5) An order passed under sub-section (1), may be further amended as may be necessary when
on the basis of any information acquired during an audit, inquiry, inspection
or otherwise, the officer is satisfied that- (a) any tax has been under-assessed or assessed at a low rate; or (b) any
taxable service provided by the person has escaped assessment. (6) The Collector may amend, or further amend any order passed under
sub-section (1) or (5), if he considers that the order is erroneous or
pre-judicial to interest of Justice. (7) The provisions of sub-sections (2), (3) and (4) shall be applicable to
an order passed under sub-section (5) and (6). (8) Notwithstanding
anything contained in this Act, the Authority may prescribe thresholds, parameters, standards and basis for
assessment of supply value and the
assessment of tax. CHAPTER IV REGISTRATION 41. Registration.---(1) A person shall register under
this Act, who- (a) provides
any taxable service from his office or place of business in Khyber Pakhtunkhwa;
or (b) is
otherwise required to be registered under any of the provisions of this Act or
the rules; or (c) fulfills
any other criteria or requirements which the Authority may prescribe under
sub-section (2). (2) The
registration under this section will be regulated in such manner and subject to
such conditions and restrictions as the Authority may, by notification in the
official Gazette, specify. (3) A person who receives a service, which is a taxable service by virtue
of sub-section (2) of [1][section 19], and is not a registered person shall be deemed to be a
registered person for the purposes of the tax period in which- (a) such
person receives the service; (b) an
invoice for the value of the service is issued or sent to or received by the
person; or (c) consideration
for the service is paid by the person whichever is earlier
and all the provisions of this Act and the rules shall be applicable to such
person for that particular tax period and any matters relating to,
arising out of, or concerning that tax period as if that person had provided the service. (4) The
Authority may publish on its website a list of persons registered under this
Act. (5) It shall
be reasonable for a person to believe that another person is registered under
this Act, if that other person is on the list placed on the website of the
Authority. 42. Voluntary registration.---(1) A person, who
carries on an economic activity but is not required to be registered may apply for voluntary registration at any time. (2) If a person who is not required to be registered, applies for voluntary
registration, the Authority may register the person
if the Authority is satisfied that- (a) the
person is providing, or shall provide a service that is a taxable service if
the person was registered; (b) the
person has a place of business at which he carries on an economic activity; (c) there
are reasonable grounds to believe that the person shall keep proper records and
file regular returns as prescribed under this Act and the rules; and (d) if the
person has commenced an economic activity, the person has- (i) kept
proper records in relation to his economic activity; and (ii) complied
with his obligations under other applicable taxation laws. 43. Compulsory registration.---(1) If the
Authority is satisfied that a person whois required to be registered and has
not applied for registration, the Authority shall register the person and
shall, not later than fifteen days before the day on which the registration
takes effect, notify the person of the registration, the day on which it takes
effect, and the registration number issued to the person. (2) No
person shall be registered compulsorily without being given an advance notice
and an opportunity of being heard in such manner as the Authority may
specify. (3) The
Authority may, by notification in the official Gazette, authorize any officer
to perform any of the functions under this section relating to compulsory
registration of a person for any of the taxable services. 44. Application for registration.---(1) A person, who is required to be registered shall apply for
registration in such manner and mode as may be specified by the Authority not later than fifteen days before the day on
which the person becomes liable to be registered. (2) If the Authority is satisfied that the person is liable for registration,
the Authority shall, within
fifteen days of receiving the application- (a) register
the person; and (b) notify the
person of the registration, the day on which it takes effect, and the
registration number issued to the person. (3) Where a
person who is not required to be registered, applies for registration, the Authority shall, within fifteen days of receiving the application,
notify the person of the decision on the application, and if- (a) the Authority registers the person, the notice shall state the day on which
the registration takes effect and the registration number is issued to the
person; or (b) the Authority rejects the application, notify the person of the reasons
for the decision and outlining the person’s right to appeal against the
decision. (4) The Authority shall issue every registered person with a registration
number for the purpose of this Act. 45. Suspension of
registration.---(1)
Subject to sub-section (3), the Authority may temporarily inactivate the registration of a person if it is satisfied that
the person- (a) is not
entitled to be registered; or (b) has
failed to comply with the obligations under this Act or the rules. (2) The Authority
shall give notice to a registered person stating the reasons for temporary
inactivation of the person’s registration
and the remedial actions required to be taken by the person in such time as may
be specified in the notice. (3) In
case the Authority is not satisfied with the response of the person or no
remedial action taken by him or does not receive any response in the specified
time, the Authority may suspend that person’s registration. (4) The
suspension of registration shall be affected by removing the name of the person
from the list of registered persons
published on the Authority’s website. (5) At
any time within a period of sixty days of suspension, the Authority may
withdraw the suspension if it is
satisfied with the remedial actions taken by the person. (6) Where
at the expiry of sixty days, the suspension has not been withdrawn, the
Authority may- (a) institute
proceedings against the person in respect of the alleged non-compliance under
this Act; (b) re-instate
the person’s registration; or (c) cancel
the person’s registration, if neither of the actions in clauses (a) and (b) is
satisfied. (7) No registration shall be cancelled unless the Authority either through
enquiry, investigation or audit is satisfied that
circumstances exist necessitating such cancellation and under no circumstances,
the cancellation of registration shall absolve the person of his other
obligation and liabilities under this Act or the rules. 46. De-registration.---(1) The
Authority may de-register a registered person or such class of registered
persons not required to be registered under this Act. (2) Where any person registered under this Act believes that he does not
satisfy the requirements for registration specified in
section 41, he may make an application to the Authority to be de-registered. (3) If upon
receiving such an application, the Authority is satisfied that the person is
not required to be registered under this Act and has fulfilled the obligations
under this Act, it shall de-register such person. (4) Where the Authority receives an application under sub-section (2), it
shall dispose of the application within a period of three months from the
date of the receipt of the application, or within such extended period, not
exceeding sixty days, as the Authority may, for reasons to be recorded in
writing, fix. CHAPTER V BOOK KEEPING AND AUDIT PROCEEDINGS 47. Issuance of tax invoices.---(1) A registered
person providing a taxable service shall issue a serial numbered and dated tax
invoice containing the following particulars:- (a) name,
address and registration number of the service provider; (b) name, address and registration number, if any, of the service
recipient; (c) description
of service or services; (d) value
exclusive of the tax; (e) amount of
the tax; and (f) value
inclusive of the tax.. (2) The Authority may, by notification in the official Gazette, specify
such modified invoices for different services or persons
and prescribe the manner and procedure for regulating the issuance and
authentication of tax invoices. (3) A registered person providing a taxable service may, subject to such
conditions and restrictions as the Authority may by notification in the
official Gazette specify, issue invoices to another registered person or other recipient of taxable service electronically and
transmit images or statements of such invoices to the Authority as well as to the Collector, as may be specified. 48. Records.---(1) A registered
person providing taxable service shall maintain and keep at his business
premises or registered office in English or Urdu the following records of
taxable service including exempt service
provided by him or by his agent acting on his behalf in such form and manner as
would permit ready ascertainment of his tax liability
during a tax period- (a) records
of taxable service provided indicating- (i) the
description and type of service; (ii) the
value of the service; (iii) the
particulars of the person to whom the service was provided; and (iv) any
other information as may be specified by the Authority; (b) records
of exempt service; and (c) such
other records as may be specified by the Authority. (2) The Authority
may, by notification in the official Gazette, require a registered person or
class of registered persons to declare and use as many number of business bank
accounts as may be specified by the Authority in such notification to make or
receive payments on account of providing services for the purpose of this Act
and the rules and to make payment of due
tax from such accounts. (3) The Authority
may, by notification in the official Gazette, specify that any person or class
of persons registered under this Act, shall use such electronic fiscal cash
registers in such manner as are approved by the Authority. (4) The Authority may,
by notification in the official Gazette, prescribe the procedure or software
for electronic
invoicing or Acting, maintenance of records, filing of tax returns and for any
other matter or approve any software for
electronic invoicing or billing, maintenance of records and filing of returns
by a registered person or class of
such persons under this Act. (5) The registered persons, whose accounts are subject to audit under the
Companies Ordinance, 1984 (XLVII of 1984), shall be
required to submit a copy of the annual audited accounts, along with a
certificate by the auditors certifying the payment of the tax due and any
deficiency in the tax paid by the registered person. 49. Retention and production of records and documents.---(1) A person, who is required to maintain any record or documents under this Act, shall retain the record and
documents for a period of five years after the end of the tax period to which such record or documents relate or till the final
decision in any proceedings including proceedings for assessment, appeal,
revision, reference or petition, whichever is later. (2) A person who is
required to maintain any record or documents under this Act or any other law
shall, as and when required by an officer not below the rank of the Assistant
Collector, produce records or documents which
are in his possession or control or in the possession or control of his agent,
and where such records or documents have been stored as electronic data,
he shall allow to such officer full and free access to, and use of, such data of any machine. 50. Audit proceedings.---(1) An officer
authorized by the Authority or the Collector may, on the basis of the return or
returns submitted by a registered person or the records maintained under this
Act and the rules, conduct an audit of such person. (2) In case the
Authority or the Collector has any information showing that any registered
person is involved in tax fraud or evasion of tax, it or as the case may be,
he, may authorize an officer not below the rank of the Assistant Collector, to conduct an inquiry or investigation, which may or
may not be in addition to any audit carried out for the same period. (3) Where the officer is to conduct an audit under sub-section (1), he
shall issue a notice of audit to the person informing him of the audit
proceedings and direct him to produce any records or documents which such
officer may require for conducting the audit. (4) The officer shall conduct audit and issue an audit observation pointing
out the contraventions
of this Act or the rules and the amount of the tax evaded or short paid, and
the registered person may, within a period of twenty one days of the receipt of
the audit observation, submit his reply in writing. (5) If no reply is received within the specified time or the reply furnished
by the registered person is found unsatisfactory, the
officer shall issue an audit report specifying the amount of the tax or charge
that has not been levied or has been short levied or any other violation of any
provision of this Act or the rules. (6) After completion of the audit under this section or any other provision
of this Act or the rules, an officer having pecuniary
jurisdiction in terms of section 76 shall, if required, pass an order
determining the correct amount of payable tax, charging default surcharge and
imposing a penalty. (7) Notwithstanding the penalties prescribed in section 64- (a) if a
registered person wishes to deposit the amount of the tax short paid or evaded
along with default surcharge voluntarily, whenever it comes to his notice, he
may, before receipt of notice of audit, file a revised
return and may deposit the amount of tax short paid or evaded along with
default surcharge, in which case no penalty shall be recovered from him; (b) if a
registered person wishes to deposit the amount of the tax short paid or evaded
along with default surcharge during the audit, or at any time before issuance
of show cause notice in lieu of the audit report, he may file a
revised return and may deposit the short paid or evaded amount of the tax,
default surcharge under section 65 and twenty per cent of the penalty
payable under section 64, in which case the show cause notice
in lieu of the audit report shall not be issued in the matter; (c) if a
registered person wishes to deposit the amount of tax short paid or evaded
along with default surcharge after issuance of show cause notice, he may
file a revised return and may deposit the short paid or evaded amount
of the tax, default surcharge under section 65, and fifty per cent of the
penalty payable under section 64 and,
thereafter, the show cause notice shall abate. 51. Special audit by chartered accountants or cost accountants.---(1) The Authority may, by notification in the official Gazette, appoint
a Chartered Accountant as defined under Chartered Accountants Ordinance, 1961
(X of 1961) or a firm of Chartered Accountants or a Cost and
Management Accountant [2][or any consultant, foreign or local, having expertise in the forensic
audit]within the meaning of the Cost and Management
Accountants Act, 1966 (XIV of 1966) or a firm of Cost and Management
Accountants, for conducting a special audit of the records
of any registered person. (2) Notwithstanding
that the records of a registered person have been audited by an officer
appointed under section 56, the Authority or
a Collector may direct an auditor appointed under sub-section (1) to audit the records of any registered person for the same
period. (3) An auditor appointed under sub-section (1), shall have such powers of an
officer as may be conferred by the Authority to such auditor under any of the
provisions of this Act or the rules made thereunder. (4) For the purposes
of this section or section 40, the audit of records includes audit of the tax
affairs of the registered person under this
Act and the rules. CHAPTER VI RETURNS 52. Return.---(1) Every registered person shall furnish, not later than
the due date, a true, correct and properly filled-up return in the prescribed form
to a designated bank or any other office specified by the Authority, indicating
the tax due and paid during a tax period and
such other information or particulars as may be specified. (2) Notwithstanding anything contained in sub-section (1), the Authority may,
by notification in the official Gazette, require any registered person
or class of registered persons to submit returns on a quarterly, six monthly or
annual basis in lieu of monthly return. (3) Notwithstanding anything contained in sub-section (1), the Authority
may, by notification in the official Gazette, require any
registered person to submit such returns, as may be prescribed, for any period
in addition to other returns required to be filed by such
person. (4) A return filed electronically on the web or any magnetic media or any
other computer readable media as may be specified by the Authority shall be deemed
to be a return for the purpose of sub-sections (1), (2) or (3) and the Authority may, by notification in the official
Gazette, specify the criteria for eligibility of the data of such returns and e-intermediaries who shall digitize the data
of such returns and transmit the same electronically under their digital signatures. (5) If there is a change in the rate of the tax during a tax period, a
separate return in respect of each portion of tax
period showing the application of different rates of tax shall be furnished. (6) A registered
person may, after prior permission from the Collector, file a revised return
within six months of filing a return under
sub-sections (1), (2) or (3), to correct any omission or wrong declaration made
therein and to deposit any amount of the tax not paid or short paid. 53. Special returns.---In addition to the return or
returns specified under section 52, the Collector may require any person, whether registered or not, to furnish a return,
whether on his own behalf or as an agent or trustee in the prescribed form and
such person shall furnish the return not later than the date specified in this
regard. 54. Final return.---If a person applies for
de-registration in terms of section 46, he shall before such deregistration,
furnish a final return to the Authority or the Collector in the specified form
in such manner and at such time as may be directed by the Authority or the
Collector. 55. Return deemed to have been made.---A return
purporting to be made on behalf of a person by his duly appointed representative, agent or e-intermediary shall, for all
purposes of this Act or the rules, be deemed to have been made by such person or under his authority unless proved to the contrary. CHAPTER VII APPOINTMENT OF OFFICERS AND THEIR POWERS 56. Appointment of officers.---(1) For the
purposes of this Act and the rules, the Authority may, in the prescribed manner
and by notification in the official Gazette, appoint in relation to any area or
cases specified in the notification, any person to be- (a) a
Collector; (b) a Collector (Appeals); (c) an
Additional Collector; (d) a Deputy Collector; (e) an
Assistant Collector; (f) an Audit Officer; (g) an Inspector or (h) any other
officer with any other designation. [3][(2) An
officer appointed under sub-section (1), shall exercise such powers, pecuniary
and territorial jurisdiction and discharge such duties as are conferred on him
under this Act and the regulations made under this Act and shall also be
empowered and competent to exercise all powers and discharge all duties or
functions conferred upon any officer subordinate to him.] [4][(3) The
Authority may, by general or special order impose such limitation, restriction
or conditions on the exercise of such powers and discharge of such duties or
functions as it may deem fit.] [5][56-A Distribution
of Powers.---(1) The Authority may,
by Notification and subject to such limitations or conditions, as may be
specified therein, empower by name or designation- (a) an Additional Collector to exercise any
of the powers of the Collector (Appeals) till the regular appointment of
Collector (Appeal) as specified in section 79 of this Act; (b) an Additional Collector to exercise or
perform any of the power or function of the Collector; (c) a Deputy Collector to exercise or perform
any of the powers or function of the Additional Collector; (d) an Assistant Collector to exercise or
perform any of the powers or function of the Deputy Collector; and (e) any other officer to exercise or perform
any of the powers or function of the Assistant Collector. (2) The officer to whom any powers are
delegated under this section shall not further delegate such powers. (3) The officer designated or empowered as
Collector (Appeals) shall not hear and decide the cases adjudicated by him in
terms of section 56 of this Act.] 57. Special
Judges.---(1)
Government may, in consultation with High Court, by notification in the
official Gazette, appoint any person who is serving or has served as District
and Sessions Judge for a period of at least five years as Special Judge and,
where it appoints more than one Special
Judge, it shall specify in the notification the headquarters of each Special
Judge and the territorial limits within which he shall exercise jurisdiction
under this Act and the rules. (2) If a Special Judge is, for any reasons, unable to perform his duties
under this Act or the rules, the District and
Sessions Judge of the District shall perform the duties of the Special Judge
for the District. 58. Cognizance of
offence.---(1)
The Special Judge may, within the limits of his jurisdiction, take cognizance
of any offence punishable by him upon- (a) a report
in writing made by an officer, not below the rank of Assistant Collector, with
the approval of the Collector, or by an officer especially authorized in this
behalf by the Authority; (b) receiving
a complaint or information of facts constituting such offence made or
communicated by any person; or (c) his
knowledge acquired during any proceedings before him. (2) If the Special Judge receives a report under clause (a) of sub-section
(1), he shall proceed with the trial of the accused. (3) If the Special Judge receives a complaint or information under clause
(b) of sub-section (1), on the basis of his own
knowledge, the Special Judge shall, before issuing a summon or warrant for
appearance of the person, hold a preliminary inquiry for the purpose of
ascertaining the truth or falsehood of the complaint, information or knowledge
or direct
any Magistrate or any officer to hold such inquiry and submit a report, and
such Magistrate or officer, shall conduct such inquiry and make a report
accordingly. (4) If, after conducting such an inquiry or
after considering the report of such Magistrate or officer, the Special Judge
is of the opinion that- (a) there
is insufficient ground
for proceeding, he
may dismiss the complaint, or (b) there is sufficient ground for
proceeding, he may proceed against the person complained in accordance with law. (5) A Special Judge or a Magistrate or an officer holding an inquiry under
sub-section (3) may hold such inquiry, as nearly as possible, in accordance with
the provisions of section 202 of the Code of Criminal Procedure, 1898 (V of 1898). 59. Application of the Code of Criminal Procedure, 1898.---(1) The provisions of the Code of Criminal Procedure, 1898 (V of 1898),
so far as they are not inconsistent with the provisions of this Act, shall
apply to all proceedings of the court of a Special Judge and such
court shall be deemed to be a Court of Sessions for the purposes of the said
Code and the provisions of Chapter XXII-A of the Code, so far as applicable and
with necessary modifications, shall apply to the trial of
cases by the Special Judge under this Act. (2) For the purposes
of sub-section (1), the Code of Criminal Procedure, 1898 (V of 1898) shall have
effect as if an offence punishable under this Act was one of the offences
referred to in sub-section (1) of section 337 of the Code. 60. Exclusive jurisdiction of Special Judge.---No court other than the Special Judge having jurisdiction shall try an offence
punishable under this Act. 61. Place of sitting.---A Special Judge
shall ordinarily hold sittings at his headquarters provided that keeping in
view the general convenience of the parties or the witnesses, he may hold
sittings at any other place. 62. Persons who may
conduct prosecution.---(1) An officer not below the rank of an Assistant
Collector shall be competent to conduct prosecution before a Special Judge for
and on behalf of the Government. (2) A prosecution conducted under this Act before the Special Judge may only
be withdrawn by the Authority on the direction or after concurrence of the
Government. 63. Appeal to the High Court.---(1) Any
person, including the Government, the Authority , or any officer of the
Authority, aggrieved by any order passed or decision made by a Special Judge
under this Act or under the Code of Criminal Procedure , 1898 (V of 1898),may,
subject to the provisions of Chapters XXXI and XXXII of the said Code, within
sixty days from the date of the order of the decision, prefer an appeal to the
High Court. (2) Except
as otherwise provided in sub-section (1), the provisions of the Limitation Act,
1908 (V of 1908), shall apply to an appeal preferred under sub-section (1). CHAPTER VIII OFFENCES AND PENALTIES 64. Offences and penalties.---(1) If a person
commits any offence described in column 2 of the Table below shall, in addition
to and not in derogation of any punishment to which he may be liable under any
other law, be liable to the penalty mentioned against that
offence in column 3. (2) The sections referred to in column 4 of the said Table shall be deemed to
be meant for illustrative purposes only and the
corresponding offence described in column 2 may fall and be prosecuted under
other sections of this Act as well.
65. Default
surcharge.---(1)
Notwithstanding anything contained in
the provisions of section 40, if a registered person does not pay the tax due or any part thereof, whether willfully or
otherwise, on time or in the manner specified under this Act, rules or notifications or procedures issued thereunder, he
shall, in addition to the tax due and any penalty under section 64, pay default
surcharge at the rate mentioned below: (a) the person liable to pay any amount of
tax or charge shall pay default surcharge at the rate of inter-bank rate plus
three per cent per annum of the amount of the tax due; and (b) in case,
the default is on account of tax fraud, the person who has committed tax fraud
shall pay default surcharge
at the rate of two per cent per month, of the amount of tax evaded, till such
time the entire liability including the
amount of default surcharge is paid. (2) For the purpose
of calculation of default surcharge, the period of default shall be reckoned
from the sixteenth day following the due date
of the tax period to which the default relates, to the day preceding the date
on which the tax due is actually paid. Explanation: For the purpose of
this section, the tax due does not include the amount of penalty. 66. Exemption from penalty and default surcharge.---(1) The Government may, by a notification in the official Gazette, exempt any registered person or any taxable service from
payment of the whole or any part of the penalty and default surcharge subject
to such conditions and limitations as may be specified. (2) The Government at the end of each
financial year shall lay before the Council all the notifications made under
sub section (1). 67. Compounding of offences.---Notwithstanding
anything contained in any other provision of this Act, where any person has committed any offence warranting prosecution under this Act,
the Authority may, either before or after the institution of any proceedings
for the prosecution of such offence, compound the offence and terminate the
proceedings if such person pays the amount of the tax due along with
such default surcharge and penalty as is determined by the Authority under the provisions of this Act and the rules. 68. Recovery of tax
not levied or short-levied.---(1) Where by reason of inadvertence,
error, misconstruction or for any other
reason, any tax or charge has not been levied or has been short levied, the
person liable to pay such amount of
the tax or charge shall be served with a notice, within three years of the
relevant tax period requiring him to show
cause for nonpayment of the amount specified in the notice. (2) Where by
reason of some collusion, abetment, deliberate attempt, mis-statement, fraud,
forgery, false or fake documents- (a) any tax or charge has not been paid or
is, short paid, the person liable to pay such tax shall be served with a notice
within five years of relevant tax period, requiring him to show cause for
non-payment of such tax; and (b) any amount of the tax is refunded which
is not due, the person obtaining such refund shall be served with a notice
within five years of the receipt of such refund to show cause against the
recovery of such refund. (3) The
officer shall, after considering the objections of the person served with a
notice under subsections (1) or (2) or if the objections are not
received within the stipulated period, determine the amount of the tax or
charge payable by him and such person shall pay the amount so determined. (4) Any
order under sub-section (3) shall be made within one hundred and twenty days of
issuance of the notice to show cause or within such extended period as the
officer may, for reasons to be recorded in writing, fix provided that such extended period shall not ordinarily exceed sixty
days. (5) In
computing the period specified in sub-section (4), any period during which the
proceedings are adjourned
on account of a stay order or proceedings under section 89 or the time taken
through adjournments by the petitioner not exceeding thirty days, shall be
excluded. 69. Power to summon persons to give evidence and produce documents.---(1) An officer may summon any person whose attendance
he considers necessary either to tender evidence or to produce documents or any
other thing in any audit, inquiry, investigation or proceedings which such
officer is making for any of the purposes of this Act and the rules. (2) Any person
summoned under sub-section (1) shall be bound to attend either in person or by
an authorized agent, as the officer may direct. (3) Notwithstanding
anything contained in sub-sections (1) and(2), a person who is exempt from
personal appearance in a Court under sections 132 and 133 of the
Code of Civil Procedure 1908 (V of 1908), shall not be required to appear in person. (4) Any
proceedings under this Act or the rules before an officer shall be deemed to be
judicial proceedings within the meaning of sections 193 and 228 of
the Pakistan Penal Code 1860 (XLV of 1860). 70. Power to arrest
and prosecute.---(1)
An officer authorized by the Authority by notification in the official Gazette in this behalf, who on the basis of
material evidence has reasonable cause to believe that any person has committed a tax fraud or any offence warranting
prosecution under this Act, may cause arrest of such person. (2) All arrests made under this Act shall be
carried out in accordance with the relevant provisions of the Code of Criminal Procedure, 1898 (V of 1898). (3) Where the
person suspected of tax fraud or any offence warranting prosecution under this
Act is a company,
every director or officer of that company whom the officer has reason to
believe is personally responsible for
actions of the company contributing to the tax fraud or any offence warranting
prosecution under this Act, shall be liable
to arrest provided that such arrest shall not absolve the company from the
liabilities of payment of the tax, default
surcharge and any penalty imposed or due under this Act. 71. Procedure to be
followed on arrest of a person.---(1) When an officer arrests a person
under section 60, he shall immediately
intimate the fact of arrest of that person to the Special Judge who may direct
such officer to produce that person at such time and place and on such date as
the Special Judge considers expedient. (2) Notwithstanding
anything contained in sub-section (1), any person arrested under this Act shall
be produced before the Special Judge or, if there is no
Special Judge within a reasonable distance, to the nearest Magistrate within twenty-four hours of such arrest, excluding the time
necessary for the journey from the place of arrest to the court of the Special
Judge or of the Magistrate. (3) When any person is produced under
sub-section (2), before the Special Judge, the Special Judge may, on the request of such person, after perusing the
record, if any and after giving the prosecution an opportunity of being heard, admit him to bail on his executing a bond,
with or without sureties, or refuse to admit him to bail and direct his detention at such place as he deems fit. (4) Nothing
contained herein shall preclude the Special Judge from cancelling the bail of
any such person at a subsequent stage if, for any reason, he considers
such cancellation necessary, but before passing such order he shall afford such person an opportunity of being heard, unless for
reasons to be recorded he considers that the affording
of such opportunity shall defeat the purpose of this Act. (5) When such person is produced under
sub-section (2) before a Magistrate, such Magistrate may, after authorizing his detention in such custody at such
place and for such period as he considers necessary or proper for facilitating
his earliest production before the Special Judge, direct his production before
the Special Judge on a date and time to be
fixed by him or direct such person to be forthwith taken to, and produced
before the Special Judge and he shall
be so taken or produced. (6) Nothing in
sub-sections (2), (3) and (4), shall preclude the Special Judge or the
Magistrate from remanding any such person to the custody of the officer
holding an inquiry or investigation against that person if such officer makes a
request in writing to that effect, and the Special Judge or the Magistrate,
after perusing the record, if any, and
hearing such person, is of the opinion that for the completion of inquiry or
investigation it is necessary to make such order but the total period of such
custody shall not exceed fourteen days. (7) When any
person is arrested under this Act, the arresting officer shall record the fact
of arrest and other relevant particulars in the register specified in
sub-section (11) and shall immediately proceed to inquire into the charge against
such person and if he completes the inquiry within twenty-four hours of his
arrest, and he may, after producing such
person before the Special Judge or the Magistrate, make a request for his
further detention in his custody. (8) While
holding an inquiry under sub-section (7), the officer shall exercise the same
powers as are conferred
upon or exercisable by an officer incharge of a police station under the Code
of Criminal Procedure, 1898 (V of 1898), but
such officer shall exercise such powers subject to the foregoing provisions of
this section while holding an
inquiry under this Act. (9) If the
officer, after holding an inquiry, is of the opinion that there is no
sufficient evidence or reasonable ground for suspicion against such person, he
shall release him on his executing a bond, with or without sureties, and
shall direct such person to appear, as and when required, before the Special
Judge, and make a report to the Special Judge for the discharge of such person
and shall make a full report of the case to his immediate superior. (10) The
Special Judge to whom a report has been made under sub-section (8) may, after
the perusal of record of the
inquiry, and hearing the prosecution, agree with such report and discharge the
accused or, if he is of the opinion that
there is sufficient ground for proceedings against such person, proceed with
his trial and direct the prosecution to produce evidence. (11) The
officer holding an inquiry under this section shall maintain a register to be
called register of arrests and detentions in the form
prescribed by the Government in which he shall enter the name and other
particulars of every person arrested under this Act,
together with the time and date of arrest, the details of the information
received, the details of things, goods or documents,
recovered from his custody, the name of the witnesses and the explanation, if
any, given by him and the manner in which the inquiry has been conducted from
day to day; and, such register or authenticated copies of its entries shall be
produced before the Special Judge, whenever it is directed by the Special
Judge. (12) After completing the inquiry, the officer
shall, as early as possible, submit to the Special Judge a complaint in the
same form and manner in which the officer incharge of a police station submits
a report before a Court. (13) Any
Magistrate of the first class may record any statement or confession during
inquiry or investigations under this Act in accordance with the provisions of
section 164 of the Code of Criminal Procedure, 1898 (V of 1898). 72. Authorized officers to have access to premises, stocks, accounts and
records.---(1) Any officer, authorized in this behalf by the Authority by notification in the official Gazette,
shall have free and full access to the business premises,
registered office or any other place where any business records or documents
required under this Act and the rules are kept or maintained by any registered
person or a person liable for registration or whose business activities are covered under this Act and the rules or who may be required for any
inquiry or investigation in any tax fraud committed by him or
his agent or any other person; and such officer may, at any time, inspect the
records, data, documents, correspondence, accounts, statements, utility bills,
bank statements, information regarding nature and sources of funds
or assets with which his business is financed, and any other records or
documents, including those which are required under any other law maintained in
any form or mode and may take into his custody such records, statements, diskettes or documents, in original or
copies, in such form as the officer may deem fit against a signed receipt. (2) The
registered person, his agent or any other person specified in sub-section (1),
shall answer any question or furnish such information or explanation as
may be asked by the authorized officer. (3) All other
Government departments, local bodies, autonomous bodies, corporations or such
other institutions shall
supply requisite information and render necessary assistance to the authorized
officer in the course of inquiry or investigation
under this section. 73. Obligation to
produce documents and provide information.---(1) Notwithstanding anything
contained in this Act or any other law, any
person required to maintain any record under this Act and the rules, shall, on
demand by an officer, not below the rank of an Assistant Collector, by notice
in writing, as and when specified in the notice- (a) produce for examination, such documents
or records which the officer considers necessary or relevant to the audit,
inquiry or investigation under this Act; (b) allow
the officer to take extracts from or make copies of such documents or records;
and (c) appear
before the officer and answer any question put to him concerning the documents
and records relating to the audit, inquiry or investigation referred to in clause
(a). (2) An officer conducting an audit, inquiry or an investigation under this
Act and the rules, may require in writing any person, department, company or
organization to furnish such information as is held by that person, department, company or organization, which, in the opinion of the
officer, is relevant to such audit, inquiry or investigation.
(3) The Authority may require, in writing,
any person, department, company or
organization, to provide any
information or data held by that person, department, company or organization,
which, in the opinion of the Authority,
is required for purposes of formulation of policy or administering or
implementing this Act and the rules. (4) Every
person, department, company or organization shall furnish the information
requisitioned by the Authority or the officer under sub-sections (2) or (3),
within the time specified in the notice issued by the Authority. 74. Searches under warrants.---(1) Where any
officer has reason to believe that any documents or things which in his opinion, may be useful for, or relevant to, any proceedings under this
Act are kept in any place, he may after obtaining a warrant from the Magistrate
or from the Collector, enter that place and cause a search to be made at any
time. (2) All
searches made under sub-section (1) shall be carried out in accordance with the
relevant provisions of the Code of Criminal Procedure, 1898 (V of 1898). 75. Posting of an
officer to business premises.- (1) Subject to such conditions and
restrictions as it deems fit to impose, the Authority may post an officer to
the premises of a registered person to monitor the provision of services by such registered person. (2) Notwithstanding anything contained in sub-section (1), if a Collector, on
the basis of material evidence, has reasons to believe that a registered person
is involved in evasion of the tax or tax fraud, he may, by recording the grounds in writing, post an officer of the
Authority to the premises of such registered person to monitor provision of services by such person. (3) A person to
whose premises, an officer of the Authority is posted under this section, shall
provide at his own cost, all facilities
required to meet the departmental requirements of such posting as determined by
the Authority or the Collector. 76. Powers of adjudication.---(1) In respect of
cases involving determination of tax liability, assessment of the tax, charging of
default surcharge, imposition of penalty and recovery of amount erroneously
refunded or any other contravention or violation including tax fraud under this
Act or the rules, the jurisdiction and powers of adjudication of the officers shall be as follows: (a) Additional
Collector: Cases without any restriction as to the amount of the tax
involved or amount erroneously refunded; (b) Deputy
Collector: Cases where the amount of the tax involved or the amount
erroneously refunded exceeds one million rupees, but does not exceed two and a
half million rupees; (c) Assistant
Collector: Cases where the amount of the tax involved or the amount
erroneously refunded does not exceed one million rupees; and (d) Other
officers of the Authority: Such cases, other than those mentioned above, as
may be prescribed. (2) The Collector may adjudicate any case falling in the jurisdiction and
powers of any officer subordinate to him and appeal against the order passed by
the Collector in such case shall lie to the Appellate Tribunal. (3) The Authority may regulate the system of adjudication including transfer
of cases and extension of time limit. Explanation: For the purposes of
this section, the tax means the principal amount of the tax other than default
surcharge and in case where only default surcharge is involved, the amount of
default surcharge. 77. Revision by the
Collector.---(1)
The Collector may, of his own motion or on an application made in writing by a registered person for revision,
call for and examine the record of any proceedings under this Act in which an
order has been passed by an officer subordinate to him. (2) If after examining the record under sub-section (1), the Collector is
not satisfied with the legality or propriety of any order passed by an officer,
the Collector may pass such order as he may think fit. (3) No order imposing or enhancing any penalty or fine requiring payment of
a greater amount of the tax than the originally
levied amount shall be passed unless the person affected by such order has been
given an opportunity of showing cause and of being heard. (4) The Collector shall not revise any order under sub-section (2) if- (a) an
appeal under section 80 is pending or the matter has been referred for
resolution under section 89; (b) where an
appeal against the order lies under section 79, the time within which such
appeal may be made has not expired or the person has not waived of in writing
his right of appeal; (c) in the
case of an application made by a person, the application has not been made
within ninety days of the date on which such order was served on the person, unless the
Collector is satisfied that the person was
prevented by sufficient cause from making the application within the time
allowed; and (d) in the case where the Collector has on
his own motion called for and examined an order passed by a subordinate
officer, more than five years have lapsed from the date of the original order. (5) No application for revision of an assessment shall be made under
sub-section (1) unless the amount of the tax due under the assessment that is
not in dispute has been paid by the taxpayer. 78. Revision by the Authority.---(1) The Authority
may, of its own motion, call for and examine the record of any departmental proceedings under this Act or the rules for the purpose
of satisfying itself as to the legality or propriety of any
decision or order passed therein by an officer, other than Collector (Appeal). (2) If after
examining the record under sub-section (1), the Authority is not satisfied with
the legality or propriety of any decision or order passed by an officer, it may
pass such order as it may think fit. (3) No order imposing or enhancing any penalty, fine or requiring payment
of a greater amount of the tax than the originally
levied amount shall be passed unless the person affected by such order has been
given an opportunity of showing cause and of being heard. (4) No proceeding under this section shall be initiated in a case where an
appeal under section 79 is pending or the matter has
been referred for resolution under section 89. (5) No order shall be made under this section after the expiry of five years
from the date of the original decision or order of the subordinate officer
referred to in sub-section (1). APPEALS 79. Appeals.---(1) Any person, other than the Authority or any of its
employees, aggrieved by any decision or order passed under section 76 by an
officer of the Authority other than Collector may, within thirty days of the
date of receipt of such decision or order, prefer an appeal to the Collector
(Appeals). (2) An appeal
under sub-section (1) shall- (a) be in the
prescribed form; (b) be
verified in the prescribed manner; (c) state
precisely the grounds upon which the appeal is made; (d) be
accompanied by the fee specified in sub-section (3); and (e) be
lodged with the Collector (Appeals) within the time set out in sub-section (1).
(3) The
prescribed fee shall be- (a) where
the appellant is a company, one thousand rupees; or (b) where
the appellant is not a company, five hundred rupees. (4) The Collector (Appeals) may, upon application in writing by the
appellant, admit an appeal after the expiration of the period specified
in sub-section (1) if the Collector (Appeals) is satisfied that the appellant
was prevented by sufficient cause from lodging the appeal within that period. 80. Procedure in
appeal.---(1)
The Collector (Appeals) shall give notice of the day fixed for the hearing of
the appeal to the appellant and to the officer of the Authority against whose
order the appeal has been made. (2) The Collector
(Appeals) may adjourn the hearing of the appeal from time to time. (3) The Collector
(Appeals) may, before the hearing of an appeal, allow the appellant to file any
new ground of appeal not specified in the grounds of appeal already filed by
the appellant where the Collector (Appeals) is satisfied that the omission of
the ground from memorandum of the appeal was not willful or unreasonable. (4) The Collector
(Appeals) may stay the recovery of any tax due by virtue of the decision or
order being appealed against and any such order made by the Collector (Appeals)
shall remain operative for not more than
fifteen days during which period a notice shall be issued to the respondent and
after hearing the parties, the order staying recovery may be confirmed,
varied or vacated as the Collector (Appeals) deems fit but the stay order so
confirmed or varied shall remain operative for not more than sixty days,
including any period for which the recovery may have been stayed prior to the
confirmation or variation of the stay order. (5) The
Collector (Appeals) may, before
disposing of an
appeal, call for
such particulars, documents,
records or information as the Collector (Appeals) may require respecting the
matters arising in the appeal or cause further inquiry to be made by the
officer of the Authority. 81. Decision in appeal.----(1) In disposing of an appeal lodged under section 79, the Collector
(Appeals) may pass such order as he thinks fit, confirming, varying, altering,
setting aside or annulling the decision or order appealed against. (2) In deciding an appeal, the Collector (Appeals) may make such further
inquiry as may be necessary provided that he shall in no
case remand any matter for de novo consideration. (3) The Collector (Appeals) shall not increase the amount of any tax
payable by the appellant unless the appellant has been given an opportunity of
showing cause against such increase. (4) The Collector (Appeals) shall communicate his order to the appellant
and the Authority. (5) An order passed by the Collector (Appeals) under sub-section (1) shall
be passed not later than one hundred and twenty days from the date of filing of
appeal or within such extended period, not exceeding sixty days, as the
Collector (Appeals) may, for reasons to be recorded in writing, fix. (6) In computing the aforesaid time period, any period during which the
proceedings are adjourned on account of a stay order or proceedings under
section 89 or the time taken through adjournments by the appellant shall be excluded. (7) Where the Collector (Appeals) has not made an order under sub-section
(1) before the expiration of one hundred and eighty days
from the end of the month in which the appeal was lodged, the Collector (Appeals) shall transfer his appeal to the Appellate Tribunal and the
Tribunal shall decide the appeal under this Act as if it has been filed against the order of the Collector (Appeals). (8) While transferring the undecided appeal to the Appellate Tribunal, the
Collector (Appeals)shall attach his comprehensive report explaining the
circumstances and reasons due to which the appeal could not be decided within time. (9) For the purpose of sub-section (5), any period during which the hearing
of an appeal is adjourned on the request of the appellant shall be excluded in
the computation of the period mentioned in the sub-section. CHAPTER X APPELLATE
TRIBUNAL 82. Appellate Tribunal.---(1)
The Appellate Tribunal shall consist
of such
number of judicial and technical members as the
Government may, from time to time,
determine. (2) The Government shall appoint judicial members of the Appellate Tribunal from
amongst the District and
Sessions Judges in consultation with Peshawar High Court, Peshawar. (3) A person
may be appointed as
a technical member of the Appellate Tribunal
if he is– (a) a Collector(Appeals)
in the Authority or the Federal
Board of
Revenue having at
least two years experience in that capacity;
or (b) a Collector in the Authority
or the Federal
Board of Revenue,
other than the Collector mentioned at(a),
having
at least three years experience
as Collector of the Authority
or the Federal Board of
Revenue;
or (c) an officer of Excise and Taxation Department
of the Government with at least three
years service inBS-20
or above; and (d) less than fifty-seven
years
of age. (4) The Government shall designate
the senior most judicial
member of the Appellate Tribunal
as its Chairperson. 83. Conduct of business by Appellate
Tribunal.---(1)
The Appellate Tribunal may
exercise
its powers and discharge
its functions in the prescribed manner
in such
Benches as
the Chairperson may constitute
from amongst the members of the Appellate Tribunal. (2) Subject to the provisions of section 84, the Appellate Tribunal shall have the power to regulate its
own procedure,
and the procedure of the Benches of the Appellate Tribunal in all
matters relating to the discharge of its
functions including
the places at which the Benches
shall hold their sittings. 84. Appeal to the
Appellate Tribunal.---(1) Where the taxpayer or the officer not below the
rank of Additional Collector objects to any
order passed by the Collector (Appeals), including an order under sub-section
(4) of section 79 [6][and order passed by the Collector or Authority under any of the
provisions of this Act], the taxpayer or the officer may appeal to the Appellate
Tribunal against such order. (2) An appeal
under sub-section (1) shall be- (a) in the prescribed form; (b) verified
in the prescribed manner; (c) accompanied,
except in case of an appeal preferred by an officer, by the fee specified in
sub-section (3); and (d) preferred
to the Appellate Tribunal within sixty days of the date of receipt of the order
of the Collector (Appeals) by the tax payer or the officer. (3) The fee
for an appeal shall be three thousand rupees. (4) The Appellate Tribunal may, upon application in writing, admit an appeal
after the expiration of the period specified in clause
(d) of sub-section (2) if it is satisfied that the person appealing was
prevented by sufficient cause from filing the appeal within
that period. 85. Disposal of appeals by the Appellate Tribunal.---(1) The Appellate Tribunal may, before disposing of an appeal, call for
such particulars, documents, records or information as it may require in
respect of the matters arising from the appeal or cause further inquiry to be
made by any officer of the Authority. (2) The Appellate Tribunal shall afford an opportunity of being heard to the
parties to the appeal and, in case of default by any of the parties on the date of
hearing, the Tribunal may, if it deems fit, dismiss the appeal in default, or may proceed ex-parte to decide the
appeal on the basis of the available record but the Appellate Tribunal shall
decide the appeal within six months from the date of filing of the appeal. (3) The Appellate Tribunal may stay the recovery of any tax due by virtue of
the decision or order being appealed against and any such order made by the
Appellate Tribunal shall remain operative for no more than thirty days during
which period a notice shall be issued to the respondent and after hearing the
parties, the order staying recovery may be
confirmed, varied or vacated as the Appellate Tribunal deems fit but the stay
order so confirmed or varied shall remain operative for not more than
six months including any period for which the recovery may have been stayed prior to the confirmation or
variation of the stay order. (4) In deciding the
appeal, the Appellate Tribunal may, without prejudice to the powers specified
in sub-section (2), make an order to- (a) affirm,
modify or annul the order being appealed against; or (b) remand the case to the officer or the
Collector (Appeals) for making such inquiry or taking such action as the Tribunal may direct. (5) The Appellate
Tribunal shall communicate its order to the taxpayer and the Collector. (6) Save as provided
in any other law, the decision of the Appellate Tribunal on an appeal shall be
final. 86. Reference
to the High Court.–(1) A reference
to the High Court shall lie
only if a question of law is involved
in a case. (2) Any
person or the Authority
may, within
sixty days from
the date of communication of the final order of
the Appellate Tribunal,
prefer a reference in the prescribed
form
alongwith a statement
of the facts of the case and
the question of law involved in the case. (3) The High
Court may dismiss a reference
inlimine if it is satisfied that the reference
does not contain any question of law for
determination. (4) The reference
under this section shall be heard by a Bench of
at least two Judges of the High Court and the provisions of section 98 of the Code of Civil Procedure 1908 (Act No. V of 1908) shall,
as far as possible, apply to such
reference. (5) The High Court shall send
a copy of the judgment under the
seal
of the Court to the Appellate Tribunal. (6) Notwithstanding that a reference has
been filed in the High Court, the tax shall be paid in accordance
with the order of the Appellate
Tribunal. (7) If the tax liability
is reduced by the High Court and
the Authority decides to seek
leave to appeal to the Supreme
Court, the Authority may, within
thirty
days
of the receipt of the judgment of the Court, apply to the High Court to postpone the refund until
the decision by the Supreme
Court. (8) Section 5 of the Limitation Act
1908 (IXof1908) shall apply to a reference
under sub-section (1).
(9) A court fee of rupees one
thousand shall be affixed
on a reference
under this section except
when it is filed by the Authority. CHAPTER XI RECOVERY OF
ARREARS 87. Recovery of arrears of tax.---(1) Subject to
sub-section (2), where any amount of the tax is due from any person, an Officer of the Authority not below the rank of assistant
Collector may- (a) deduct the
amount from any money owing to the person from whom such amount is recoverable
and which may be at the disposal or in the control of such officer or any
officer of the Authority; (b) require
by a notice in writing any person who holds or may subsequently hold any money
for or on account of the person from whom tax is recoverable to pay to such
officer the amount specified in the notice; (c) require
by a notice in writing any bank to attach that person’s bank accounts and remit
in money there from; (d) place
embargo on any business premises of such person till such amount is paid or
received; (e) seal the
person’s business premises till such time as the amount of the tax is paid or
recovered in full; (f) attach
and sell or sell without attachment any movable or immovable property of the
person from whom the tax is due; and (g) recover
such amount by attachment and sale of any movable or immovable property of the
guarantor, person, company, bank or
financial institution where a guarantor or any other person, company, bank or
financial institution fails to make payment
under such guarantee, bond or instrument. (2) If any arrears of tax, default surcharge, penalty or any other amount
which is payable by any person cannot be recovered in any
manner whatsoever, the Authority or the Collector, if so authorized by the Authority, may, for
reasons to be recorded in writing, write off the arrears or amount in the
prescribed manner. 88. Deposit of the
tax demand while appeal is pending.---Where in any appeal, the decision or
order appealed against relates to any tax demanded under this Act, the person
who has filed the appeal shall, pending the appeal, deposit the amount of the
tax admitted by the tax payer based on the return filed under section 52 or as
may be determined by the Collector (Appeals) or the Appellate Tribunal where
such return has not been filed. 89. Alternative
dispute resolution.---(1) Notwithstanding any other provisions of this Act
or the rules, any registered person
aggrieved in connection with any dispute pertaining to- (a) the
liability of the tax against the registered person; (b) the
extent of waiver of default surcharge and penalty; and (c) relaxation
of any procedural or technical irregularities and condonation of any prescribed
limitation of time; and (d) any other
specific relief required to resolve the dispute, may apply to the Authority for
the appointment of a committee for the resolution of any dispute, to be mentioned in detail in the application.
(2) Notwithstanding anything contained in sub-section (1), the Authority
shall not accept an application under sub-section
(1) where criminal proceedings have been initiated or where the Authority is of
the opinion that the interpretation of a question of law having a larger impact
on revenue or on a number of similar cases is involved. (3) The Authority may, after examination of the application of a registered
person, appoint a committee of not less than three
persons within thirty days of receipt of such application, consisting of an
officer of the Authority not below the rank of an Additional Collector and
nominees from a notified panel to be notified by the Authority from time to
time consisting of chartered or cost accountants, advocates, representatives of
trade bodies or associations, retired officers of the rank of not less than
BS-20, retired judges, or any other reputable taxpayers,
for the resolution of the dispute. (4) The committee constituted under sub-section (3) shall examine the issue
and may, if it deems fit, conduct an inquiry, seek expert opinions, direct any
officer of the Authority or any other person to conduct an audit and shall make
recommendations to the Authority within ninety days of its constitution in
respect of the dispute. (5) If the committee
fails to make recommendations within the said period, the Authority may
dissolve the committee and constitute a new
committee which shall decide the matter within a further period of ninety days
and even if after the expiry of that period the dispute is not resolved,
the matter shall be taken up before the appropriate forum provided under this
Act for decision. (6) The Authority may, on the recommendation of the committee, pass such
order, as it may deem appropriate within forty-five days of the receipt of the
recommendations of the committee. (7) The registered person may make payment of the tax as determined by the
Authority in its order under sub-section (6), and such order of the Authority
shall be submitted before the forum, Appellate Tribunal or the Court where the
matter is pending adjudication for consideration of orders as deemed
appropriate. CHAPTER XII AGENTS, REPRESENTATIVES AND E-INTERMEDIARIES 90. Agent.---(1) For the
purpose of this Act and subject to sub-sections (2) and (3), the expression
‘agent’ in respect of a registered person,
means- (a) where the
person is an individual under a legal disability, the guardian or manager who
receives or is entitled to receive
income, financial gains or benefits, funds, money or property on behalf, or for
the benefit of, the individual; (b) where
the person is a company other than a Trust, a Provincial Government, or local
authority in Pakistan, a director or a manager or secretary or accountant or any
similar officer of the company; (c) where the
person is a Trust declared by a duly executed instrument in writing, whether
testamentary or otherwise, any trustee of the trust; (d) where the person is Federal Government, a
Provincial Government, or local authority in Pakistan, any individual
responsible for accounting for the receipt
and payment of money or funds on behalf of the Federal, Provincial Government
or the local authority; (e) where
the person is an association of persons, a director or a manager or secretary
or accountant or any similar officer of the association or,
in the case of a firm, any partner in the firm; (f) where the
person is a public international organization, or a foreign government or
political sub-division of a foreign government, any
individual responsible for accounting for the receipt and payment of moneys or
funds in Pakistan on behalf of the organization, government, or political
subdivision of the government; (2) Where
Court of Wards, Administrator General, Official Trustee, or any receiver or
manager appointed by, or under any order of a Court receives or is entitled
to receive income on behalf, or for the benefit of any person, such Court of Wards, Administrator General, Official Trustee, receiver
or manager shall be the agent of the person for the purpose of this Act. (3) Notwithstanding anything contained in this section, any registered
person may expressly or impliedly authorize another person to be his agent for
all or any of the purposes this Act. 91. Liability and
obligations of agents.---(1) Every agent of a person shall be responsible for
performing any duties or obligations imposed by or under this Act and the
rules, on such person, including the payment of the tax. (2) Subject to
sub-section (5), the tax that by virtue of sub-section (1), is payable by an agent of a registered person shall be recoverable
from the agent only to the extent of assets of the registered person that are
in the possession or under the control of the agent. (3) Every agent of a registered person who pays any tax owing to the
registered person shall be entitled to recover the amount
so paid from the registered person or to retain the amount so paid out of any
moneys of the registered person that are in the agent’s possession or
under the agent’s control. (4) Any agent, or any person who apprehends that he may be assessed as an
agent, may retain out of any money payable by him to the person on whose behalf
he is liable to pay the tax a sum equal to his estimated liability under this Act, and in the
event of disagreement between the principal and such
an agent or a person as to the amount to be so retained, such an agent or
person may obtain from the Collector a certificate in
manners specified by the Authority, stating the amount to be so retained
pending final determination of the tax liability and the certificate so
obtained shall be his conclusive authority for retaining that amount. (5) Every agent shall be personally liable for the payment of any tax
recoverable from the registered person if, while the amount remains unpaid, the agent- (a) alienates,
charges or disposes of any moneys received or accrued in respect of which the
tax is payable; or (b) disposes
of or parts with any moneys or funds belonging to the registered person that is
in possession of the agent or which comes to the agent after the tax is
payable, if such tax could legally have been paid from or out of such moneys or funds. (6) Nothing in this section shall relieve any person from performing any
duties imposed by or under this Act on the person which
the agent of the person has failed to perform. (7) A registered person shall be responsible for any and all acts done by his agent. 92. Appearance by authorized
representative.---A
registered person required to appear before the Appellate Tribunal or an officer in connection with any
proceedings under this Act may, in writing, authorize any person having such
qualification as may be prescribed by the Authority, to represent him or appear
on his behalf. 93. E-intermediaries to be appointed.---(1) Subject
to such conditions, limitations and restrictions as the Authority may specify, the Authority may, by a notification in the
official Gazette, notify a person as e-intermediary to
electronically file returns and other electronic documents under this Act and
the rules, on behalf of a registered person. (2) A registered person may authorize in writing an e-intermediary to
electronically file returns or any other documents on his
behalf as specified in sub-section (1). (3) The return or such other documents filed by an e-intermediary on behalf
of a registered person shall be deemed to have been filed by
that registered person. (4) Where
this Act requires anything to be done by a registered person and if such thing
is done by an e-intermediary authorized by the registered person under
sub-section (2), unless the contrary is proved, such thing shall be deemed to
have been done with the knowledge and consent of the registered person so that
in any proceedings under this Act, the registered person shall be liable as if
the thing has been done by him. (5) Where an e-intermediary, authorized by a registered person under
sub-section (2) to act on his behalf, knowingly or
willfully submits false or incorrect information or document or declaration
with an intent to avoid payment of the tax due or any part thereof, such
e-intermediary shall be jointly and severally responsible for recovery of the amount of tax short paid as a result of such incorrect or false
information or document or declaration, without prejudice to any other action
that may be taken against him or the registered person under the relevant
provisions of the law. (6) The Authority may, by notification in the official Gazette, prescribe
rules for the conduct and transaction of business of
e-intermediaries, including their appointment, suspension and cancellation of
appointment, subject to such conditions and restrictions as specified in such
rules. Part IV Infrastructure
Development Cess 94. Levy
of cess for special maintenance and development of infrastructure.---(1)
Notwithstanding anything contained in [7][this Act or any
other law or rules, for the time being in force] or judgment, order or decree
of any Court, there shall be levied and collected by the [8][Excise and Taxation
Department of Government], a cess for special maintenance and development
of infrastructure for smooth and safer
movement of goods entering or leaving the Province from or for outside country,
through land, air or sea at the rates and in the manner as may be prescribed. Explanation
:
For the purpose of this section, the word “infrastructure” includes roads,
streets , bridges, culverts, lights on passage, beaches, public parks, place of
public recreation and convince, eating places, landscape, forests, fisheries,
delta conservation, lakes breeding
places of aquatic life, wildlife
and its sanctuaries, public schools, vocational and technical training centers
and projects, libraries, museums and similar institutions controlled and financed y the Province, control of
traffic for smooth flow and after movement of goods, public order, police force, patrol for safety
of goods, stands for loading and
unloading of goods, parking places, markets, water supply, hospitals and
dispensaries and development, improvement, maintenance and protection of such matters. (2) The proceeds of the cess shall be
deposited in the Provincial Consolidated fund and to be utilized by the
Provincial Government for general maintenance and development of infrastructure
and other activities ancillary thereto in such manner as may be prescribed. [9][(3) The Government may, by notification in
official Gazette, exempt any goods from levy of the Cess under this section,
subject to such conditions, limitation or restrictions as it may specify in the
said notification: Provided that all such notifications issued during a
financial year shall be laid before the Provincial Assembly at the time of
presenting finance bill.] PART V Chapter - I GENERAL ADMINISTRATION 95. Computerized system.---(1) The Authority
may prescribe the use or cause to use of a computerized system for carrying out
the purposes of this Act and the rules including the receipt
of applications for registration, returns and such other declarations or information
required to be provided under this Act and the rules from such date and for
such registered persons or class of persons as the Authority may, by
notification in the official Gazette, specify. (2) The Authority
may regulate the conduct and transaction of business in relation to the
submission of returns or other information
to the Authority by the persons required to transmit or receive any information
through the computerized system, including matters such as the grant of
authorization, suspension and cancellation of authorization and for security of
the information transmitted or received through the computerized system. (3) Unless
otherwise provided, the information received in the computerized system from
or on behalf of any registered person shall, for all official and legal
purposes, be deemed to have been furnished by and received from such registered
person. (4) The business information gathered through computerized system shall be
confidential to be used only for official and legal purposes and no unauthorized
person shall claim or be provided any access to such information. 96. Service of orders and decisions.---(1) Subject
to this Act, any notice, order or requisition required to be served on an individual for the purposes of this Act shall be treated
as properly served on the individual if- (a) personally
served on the individual or, in the case of an individual under a legal
disability, the agent of the individual; (b) sent by
registered post or courier service to the individual’s usual or last known
address in Pakistan; or (c) served on
the individual in the manner prescribed for service of a summons under the Code
of Civil Procedure, 1908 (V of 1908). (2) Subject to this Act, any notice order or
requisition required to be served on any person, other than an individual to
whom sub-section (1) applies, for the purposes of this Act, shall be treated as
properly served on the person if- (a) personally
served on the agent of the person; (b) sent by
registered post or courier service to the person’s registered office or address
for service of notices under this Act in Pakistan or where the person does not
have such office or address, the notice is sent by registered post to any
office or place of business of the person in Pakistan; or (c) served in
the manner prescribed for service of a summons under the Code of Civil
Procedure, 1908 (V of 1908). (3) Where an association of persons is dissolved, any notice, order or
requisition required to be served under this Act, on the association or a member
of the association, may be served on any person who was the principal officer
or a member of the association immediately before such dissolution. (4) Where a business stands discontinued, any notice, order or requisition
required to be served under this Act, on the person
discontinuing the business, may be served on the person personally or on any
individual who was the person’s agent at the time of discontinuance. (5) The validity of any notice issued under this Act or the validity of any
service of a notice shall not be called into question
after the notice has been complied with, in any manner. (6) Any registered person may indicate, in the manner prescribed by the
Authority, that he wishes to electronically receive all or specific communications,
including notifications, orders, assessments and requisitions from the
Authority, the Appellate Tribunal or any officer of the Authority. (7) The Authority may, by notification in the official Gazette, direct that
all or specific communications, including
notifications, orders, assessments and requisitions from the Authority, the
Appellate Tribunal or any officer to a specific registered person or class of
registered persons shall be made electronically. (8) For purposes of sub-sections (6) and (7), a registered person shall be
considered to have received the electronic
communication within seventy two hours of the sending of the electronic
communication by the Authority, Appellate Tribunal or the officer of the
Authority. (9) For purposes of sub-sections (6), (7) and (8), an electronic
communication includes a communication sent by email. 97. Issuance of duplicate of the tax documents.---An officer of the Authority not below the rank of the Assistant Collector may, on payment of one hundred rupees, issue an attested copy
of any document filed by a registered person with the
Authority. 98. Computation of limitation period.---In computing
the period of limitation prescribed for any appeal or application under this Act, the day on which the order complained of
was served and, if the concerned person was not furnished with a copy of the
order, the time requisite for obtaining a copy of such order shall be excluded.
99. Condonation of
time-limit.---(1)
Where any time or period has been specified under any of the provisions of this Act or the rules within which any act or
thing, including submission of an application, filing of a return or payment of tax, is to be done, the Authority may permit
such application to be made or such act or thing to be done within such time or period as it may consider appropriate. (2) The
Authority shall not condone a time limitation which results in increase of any
tax payable, penalty or default surcharge levied unless the tax payer has been
given a reasonable opportunity of being heard.
(3) The Authority may, by notification in the official Gazette, and subject
to such limitations or conditions as may be specified therein, empower any
Collector or an officer of the Authority to exercise the powers under sub
section (2) in any case or class of cases. 100. Correction
of clerical errors.---(1) Any clerical or arithmetical error in any
assessment, adjudication order or decision
may, at any time, be corrected by the officer of the Authority who made
the assessment or adjudication or passed such order or decision by his
successor in office, through an order made under this section. (2) Before any correction is made under
sub-section (1), a notice shall be given to the registered person likely to be
affected by such correction. 101. Deposit
of Taxes collected.---Subject to the provisions contained in the fiscal
law, collections whereof is assigned to the Authority, the Authority shall
deposit all the proceeds from the tax, so collected, in the Provincial
Consolidated Fund or the Public Account, as the case may be. 102. Research and Development.–--The
Authority
may, conduct or cause
to be conducted
such studies researches and surveys as it
may deem necessary to
broaden the
tax-base, widen tax
coverage under any
fiscal law, facilitate tax payer and to assess the
feasibility of any fiscal effort of the Government. 103. Annual report.---(1)
The Authority shall,
within
three
months
of the close of a financial year, submit to
the
Government
an annual report. (2) The
report shall consist of– (a) the
statement of
accounts; (b) a comprehensive statement of
the work,
activities, target achievement and performance of the
Authority
during
the preceding financial
year; and (c) such
other matters as
may be prescribed and as the
Authority may consider appropriate. (3) The
Government shall, within two months of receiving the
report from
the Authority, give
notice for
laying there port in
the Provincial Assembly of the Khyber Pakhtunkhwa, and shall lay the report before the Assembly
in its first available session. (4) The
Government may also require the Authority to submit monthly reports in the
prescribed form in respect of recovery targets and matter incidental thereto. 104. Officers of the Authority to follow orders.---(1) All officers of the Authority and other persons employed in the administration of this Act and the rules shall observe and follow the
orders, instructions and directions of the Authority. (2) No such orders, instructions or directions shall be given so as to
interfere with the powers or discretion of officers of the
Authority in the exercise of their judicial or quasi-judicial functions. 105. Representation.--–(1) Any
person
aggrieved by any action
or decision taken for the enforcement
of the any fiscal law other than the
sales tax on services or by any
act of maladministration, corruption and
misconduct by
any
employee of the Authority or by any unnecessary delay
or hardship caused due to any
administrative process may
file a representation to
the Director General. (2) The
Director General or any other
officer
designated by the
Director General shall, after affording
an opportunity of hearing
to the
parties, make such
order
as may be necessary in the interest of justice and inform
the applicant accordingly. MISCELLANEOUS 106. Directions
from
the
Government.---Government may, from
time
to time, give
such general or
specific directions to
the Authority, as may
be necessary for the
efficient
performance
of its
functions
and achieving the
objectives
of the Act and the
Authority shall implement such
directions. 107. Delegation by the Government.---(1) Government may
delegate any of its powers to the
Authority
on such terms and
conditions as the
Government
may
determine. (2) Government may, by notification, assign or delegate to
the
Authority any powers or
functions under any fiscal law. 108. Delegation by the Authority.---The Authority may,
with
the
concurrence of
the Council, delegate any of
its functions
and
powers to
any
of it employees or any department,
agency
or employee of the Government. 109. Power to issue orders, instructions and directions.---The Authority may issue such orders, instructions and directions, not
inconsistent with this Act and the rules, to all officers of the Authority, as
it may deem necessary to implement, administer or enforce the provisions of
this Act and the rules. 110. Assistance
to the
Authority.---All
departments, agencies,
organizations, entities,
formations and bodies of the Federal or Provincial Governments
shall, on request,
be under obligation
to extend necessary
and due cooperation and
assistance to
the Authority
in the
performance
of its
functions
under this Act, rules or
regulations. 111. Bar of suits, prosecution and other legal proceedings.---(1) No suit shall be brought in any civil court to set aside or modify
any order passed, any assessment made, any tax levied, any penalty or default
surcharge imposed or collection of any tax
made under this Act. (2) No suit, prosecution or other legal proceeding shall lie against the
Government, Authority, its officers or against any public servant in respect of any order passed in good faith under this Act. (3) Notwithstanding anything contained in any other law, no investigation or
inquiry shall be undertaken or initiated by any government
agency against any officer or official for anything done in his official
capacity under this Act, except with the permission of the Authority. 112. Act to override other laws.---The
provisions of
this Act
shall
have
effect
notwithstanding
anything to
the contrary contained in
any other law. 113. Power to make
rules.---(1)
Government may, by notification in the official Gazette, make rules for
carrying out the purposes of the provisions of this Act. (2) The rules made under this Act shall be collected, arranged and published
along with general orders and departmental instructions,
directions, notifications and rulings, if any, at appropriate intervals and
sold to the public at a reasonable price. [10][114 power
to make regulations,-Except where any
specific provision is provided under this Act which requires the approval of
the Council, the Authority may, make regulations or specify procedures, not
inconsistent with the rules, to give effect to the purposes of this Act.] 115. Removal of difficulties.---(1) Government may
pass such orders for removing any difficulty or for bringing the
provisions of this Act into effective operation and may direct that the
provisions of this Act shall, during such period as may be specified in the order, have effect subject to such
adaptations whether by way of modification or addition or omission as it may deem to be necessary or
expedient. (2) The power under this section shall not be exercised after the expiry of
five years from the commencement of this Act. 116. Continuance in Force.---(1) All orders
made, proceeding taken and acts done by the Federal Board of Revenue which were
in force and in effect before the commencement of this Act, shall continue in
force unless modified pursuant to any provision of this Act or the rules and
regulations made hereunder. (2) All
existing rules, regulations, procedure, notification, statutory rules and orders
including statutory regulatory orders
and orders in effect or adopted in by the Federal Board of Revenue shall
continue to be in force unless they are inconsistent with any provision of this
Act and shall to continue to be in force until rescinded, altered, revised or
amended by the competent authority under the provision of this Act or rules
made here under. (3) Subject
to the provision to this Act, reference to Federal Board of Revenue, wherever
occurring in any law or the rules, regulations orders statutory rules including
statutory regulatory orders or notifications etc, for the time being in force
in respect of Sales Tax on Services shall be read is reference to the
Authority. 117. Repeal and
savings.---(1)
The Khyber Pakhtunkhwa Sales Tax Ordinance, 2000 (Ord. III of 2000) is hereby
repealed. (2) Any proceeding
under the repealed Ordinance pending on the date notified under sub-section (3)
of section 1 before any authority, forum or any court by way of adjudication, assessment, appeal, reference,
revision or prosecution shall be continued and disposed of as if this Act has
not come into force. (3) Where the Government or the Authority takes any action, makes any
decision or orders, issues any instructions, directions, clarifications or notifications
in pursuance of or in exercise of powers conferred by any provision of any law
in respect of any matter relating to the tax and allied issues covered under
this Act or the rules, such actions, decisions, orders, instructions,
directions, clarifications rules, regulation and notifications shall be deemed
to have been validly issued to serve the purposes of this Act and the rules. (4) Where so directed by the Government, any tax payable but not paid under
the Khyber Pakhtunkhwa Sales Tax Ordinance, 2000 (Ord. III of 2000) may
be recovered under this Act, but without prejudice to any action already taken
for the recovery of the amount under the said Ordinance. PART
–VI Amendment
of West Pakistan Urban Immovable Property
Tax Act, 1958. 118. Amendment of W.P. Act No. V of 1958.---In the West
Pakistan Urban Immovable Property Tax Act, 1958 (W.P. Act No. V of 1958), in
section 4, for sub-section (2), the following shall be substituted, namely: “(2) Notwithstanding
anything to the contrary contained in section 3, there shall not be levied and
charged any tax under this Act, in relation to buildings and lands occupied by
industrial units in any area declared (Classification of Services) (see sub-section (47) of section 2) Classification Description (1) (2) 98.01 Services provided by hotels,
restaurants, marriage halls, lawns, clubs and caterers. 9801.1000 Services provided
by hotels 9801.2000 Services provided
by restaurants 9801.3000 Services provided
by marriage halls and lawns 9801.4000 Services provided
by clubs 9801.5000 Services provided
by caterers, suppliers of food and drinks 9801.6000 Ancillary services provided by hotels, restaurants, marriage halls,
lawns, caterers 9801.7000 Services provided
by messes and hostels 9801.9000 Other 98.02 Advertisements 9802.1000 Advertisements on
T.V. 9802.2000 Advertisements on
radio 9802.3000 Advertisements on
closed circuit T.V. 9802.4000 Advertisements in
newspapers and periodicals 9802.5000 Advertisements on
cable T.V. network Advertisements on poles Advertisements on bill boards
9802.9000 Other
98.03 Facilities for travel 9803.1000 Travel by air of passengers within the territorial jurisdiction of
Pakistan 9803.1100 Travel by air of passengers embarking on international journey from
Pakistan 9803.2000 Domestic travel by
train 9803.2100 International
travel by train [13][9803.3000 Facilities
for travel by road] 9803.9000 Others 98.04 Services provided for inland carriage of goods. 9804.1000 Carriage of goods
by air 9804.2000 Carriage of goods
by train [14][9804.3000 cargo
services by road 9804.9000 Other 98.05 Services provided by persons
authorized to transact business on behalf of others. 9805.1000 Shipping agents 9805.2000 Stevedores 9805.2100 Ship management
service 9805.3000 Freight forwarding
agents 9805.4000 Customs agents 9805.5000 Travel agents 9805.5100 Tour operators 9805.6000 Recruiting agents 9805.7000 Advertising agents 9805.8000 Ship chandlers 9805.9000 Share transfer
agent 9805.9100 Sponsorship
services 9805.9200 Business support
services 9805.9090 Other 98.06 Services provided in matters of hire. 9806.1000 Purchase or sale
of moveable or immovable goods or property 9806.2000 Property dealers 9806.3000 Car/automobiles
dealers 9806.9000 Dealers of second
hand goods other than automobiles other 9807.0000 Services provided
by property developers and promoters. 9808.0000 Courier services 9809.0000 Services provided by persons engaged in contractual execution of work or
furnishing supplies. 9810.0000 Services provided for personal care by beauty parlors/clinics, slimming
clinics and others. 9811.0000 Services provided
by laundries, dry cleaners. 98.12 Telecommunication services. 9812.1000 Telephone services 9812.1100 Fixed line voice
telephone service 9812.1200 Wireless telephone 9812.1210 Cellular telephone 9812.1220 Wireless Local
Loop telephone 9812.1300 Video telephone 9812.1400 Payphone cards 9812.1500 Prepaid calling
cards 9812.1600 Voice mail service 9812.1700 Messaging service 9812.1710 Short Message
service (SMS) 9812.1720 Multimedia message
service (MMS) 9812.1910 Shifting of
telephone connection 9812.1920 Installation of
telephone extension 9812.1930 Provision of
telephone extension 9812.1940 Changing of
telephone connection 9812.1950 Conversion of NWD
connection to non NWD or vice versa 9812.1960 Cost of telephone
set 9812.1970 Restoration of
telephone connection 9812.1990 Others 9812.2000 Bandwidth services 9812.2100 Copper line based 9812.2200 Fibre-optic based 9812.2300 Co-axial cable
based 9812.2400 Microwave based 9812.2500 Satellite based [15][9812.2600 Voice
over I.P services 9812.2700 Teleconferencing services 9812.2800 3G/4G LTE services] 9812.2900 Others 9812.3000 Telegraph 9812.4000 Telex 9812.5000 Telefax 9812.5010 Store and forward
fax services 9812.5090 Others 9812.6000 Internet services 9812.6100 Internet services
including email services 9812.6110 Dial-up internet
services 9812.6120 Broadband services
for DSL connection 9812.6121 Copper line based 9812.6122 Fibre-optic based 9812.6123 Co-axial cable
based 9812.6124 Wireless based 9812.6125 Satellite based 9812.6129 Others 9812.6130 Internet/email/Data/SMS/MMS
services on WLL networks 9812.6140 Internet/email/Data/SMS/MMS
services on cellular mobile networks 9812.6190 Others 9812.6200 Data Communication
Network services (DCNS) 9812.6210 Copper Line based 9812.6220 Co-axial cable
based 9812.6230 Fibre-optic based 9812.6240 Wireless/Radio
based 9812.6250 Satellite based 9812.6290 Others 9812.6300 Value added data
services 9812.6310 Virtual private
Network services (VPN) 9812.6320 Digital Signature
service 9812.6390 Others 9812.9000 Audio text
services 9812.9100 Tele-text services 9812.9200 Trunk radio
services 9812.9300 Paging services 9812.9400 Voice paging
services 9812.9410 Radio paging
services 9812.9490 Vehicle tracking
services 9812.9500 Burglar alarm
services 9812.9090 Others 98.13 Services provided by banking
companies, insurance companies, cooperative financing societies modarbas,
musharikas, leasing companies, foreign exchange dealers, non-banking financial
institutions and other persons dealing in any such services. 9813.1000 Services provided in respect of insurance to a policy holder by an
insurer, including a reinsure. 9813.1100 Goods insurance 9813.1200 Fire insurance 9813.1300 Theft insurance 9813.1400 Marine insurance 9813.1500 Life insurance 9813.1600 Other insurance 9813.2000 Services provided
in respect of advances and loans 9813.3000 Services provided
in respect of leasing 9813.3010 Financial leasing 9813.3020 Commodity or
equipment leasing 9813.3030 Hire-purchase
leasing 9813.3090 Other 9813.3900 Services provided
in respect of musharika financing 9813.4000 Services provided
by banking companies in relation to: 9813.4100 Guarantee 9813.4200 Brokerage 9813.4300 Letter of credit 9813.4400 Issuance of pay
order and demand draft 9813.4500 Bill of exchange 9813.4600 Transfer of money including telegraphic transfer, mail transfer and
electronic transfer 9813.4700 Bank guarantee 9813.4800 Bill discounting
commission 9813.4900 Safe deposit
lockers 9813.4910 Safe vaults 9813.5000 Issuance,
processing and operation of credit and debit cards 9813.6000 Commission and
brokerage of foreign exchange dealings 9813.7000 Automated
Teller Machine operations, maintenance and management 9813.8000 Service provided as
banker to an issue 9813.8100 Other 9813.9000 Service provided by a foreign exchange dealer or exchange company or
money changer 98.14 Services provided by
architects, town planners, contractors, property developers or promoters, interior decorators. 9814.1000 Architects or town
planners 9814.2000 [16][Contracting services rendered by the
contractors of buildings, electro-mechanical works, turn-key projects and
similar other works, excluding individual house construction contracts.] 9814.3000 Property developers
or promoters 9814.4000 Landscape designers 9814.9000 Other 98.15 Services provided by professionals and consultants
etc. 9815.1000 Medical
practitioners and consultants 9815.2000 Legal practitioners
and consultants 9815.3000 Accountants and
auditors 9815.4000 Management
consultants 9815.5000 Technical,
scientific, engineering consultants 9815.6000 Software or IT
based system development consultants
[18][9815.8000 Visa
processing services including advisory or consultancy services for foreign
education or for migration] 9815.9000 Other consultants 9816.0000 Services provided by pathological
laboratories. 98.17 Services provided by medical
diagnostic laboratories including X-Rays, CT Scan, M.R. Imaging etc. 9817.1000 Scientific
laboratories 9817.2000 Mechanical
laboratories 9817.3000 Chemical
laboratories 9817.4000 Electrical or
electronic laboratories 9817.9000 Other such
laboratories 98.18 Services provided by specialized agencies. 9818.1000 Security agency 9818.2000 Credit rating
agency 9818.3000 Market research
agency 9818.9000 Other such
agencies 98.19 Services provided by specified persons or businesses 9819.1000 Stockbrokers 9819.1100 Under writers 9819.1200 Indenters 9819.1300 Commission agents 9819.1400 Packers 9819.2000 Money exchanger 9819.3000 Rent a car 9819.4000 Prize bond dealers 9819.5000 Surveyors 9819.6000 Designers 9819.7000 Outdoor
photographer 9819.8000 Art painter
9819.9000 Cable TV operators 9819.9100 Auctioneers 9819.9200 Public relations
services 9819.9300 Management
consultants 9819.9400 Technical testing
and analysis service 9819.9500 Service provided
by a registrar to an issue
9819.9090 Others 98.20 Services provided by specialized workshops or
undertakings 9820.1000 Auto-workshops 9820.2000 Workshops for industrial machinery construction and earth-moving
machinery or other special purpose machinery etc. 9820.3000 Workshops for electric or electronic equipments or appliances etc including
computer hardware 9820.4000 Car washing or
similar service stations
9820.9000 Other workshops 98.21 Services provided in specified fields. 9821.1000 Healthcare center,
gyms or physical fitness center etc. 9821.2000 Indoor sports and
games center 9821.3000 Baby care center 9821.4000 Body massage
center 9821.5000 Pedicure center 98.22 Services provided for specified purposes. 9822.1000 Fumigation
services 9822.2000 Maintenance or
cleaning services 9822.3000 Janitorial
services 9822.4000 Dredging or
desilting services 9822.9000 Other similar
services 9823.0000 Franchise
services 9824.0000 Construction
services 9825.0000 Consultancy
services 9826.0000 Management services including fund and
asset management services 9827.0000 Market
research agencies 9828.0000 Program
producers 9829.0000 Brokerage
(other than stock) and indenting services 9830.0000 Race
Clubs 9831.0000 General
insurance agents 9832.0000 Exhibition
or convention services 9833.0000 Data processing and provision of information, services of engineers,
handling and storage of goods 9834.0000 Fashion
designers 9835.0000 Cable
operators 9836.0000 Internet
café 9837.0000 Pandal
and shamiana service 9838.0000 Airport
services 9839.0000 Intellectual
property services 9840.0000 Forward
contract services 9841.0000 Packaging
services 9842.0000 Services
provided in matters of hire 9843.0000 Purchase
or sale of moveable or immovable goods or property 9844.0000 Property
dealers and realtors 9845.0000 Automobile
dealers 9846.0000 Dealers
of second hand goods other than automobiles 9847.0000 Cosmetic
and plastic surgery 9848.0000 Beauty
parlor and beauty clinics 9849.0000 HR
consultants 9850.0000 Corporate
law consultants 9851.0000 Tax
consultants 9852.0000 Human
resources & personnel development services 9853.0000 Coaching
centers 9854.0000 Vocational
centers 9855.0000 Actuarial
services 9856.0000 Training
services 9857.0000 Tracking
services 9858.0000 Security
alarm services 9859.0000 Human
resource development 9860.0000 Building
maintenance and service provider 9861.0000 Quality
control services (ISO certification authority) 9862.0000 Services
provided by motels, guest houses and farm houses. 9863.0000 Debt
collection agencies 9864.0000 Amusement
parks 9865.0000 Call
centers 9866.0000 Film
and drama studios including mobile stage shows or cinemas 9867.0000 Entertainment
services 9868.0000 Services provided in respect of manufacturing or processing on toll
basis.
[23][9875.0000 Electric
power transmission or distribution services] [24][9876.0000 Valuation
services including competency and eligibility Testing services] “SCHEDULE II” [See
Section 19]
[1]Substituted vide
Khyber Pakhtunkhwa Act No. IX of 2016 [2]Inserted vide
Khyber Pakhtunkhwa Act No. XXIII of 2015 [3]Substituted vide
Khyber Pakhtunkhwa Act No. IX of 2016 [4]Added vide Khyber
Pakhtunkhwa Act No. IX of 2016 [5]Inserted vide
Khyber Pakhtunkhwa Act No. IX of 2016 [6]Inserted vide
Khyber Pakhtunkhwa Act No. IX of 2016 [7]Substituted vide
Khyber Pakhtunkhwa Act No. XIX of 2014 [8]Substituted vide
Khyber Pakhtunkhwa Act No. XIX of 2014 [9]Added vide Khyber
Pakhtunkhwa Act No. XXIII of 2015 [10]Substituted vide
Khyber Pakhtunkhwa Act No. IX of 2016 [11]Inserted vide
Khyber Pakhtunkhwa Act No. XXV of 2014 [12]Inserted vide
Khyber Pakhtunkhwa Act No. XXV of 2014 [13]Inserted vide
Khyber Pakhtunkhwa Act No. IX of 2016 [14]Inserted vide
Khyber Pakhtunkhwa Act No. IX of 2016 [15]Added vide Khyber
Pakhtunkhwa Act No. XXIII of 2015 [16]Substituted vide
Khyber Pakhtunkhwa Act No. XXV of 2014 [17]Inserted vide
Khyber Pakhtunkhwa Act No. XXV of 2014 [18]Inserted vide
Khyber Pakhtunkhwa Act No. IX of 2016 [19]Inserted vide
Khyber Pakhtunkhwa Act No. XXV of 2014 [20]Inserted vide
Khyber Pakhtunkhwa Act No. XXV of 2014 [21]Inserted vide
Khyber Pakhtunkhwa Act No. XXV of 2014 [22]Added vide Khyber
Pakhtunkhwa Act No. XXV of 2014 [23]Added vide Khyber
Pakhtunkhwa Act No. XXIII of 2015 [24]Added vide Khyber
Pakhtunkhwa Act No. IX of 2016 [25]Substituted vide
Khyber Pakhtunkhwa Excise, Taxation and Narcotics Control Deptt: Notification
No.SO(Tax)/E&T/2-7/2014 [26]Substituted vide
Khyber Pakhtunkhwa Excise, Taxation and Narcotics Control Deptt: Notification
No.SO(Tax)/E&T/2-7/2014 [27]Substituted vide
Khyber Pakhtunkhwa Excise, Taxation and Narcotics Control Deptt: Notification
No.SO(Tax)/E&T/2-7/2014 [28]Inserted vide
Khyber Pakhtunkhwa Excise, Taxation and Narcotics Control Deptt: Notification
No. SO(TAX)/E&T/2-7/2015/550-70 [29]Substituted vide
Khyber Pakhtunkhwa Excise, Taxation and Narcotics Control Deptt: Notification
No. SO(TAX)/E&T/2-7/2015/550-70 [30]Substituted vide
Khyber Pakhtunkhwa Excise, Taxation and Narcotics Control Deptt: Notification
No.SO(Tax)/E&T/2-7/2014 [31]Added vide Khyber
Pakhtunkhwa Excise, Taxation and Narcotics Control Deptt: Notification No.SO(Tax)/E&T/2-7/2014 [32]Substituted vide
Khyber Pakhtunkhwa Excise, Taxation and Narcotics Control Deptt: Notification
No. SO(TAX)/E&T/2-7/ 2015/550-70 [33]Substituted vide
Khyber Pakhtunkhwa Excise, Taxation and Narcotics Control Deptt: Notification
No.SO(Tax)/E&T/2-7/2014 [34]Substituted vide
Khyber Pakhtunkhwa Excise, Taxation and Narcotics Control Deptt: Notification
No.SO(Tax)/E&T/2-7/2014 [35]Substituted vide
Khyber Pakhtunkhwa Excise, Taxation and Narcotics Control Deptt: Notification
No.SO(Tax)/E&T/2-7/2014 [36]Substituted vide
Khyber Pakhtunkhwa Excise, Taxation and Narcotics Control Deptt: Notification
No.SO(Tax)/E&T/2-7/2014 [37]Substituted vide
Khyber Pakhtunkhwa Excise, Taxation and Narcotics Control Deptt: Notification
No.SO(Tax)/E&T/2-7/2014 [38]Added vide Khyber
Pakhtunkhwa Excise, Taxation and Narcotics Control Deptt: Notification No.SO(Tax)/E&T/2-7/2014 [39]Inserted vide
Khyber Pakhtunkhwa Excise, Taxation and Narcotics Control Deptt: Notification
No. SO(TAX)/E&T/2-7/2015/550-70 [40]Inserted vide
Khyber Pakhtunkhwa Excise, Taxation and Narcotics Control Deptt: Notification
No. SO(TAX)/E&T/2-7/2015/550-70 |