Provincial & ICT Tax Laws of Pakistan

Category: Bare Acts of Provincial Tax Laws

Provincial & ICT Tax Laws of Pakistan

This is the first-ever book covering major tax laws administered by provinces in Pakistan. No other book is available that provides in one place, provincial tax statutes.

Main laws are:

  1. Sales Tax on Services
  2. Agricultural Income Tax
  3. Property Tax
  4. Professional Tax
  5. Motor Vehicle Tax
  6. Entertainment Tax etc.

PUNJAB
PUNJAB SALES TAX ON SERVICES LAW

  • ACT 2012
  • RECOVERY RULES 2012
  • REGISTRATION AND DE-REGISTRATION RULES 2012
  • FILING OF RETURNS RULES 2012
  • ADJUSTMENT OF TAX RULES 2012
  • SPECIFIC PROVISIONS RULES 2012
  • COMPUTERIZED SYSTEM RULES 2012
  • AUTHORIZED REPRESENTATIVES RULES 2012
  • AUDIT RULES 2012
  • ADJUDICATION AND APPEALS RULES 2012
  • ALTERNATIVE DISPUTE RESOLUTION RULES 2012
  • DEFINITIONS RULES 2012
  • ENFORCEMENT RULES, 2014
  • WITHHOLDING RULES 2015
  • REFUND RULES, 2019
  • DETERMINATION OF MINIMUM TAX LIABILITY REGULATIONS 2019
  • PUNJAB ELECTRONIC INVOICE MONITORING SYSTEM RULES 2019
  • PUNJAB PLACE OF PROVISION OF SERVICES RULES, 2023
  • PUNJAB REVENUE AUTHORITY ACT 2012
  • PUNJAB INFRASTRUCTURE DEVELOPMENT CESS ACT 2015
    AGRICULTURAL INCOME TAX
  • ACT 1997
  • RULES 2001

OTHER ACTS

  • PUNJAB MOTOR VEHICLE TAX RATES
    Section 3 and 4 and Schedule from the West-Pakistan Motor Vehicles Taxation Act, 1958 (XXXII of 1958) applicable in Punjab
  • PUNJAB URBAN IMMOVABLE PROPERTY TAX RATES
    Section 3 of The West Pakistan Urban Immovable Property Tax Act, 1958 (West Pakistan Act V of 1958) applicable in Punjab
  • PUNJAB CAPITAL VALUE TAX ON IMMOVABLE PROPERTY
    Section 6 of the Punjab Finance Act, 2010 (VI of 2010) [Repealed]
  • PUNJAB CAPITAL VALUE TAX RUES 2010
  • PUNJAB TAX ON PERSONS ENGAGED IN PROFESSIONS, TRADES, CALLINGS OR EMPLOYMENTS
    Section 3 of the Punjab Finance Act, 1977 (Act XV of 1977)
  • PUNJAB ENTERTAINMENT DUTY RATES
    Sections 3 & 3A of The Punjab Entertainments Duty Act, 1958 (W.P. Act X of 1958)
    [Repealed]
  • PUNJAB COURT FEES RATES
    Schedule-I and Schedule-II of the Court Fees Act, 1870 (Act VII of 1870) applicable in Punjab
  • PUNJAB STAMP FEES RATES
    Section 3 and Schedule of the Stamp Act, 1899 (Act II of 1899) applicable in Punjab

SINDH
SINDH SALES TAX ON SERVICES LAW

  • ACT, 2011
  • RULES, 2011
  • SINDH SALES TAX SPECIAL PROCEDURE (WITHHOLDING) RULES, 2014
  • SINDH REVENUE BOARD (REWARD) RULES, 2012
  • SINDH SALES TAX SPECIAL PROCEDURE (TRANSPORTATION OR CARRIAGE OF PETROLEUM OILS THROUGH OIL TANKERS) RULES, 2018
  • SINDH SALES TAX SPECIAL PROCEDURE (SERVICES PROVIDED OR RENDERED BY CAB AGGREGATOR AND THE SERVICES PROVIDED OR RENDERED BY THE OWNERS OR DRIVERS OF THE MOTOR VEHICLES USING THE CAB AGGREGATOR SERVICES) RULES, 2019
  • SINDH SALES TAX SPECIAL PROCEDURE (ONLINE INTEGRATION OF BUSINESS) RULES, 2022
  • SINDH PLACE OF PROVISION OF SERVICES RULES, 2023
  • SINDH REVENUE BOARD ACT, 2010
  • SINDH WORKERS WELFARE FUND ACT, 2014
  • SINDH COMPANIES PROFITS (WORKERS’ PARTICIPATION) ACT, 2015
    AGRICULTURAL INCOME TAX
  • SINDH LAND TAX & AGRICULTURAL INCOME TAX ORDINANCE, 2000
  • SINDH LAND TAX & AGRICULTURAL INCOME TAX RULES, 2001
    OTHER ACTS
  • SINDH MOTOR VEHICLE TAX RATES
    Section 3 and 4 and Schedule from the West-Pakistan Motor Vehicles Taxation Act, 1958 (XXXII of 1958) applicable in Sindh
  • SINDH URBAN IMMOVABLE PROPERTY TAX RATES
    Section 3 of The West Pakistan Urban Immovable Property Tax Act, 1958 (West Pakistan Act V of 1958) applicable in Sindh
  • SINDH LEVY OF TAX ON CAPITAL VALUE OF IMMOVABLE PROPERTY
    Section 4 of the Sindh Finance Act, 2010 (XIII of 2010)
  • SINDH TAX ON PERSONS ENGAGED IN PROFESSIONS TRADES CALLINGS OR EMPLOYMENTS
    Section of Sindh Finance Act, 1964
  • SINDH ENTERTAINMENT DUTY RATES
    Sindh Entertainment Duty Act, 1958
  • SINDH COURT FEES RATES
    Schedule-I and Schedule-II of the Court Fees Act, 1870 (Act VII of 1870) applicable in Sindh
  • SINDH STAMP FEES RATES
    Schedule I of the STAMP ACT, 1899, Rates Applicable in the Province of Sindh

KPK
KPK Sales Tax on Services Law

  • KPK SALES TAX ON SERVICES ACT, 2022
  • KPK REVENUE AUTHORITY ACT, 2022
  • KPK INFRASTRUCTURE DEVELOPMENT CESS ACT, 2022
  • KPK PUBLIC FINANCIAL MANAGEMENT ACT, 2022
  • KPK SALES TAX ON SERVICES SPECIAL PROCEDURE (WITHHOLDING) REGULATION, 2015 [REPEALED]
  • KHYBER PAKHTUNKHWA REVENUE AUTHORITY SALES TAX ON SERVICES (REGISTRATION) REGULATION, 2017
  • KHYBER PAKHTUNKHWA SALES TAX SPECIAL PROCEDURE (TRANSPORTATION OR CARRIAGE OF PETROLEUM OILS THROUGH OIL TANKERS) REGULATION 2018
  • KHYBER PAKHTUNKHWA REVENUE AUTHORITY (ENGAGEMENT OF PRIVATE LAWYERS) REGULATION, 2018
  • KHYBER PAKHTUNKHWA SALES TAX ON SERVICES ARREARS (RECOVERY) RULES, 2019
  • KHYBER PAKHTUNKHWA SALES TAX ON SERVICES (AUDIT) RULES, 2019
  • KHYBER PAKHTUNKHWA SALES TAX ON SERVICES (WITHHOLDING) REGULATION, 2020
  • KHYBER PAKHTUNKHWA PLACE OF PROVISION OF SERVICES RULES, 2023
    AGRICULTURAL INCOME TAX
  • KPK LAND TAX & AGRICULTURAL INCOME TAX ORDINANCE, 2000
  • KPK LAND TAX & AGRICULTURAL INCOME TAX RULES, 2001
    OTHER ACTS
  • KPK MOTOR VEHICLE TAX RATES
    Section 3 and 4 and Schedule from the West-Pakistan Motor Vehicles Taxation Act, 1958 (XXXII of 1958) applicable in KPK
  • KPK URBAN IMMOVABLE PROPERTY TAX RATES
    Section 3 of The West Pakistan Urban Immovable Property Tax Act, 1958 (West Pakistan Act V of 1958) applicable in KPK
  • KPK TAX ON PROFESSIONS TRADES AND CALLINGS
    Section 7 of the North-West Frontier Province Finance Act, 1990 (Act IV of 1990)
  • KPK COURT FEES RATES
    Schedule-I and Schedule-II of the Court Fees Act, 1870 (Act VII of 1870) applicable in KPK
  • KPK STAMP FEES RATES
    Schedule I of the STAMP ACT, 1899, Rates Applicable in the Province of KPK
    BALOCHISTAN
    Balochistan Sales Tax on Services Law
  • THE BALOCHISTAN SALES TAX ON SERVICES ACT 2015
  • THE BALOCHISTAN COMPANIES PROFITS (WORKERS PARTICIPATION) ACT, 2022
  • THE BALOCHISTAN WORKER’S WELFARE FUND ACT, 2022
  • BALOCHISTAN SALES TAX ON SERVICES RULES, 2018
  • THE BALOCHISTAN SALES TAX SPECIAL PROCEDURE (WITHHOLDING) RULES, 2018
  • BALOCHISTAN SALES TAX SPECIAL PROCEDURE (TRANSPORTATION OR CARRIAGE OF PETROLEUM OILS THROUGH OIL TANKERS) RULES, 2019
  • BALOCHISTAN SALES TAX SPECIAL PROCEDURE (TRANSPORTATION OR CARRIAGE OF PETROLEUM OIL THROUGH OIL TANKERS) RULES, 2019 (AMENDMENT RULES, 2021)
  • BALOCHISTAN SALES TAX ON SERVICES SPECIAL PROCEDURE (ONLINE INTEGRATION OF BUSINESS) RULES, 2022
  • BALOCHISTAN PLACE OF PROVISION OF SERVICES RULES, 2023
  • THE BALOCHISTAN REVENUE AUTHORITY ACT, 2015
  • BALOCHISTAN DEVELOPMENT AND MAINTENANCE OF INFRASTRUCTURE CESS ACT, 2021
  • GWADAR SPECIAL ECONOMIC DISTRICT (TAX EXEMPTIONS) ACT, 2023
    AGRICULTURAL INCOME TAX
  • BALOCHISTAN TAX ON LAND AND AGRICULTURE INCOME ORDINANCE, 2000 (ORDINANCE II OF 2000)
  • BALOCHISTAN LAND AND AGRICULTURE INCOME TAX (ASSESSMENT AND COLLECTION) RULES, 2001
    OTHER ACTS
  • BALOCHISTAN MOTOR VEHICLE TAX RATES
  • BALOCHISTAN URBAN IMMOVABLE PROPERTY TAX RATES
  • BALOCHISTAN PROFESSIONS AND ENTERTAINMENT TAX RATES
  • BALOCHISTAN COURT FEE RATES
  • BALOCHISTAN STAMP FEE RATES

ISLAMABAD CAPITAL TERRITORY
ISLAMABAD CAPITAL TERRITORY SALES TAX ON SERVICES LAW

  • ISLAMABAD CAPITAL TERRITORY (TAX ON SERVICES) ORDINANCE, 2001
  • ISLAMABAD CAPITAL TERRITORY (PLACE OF PROVISION OF SERVICES) RULES, 2023
    AGRICULTURAL INCOME TAX
  • ISLAMABAD TAX ON AGRICULTURAL LAND ORDINANCE, 1996
    OTHER ACTS
  • CAPITAL VALUE TAX 2022, LEVIED UNDER SECTION 8 OF THE FINANCE ACT, 2022, AS AMENDED FROM TIME TO TIME
  • ISLAMABAD REVISION OF RATES OF PROPERTY TAX IN ISLAMABAD
  • ISLAMABAD COURT FEES RATES
    SCHEDULE-I AND SCHEDULE-II OF THE COURT FEES ACT, 1870 (ACT VII OF 1870)
    APPLICABLE IN ISLAMABAD CAPITAL TERRITORY
  • ISLAMABAD STAMP FEES RATES
    SECTION 3 AND SCHEDULE OF THE STAMP ACT, 1899 (ACT II OF 1899)
    APPLICABLE IN ISLAMABAD CAPITAL TERRITORY