Updated: Monday July 18, 2016/AlEthnien
Shawwal 13, 1437/Somavara
Asadha 27, 1938, at 11:53:11 PM
The
ORDINANCE NO.XLII OF 2001
[18
An Ordinance to provide for levy of sales tax on the
services rendered or provided in the
WHEREAS it is expedient to provide for
levy of sales tax on the services rendered or provided in the
AND Whereas the president is satisfied
that circumstances exist which render it necessary to take immediate action;
NOW, THEREFORE, in pursuance of the
Proclamation of Emergency of the fourteenth day of October, 1999, and the
Provincial Constitution Order No.1 of 1999, read with the Provincial
Constitution (Amendment) Order No.9 or 1999, and in exercise of all powers
enabling him in that behalf, the President of the Islamic Republic of Pakistan
is pleased to make and promulgate the following Ordinance:---
1. Short title extent and
commencement.__
(1) This Ordinance may be called the
(2) It extends to the whole of
(3) It shall come into force at once.
2. Interpretation. In this Ordinance, unless there is anything repugnant
in the subject or context, the words and expression used but not defined shall
have the same meaning as in the Sales Tax Act, 1990.
3. Scope of tax.__
(1) Subject to the provisions of this
Ordinance, there shall be charged, levied and paid a tax known as sales tax at
the rate of fifteen per cent of the value of the taxable services rendered or
provided in the
(2) The tax shall be charged and levied
on the services specified in the Schedule to this Ordinance in the same manner
and at the same time, as if it were a sales tax leviable under section 3, 3A or
3AA, as the case may be, of the Sales Tax Act, 1990.
(3) All the provisions of the Sales Tax
Act, 1990 and rules made and notifications, orders and instructions issued
there under shall, mutatis mutandis apply to the collection and payment of tax
under this Ordinance in so far as they relate to,---
(a) manner,
time and mode of payment;
(b)
registration and de-registration;
(c) keeping
of records and audit;
(d) enforcement
and adjudication;
(e)
penalties and prosecution; and
(f) all
other and ancillary matters.
THE SCHEDULE
[See section 3(2)]
1. Services provided or rendered
by hotels, marriage halls, lawns, clubs and caterers:---
(a) services
provided or rendered by hotels;
(b) services
provided or rendered by marriage halls and lawns;
(c) services
provided or rendered by clubs; and
(d) services
provided or rendered by caterers.
2. Advertisement on T.V and Radio
excluding advertisement,---
(a) if
sponsored by Government agency for health education;
(b) if
sponsored by the Population Welfare Division relating to education promotion
campaign; and
(c) public
service messages if telecast on television by World Wildlife Funds for Nature
and UNICEF.
3. Services provided or rendered by
persons authorized to transact business on behalf of others:---
(a) customs
agents;
(b) ship
chandlers; and
(c)
stevedores.
4. Courier services.
5. Services provided or rendered for
personal care by beauty parlors beauty clinics and slimming clinics.
6. Services provided or rendered by
laundries and dry cleaners.
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