Updated: Friday December 13, 2013/AlJumaa Safar 10, 1435/Sukravara Agrahayana 22, 1935, at 08:59:00 PM

[1][1]The Punjab Sales Tax Ordinance, 2000

(Pb Ord II of 2000)

[30 June 2000]

An Ordinance to provide for levy of sales tax on services rendered or provided in the Province of the Punjab

WHEREAS it is expedient to provide for levy of sales tax on services rendered or provided in the Province of the Punjab and for matters ancillary thereto or connected therewith;

            AND WHEREAS the Provincial Assembly stands suspended in pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999;

            AND WHEREAS the Governor of the Punjab is satisfied that circumstances exist which render it necessary to take immediate action;

            NOW, THEREFORE, in pursuance of the aforesaid proclamation and the Provisional Constitution Order read with the Provisional Constitution (Amendment) Order No. 9 of 1999, on the instructions of the Chief Executive and in exercise of all powers enabling him in that behalf, the Governor of the Punjab is pleased to make and promulgate the following Ordinance:-

1.         Short title, extent and commencement.– (1) This Ordinance may be called the Punjab Sales Tax Ordinance, 2000.

            (2)        It extends to whole of the Punjab.

            (3)        It shall come into force on and from 1st day of July, 2000.

2.         Interpretation.– In this Ordinance, unless thee is anything repugnant in the subject or context, the words and expressions 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 on services known as sales tax on services at the rate of fifteen per cent of the value of the taxable services rendered or provided in the Province of the Punjab.

            (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 sections 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 the rules made and notifications, orders and instructions issued thereunder 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 allied and ancillary matters.

THE SCHEDULE

[see section 3(2)]

1.   Services provided or rendered by hotels, [2][2][* * *] clubs, and caterers.–

      (a)  Services provided or rendered by hotels;

      [3][3][* * * * * * * * * * * *]

  [4][4][(b)]  Services provided or rendered by clubs; and

  [5][5][(c)]  Services provided or rendered by caterers.

2.   Advertisements on T.V. and radio excluding advertisements.–

         (i)  if sponsored by a Government Agency for health education;

        (ii)  if sponsored by Population Welfare Division relating to Sathi educational promotion campaign [6][6][financed out of funds provided under a grant-in-aid agreement]; and

       (iii)  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.   [7][7][* * * * * * * * * * * *]

6.   [8][8] [* * * * * * * * * * * *]



[1][1]Promulgated by the Governor of the Punjab on 28 June 2000; and published in the Punjab Gazette (Extraordinary), dated 30 June 2000, pp.583-85. Under Article 4 of the Provisional Constitution (Amendment) Order 1999 (9 of 1999), it will remain in force notwithstanding the maximum limit of three months prescribed under Article 128 of the Constitution of the Islamic Republic of Pakistan.

[2][2]The words and commas “marriage halls, lawns,” omitted by the Punjab Finance Act 2005 (VII of 2005).

[3][3] Sub-serial (b) omitted ibid.

[4][4]Re-lettered ibid.

[5][5]Ibid.

[6][6]Substituted for the words “funded by USAID” by the Punjab Finance Act 2006 (V of 2006).

[7][7]Omitted by the Punjab Finance Act 2005 (VII of 2005).