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THE
(Pb Ord II of 2000)
C O N T E N T S
Sections
1. Short title, extent and commencement.
2. Interpretation.
3. Scope of tax.
Schedule
[1]THE
(Pb Ord II of 2000)
[
An Ordinance to
provide for levy of sales tax on services rendered or provided in the Province
of the
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
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
(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
(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][* * *] clubs, and caterers.–
(a) Services provided or rendered by hotels;
[3][* *
* * * * * * * * * *]
[4][(b)] Services provided or rendered by clubs; and
[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 funded by USAID; 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. [6][* * * * * * * * * * * *]
6. [7][* * * * * * * * * * * *]
[1]Promulgated
by the Governor of the
[2]The words and commas “marriage halls, lawns,” omitted
by the Punjab Finance Act 2005 (VII of 2005).
[3] Sub-serial (b) omitted ibid.
[4]Re-lettered ibid.
[5]Ibid.
[6]Omitted by the
[7]Ibid.
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