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Balochistan Sales Tax Ordinance, 2000 

Sections

Contents

 

 

Preamble

 

1

Short title, extent and commencement

 

2

Interpretation

 

3

Scope of  Tax

 

 

Schedule

 

 

 

Balochistan Sales Tax Ordinance, 2000

Ordinance No.  I Of 2000

29th June, 2000

An  Ordinance  to provide for levy of sales tax

on the services rendered or provided in the Province of Balochistan.

       

Preamble.– Whereas it is expedient to provide for levy of sales tax on the services rendered or provided in the Province of Balochistan and for matters ancillary thereto or connected therewith.

        And whereas the Provincial Assembly of Balochistan stands suspended in pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and the Governor of Balochistan is satisfied that circumstances exist which render it necessary to take immediate action;

        Now, therefore, in pursuance of Article 4 of the Provisional Constitution (Amendment) Order, 1999 (Chief Executive's Order No. 9 of 1999) and in exercise of all powers enabling him in that behalf, the Governor of Balochistan on the instructions of Chief Executive of Pakistan is pleased to make and promulgate the following Ordinance:–

1.     Short title, extent and commencement.—

   (1)    This Ordinance may be called the Balochistan Sales Tax Ordinance, 2000.

   (2)    It extends to the whole of Balochistan except Tribal Areas.

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

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 Province of Balochistan.

   (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, rules made, 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, 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 advertisements—

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

(b)    if sponsored by Population Welfare Division relating to Sathi educational promotion campagin funded by USAID; and

(c)    public service messages if telecast on television by World Wildlife Funds for Nature or Unicef.

3.    Services provided or rendered by persons authorized to transact business on behalf of others.

(a)    Customs agents;

(b)    Ships Chandlers;

(c)    Stevedores;

4.    Courier services.

5.    Services provided or rendered for personal care by beauty parlours, beauty clinic, slimming clinic.

6.    Services provided or rendered by laundries and dry cleaners.