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NORTH-WEST FRONTIER PROVINCE

SALES TAX ORDINANCE, 2000

No. Legis: 1(2)/99/3619,

27th June, 2000

AN ORDINANCE to provide for levy of sales tax on the services rendered
or  provided in the North-West Frontier Province.

 

The following Ordinance by the Governor of the North West Frontier Province is hereby published for general information:–

      

Whereas it is expedient to provide for levy of sales tax on the services rendered or provided in the North-West Frontier Province 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 Provincial Constitution Order No. 1 of 1999;

 

       And Whereas the Governor of the North-West Frontier Province is satisfied that the circumstances exist which render it necessary to take immediate action;

 

       Now, Therefore, in pursuance of the aforesaid Proclamation and the Provincial Constitution Order No. 1 of 1999, read with Provisional Constitution (Amendment) Order No. 9 of 1999, instructions of he Chief Executive and in exercise of all powers enabling him in that behalf, the Governor of the North-West Frontier Province is pleased to make and promulgate the following Ordinance;–

 

1.     Short title and commencement.– (1) This Ordinance may be called the North-West Frontier Province Sales Tax Ordinance, 2000.

 

       (2)     It extends to the whole of the North-West Frontier Province.

 

       (3)     It shall come into force and from 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 percent of the value of the taxable services rendered or provided in the Province of North-West Frontier Province.

 

       (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 thereunder shall, mutates, mutandis, applying 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–

         (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 message if telecast on television by World Wildlife Funds for Nature of UNICEF.

 

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

        (a)    Custom agents.

        (b)    Ship chandlers.

         (c)    Stevedores.

 

4.     Courier services.

 

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

 

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

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