THE PUNJAB SALES TAX ORDINANCE 2000 (II of 2000)
C O N T E N T S
1. Short title, extent and commencement
2. Interpretation
3. Scope of tax
SCHEDULE
TEXT
THE PUNJAB SALES TAX ORDINANCE 2000 (II of 2000) [30thJune, 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 2[seventeen percent] 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.
3THE SCHEDULE
[see section 3(2)]
1. Services provided or rendered by hotels, clubs and caterers.
2. Advertisement on television and radio, excluding advertisements–
(a) sponsored by an agency of the federal or provincial Government for health education;
(b) financed out of funds provided by a Government under grant-in-aid agreement; and
(c) conveying public service message, if telecast on television by the World Wide Fund for Nature (WWF) or United Nations Children’s Fund (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. Advertisement on a cable television.
6. Services provided or rendered by shipping agents.
7. Telecommunication services–
(a) telephone services;
(b) fixed line voice telephone service;
(c) wireless telephone;
(d) cellular telephone;
(e) wireless Local Loop telephone;
(f) video telephone;
(g) payphone cards;
(h) pre-paid calling cards;
(i) voice mail service;
(j) messaging service;
(k) short Message service (SMS);
(l) multimedia message service (MMS);
(m) bandwidth services [used for voice and video telecommunication services];
(i) copper line based;
(ii) fiber-optic based;
(iii) co-axial cable based;
(iv) microwave based;
(v) satellite based;
(n) telegraph;
(o) telex;
(p) telefax;
(q) store and forward fax services;
(r) audio-text services;
(s) tele-text services;
(t) trunk radio services;
(u) paging services;
(v) voice paging services;
(w) radio paging services;
(x) vehicle tracking services; and
(y) burglar alarm services.
8. Services provided or rendered in respect of insurance to a policy holder by an insurer, including a re-insurer–
(a) goods insurance;
(b) fire insurance;
(c) theft insurance;
(d) marine insurance; and
(e) other insurance.
9. Services provided by Banking Companies or Non-Banking Financial Institutions including but not limited to all non-interest based services provided or rendered against a consideration in form or a fee or commission or charge.
10. Services provided or rendered by the Stock Brokers.
11. Any other service notified by the Provincial Government in the official Gazette.”
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 Substituted for the words “sixteen percent” by the Punjab Finance Act 2010 (Act VI of 2010).
3 Amended vide the Punjab finance act, 2010 (Act VI of 2010).