Provincial Sales Tax and Federal Excise Duty on Services Collected 省销售税与联邦消费税服务收集.pptVIP

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Provincial Sales Tax and Federal Excise Duty on Services Collected 省销售税与联邦消费税服务收集.ppt

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Provincial Sales Tax and Federal Excise Duty on Services Collected 省销售税与联邦消费税服务收集

Provincial Sales Tax and Federal Excise Duty on Services Collected as Sales Tax By Syed Hammad Raza Zaidi FCMA Scope of the Presentation Introduction and Back ground Legislation by Provinces and ICT Excise Duty in Sales Tax mode Issues for further deliberation Comments / Observation ,Q A Introduction VAT as principal indifferent to profit and loss during the course of transactions; Bifurcation of certain transactions involving both supply of goods and rendering of services (like getting repaired a car or dining in a high quality restaurant ) Constitution limitation to the levy of Sales Tax on services (falling in the “residuary category” ) Excise being the traditional levy Moving towards VAT mechanism ; hence extending cover of Sales Tax through Provinces to the services and Excise in Sales Tax mode Sales Tax on Services Legislation by Provinces and ICT; (Punjab Sales Tax Ordinance 2000) (NWFP Sales Tax Ordinance 2000) (Sindh Sales Tax Ordinance 2000) (Balochistan Sales Tax Ordinance 2000) (ICT Islamabad Capital Territory Sales Tax Ordinance 2001) Salient Feature of Sales Tax on Services Effective Date , July 1st 2000 in provinces. Territorial Jurisdiction (Respective Provinces) and ICT The ordinance extends to whole of the Punjab and came into force on and from 1st day of July, 2000. Rate of 15% of the value of taxable services rendered or provided. CBR’ s authority and responsibility Salient Feature of Sales Tax on Services(contd) Scope (a) Services Covered Services provided or rendered by hotels, marriage halls, lawns and caterers; (b) Advertisements on TV and radio excluding advertisements – if sponsored by a Government Agency for health education; if sponsored by Population Welfare Division relating to Sathi educational promotion campaign funded by USAID; and public service messages if telecast on TV by World Wild Life Funds for nature and UNICEF. (c) Services provided or rendered by persons authorized to transact business on behalf o