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010818
The
Gazette of Pakistan
ISLAMABAD, SATURDAY, AUGUST 18, 2001
PART I
Acts, Ordinances, President’s Orders and Regulations
GOVERNMENT OF PAKISTAN
MINISTRY OF LAW, JUSTICE, HUMAN RIGHTS AND PARLIAMENTARY AFFAIRS
(Law, Justice and Human Rights Division)
Islamabad, the 18th August, 2001
F. No. 2(1)/2001-Pub.-- The following Ordinance promulgated by the President is hereby published for general information:--
ORDINANCE No. XLII
OF 2001
AN
ORDINANCE
to provide for levy of sales tax
on the services rendered or provided in the Islamabad Capital Territory
WHEREAS it is expedient to provide for levy of sales tax on the services rendered or
provided in the Islamabad Capital Territory and for matters ancillary thereto or connected
therewith;
AND WHEREAS the President is satisfied that circumstances exist which render it necessary
to take immediate action;
NOW, THEREFORE, in pursuance of the Proclamation of Emergency of the fourteenth day of
October, 1999, and the Provisional Constitution Order No. 1 of 1999, read with the
Provisional Constitution (Amendment) Order No. 9 of 1999, and in exercise of all powers
enabling him in that behalf, the President of the Islamic Republic of Pakistan is pleased
to make and promulgate the following Ordinance:--
1. Short title, extent and commencement.-- (1) This Ordinance may be called the
Islamabad Capital Territory (Tax on Services) Ordinance, 2001.
(2) It extends to the whole of Islamabad Capital Territory.
(3) It shall come into force at once.
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 Islamabad Capital Territory.
(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, mutatis mutandis, apply to the collection
and payment of tax under this Ordinance in so far as they reduce 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 advertisement-
(a) if sponsored by a Government agency for health education;
(b) if sponsored by the Population Welfare Division relating to educational promotion
campaign; and
(c) 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. Services provided or rendered for personal care by beauty parlours, beauty clinics and
slimming clinics.
6. Services provided or rendered by laundries and dry cleaners.
GENERAL,
PERVEZ MUSHARRAF,
President
MR. JUSTICE,
FAQIR MOHAMMAD KHOKHAR,
Secretary
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