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Category: Taxation

Pakistan Revenue delivers the latest taxation news, covering income tax, sales tax, and customs duty. Stay updated with insights on tax policies, regulations, and financial developments in Pakistan.

  • Withholding Tax Card: Tax rates on salary income

    Withholding Tax Card: Tax rates on salary income

    KARACHI: Federal Board of Revenue (FBR) has issued withholding tax card for tax year 2019/2020 effective from July 01, 2019 under which every employer paying salary to employees above threshold income shall deduct withholding tax.

    According to official documents made available to PkRevenue.com, the FBR said that every person responsible for paying salary to an employee shall deduct tax from the amount paid under Section 149 of Income Tax Ordinance, 2001.

    As per Finance Act, 2019, the provisions of newly inserted 10th schedule of the Income Tax Ordinance, 2001 shall not apply on tax deducted under section 149. Under the Tenth Schedule the withholding tax so collected shall be increased by 100 percent in case of persons not appearing on the Active Taxpayers List (ATL).

    As per Finance Act, 2019, the salary slabs as well as tax rates have been revised with effect from 01.07.2019. As such all withholding tax agents disbursing salary are required to implement the revised tax rates from the same date.

    Following are the salary slabs and rates on annual salary income:

    1. Where taxable income does not exceed Rs. 600,000: the tax rate shall be 0 percent

    2. Where taxable income exceeds Rs. 600,000 but does not exceed Rs. 1,200,000: the tax rate shall be 5% of the amount exceeding Rs. 600,000

    3. Where taxable income exceeds Rs. 1,200,000 but does not exceed Rs. 1,800,000: the tax rate shall be Rs. 30,000 plus 10% of the amount exceeding Rs. 1,200,000.

    4. Where taxable income exceeds Rs. 1,800,000 but does not exceed Rs. 2,500,000: the tax rate shall be Rs. 90,000 plus 15% of the amount exceeding Rs. 1,800,000

    5. Where taxable income exceeds Rs. 2,500,000 but does not exceed Rs. 3,500,000: the tax rate shall be Rs. 195,000 plus 17.5% of the amount exceeding Rs. 2,500,000

    6. Where taxable income exceeds Rs. 3,500,000 but does not exceed Rs. 5,000,000: the tax rate shall be Rs. 370,000 plus 20% of the amount exceeding Rs. 3,500,000

    7. Where taxable income exceeds Rs. 5,000,000 but does not exceed Rs. 8,000,000: the tax rate shall be Rs. 670,000 plus 22.5% of the amount exceeding Rs. 5,000,000

    8. Where taxable income exceeds Rs. 8,000,000 but does not exceed Rs. 12,000,000: the tax rate shall be Rs.1,345,000 plus 25% of the amount exceeding Rs. 8,000,000

    9. Where taxable income exceeds  Rs. 12,000,000 but does not exceed Rs.30,000,000: the tax rate shall be Rs. 2,345,000 plus 27.5% of the amount exceeding Rs. 12,000,000

    10. Where taxable income exceeds Rs. 30,000,000 but does not exceed Rs.50,000,000: the tax rate shall be Rs. 7,295,000 plus 30% of the amount exceeding Rs. 30,000,000

    11. Where taxable income exceeds Rs. 50,000,000 but does not exceed Rs.75,000,000: the tax rate shall be Rs. 13,295,000 plus 32.5% of the amount exceeding Rs. 50,000,000

    12. Where taxable income exceeds Rs.75,000,000: the tax rate shall be Rs. 21,420,000 plus 35% of the amount exceeding Rs 75,000,000″;

    The FBR said that every person responsible for making payment for directorship fee or fee for attending board meeting or such fee by whatever name called under Section 149(3) of Income Tax Ordinance, 2001 shall collect 20 percent of gross amount paid.

  • Withholding Tax Card: non-ATL persons to pay 30pc tax on dividend income

    Withholding Tax Card: non-ATL persons to pay 30pc tax on dividend income

    KARACHI: Federal Board of Revenue (FBR) has issued withholding tax card for tax year 2019/2020 effective from July 01, 2019 under which person not appearing on the Active Taxpayers List (ATL) shall pay up to 30 percent on dividend income.

    According to documents made available to PkRevenue.com, the FBR said that every person paying dividend shall collect withholding tax under Section 150 of the Income Tax Ordinance, 2001 at the time the dividend is actually paid.

    The following rates shall be applicable for tax year 2019/2020:

    (a) In the case of dividend paid by Independent Power Purchasers (IPPs) whereas such dividend is a pass through item under an Implementation Agreement or Power Purchase Agreement or Energy Purchase Agreement and is required to be reimbursed by Central Power Purchasing Agency (CPPA-G) or its predecessor or successor entity:

    The tax rate shall be 7.5 percent and in case persons not appearing in the ATL the applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 15 percent.

    (b) In cases other than mentioned at (a) above the tax rate shall be 15 percent and if persons not appearing in the Active Taxpayers’ List the rate of tax required to be deducted/collected, as the case may be, is to be increased by 100 percent of the above (as specified in the First Schedule to the Income Tax Ordinance, 2001 (updated as per Finance Act, 2019), i.e. 30 percent.

    The FBR further said that special purpose vehicle, company shall collect withholding tax under Section 150A of Income Tax Ordinance, 2001 from Sukuk holders on payment of gross amount of return on investment.

    On Payment of return on investment in Sukuks:

    a) In case the Sukuk- holder is a company, the tax rate shall be 15 percent and if persons not appearing in the Active Taxpayers’ List the applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 30 percent.

    b) In case the Sukuk – holder is an individual or an association of person, if the return on investment is more than one million, the tax rate shall be 12.5 percent and if persons not appearing in the Active Taxpayers’ List then the applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 25 percent.

    c) In case the Sukuk – holder is an individual and an association of person, if the return on investment is less than one million, the tax rate shall be 10 percent and if persons not appearing in the Active Taxpayers’ List then the applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 20 percent.

    Related Posts:

    Withholding Tax Card: Tax rates on imports of goods for ATL, non-ATL persons

  • Withholding Tax Card: Tax rates on imports of goods for ATL, non-ATL persons

    Withholding Tax Card: Tax rates on imports of goods for ATL, non-ATL persons

    KARACHI: Federal Board of Revenue (FBR) has issued withholding tax rates on imports of goods for persons appearing on Active Taxpayers List (ATL) and for persons not on ATL under Section 148 of Income Tax Ordinance, 2001 for tax year 2019/2020 effective from July 01, 2019.

    According to documents made available to PkRevenue.com the FBR said that the collector of customs shall collect the withholding tax rate at the prevailing rates from persons on the Active Taxpayers List (ATL) and double amount of tax from those persons, who are not on the ATL.

    The FBR said that 1 percent of the import value increased by Custom duty, sales tax and federal excise duty shall be collected. And in case persons not appearing in the Active Taxpayers’ List : The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 2 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    Tax to be collected from every importer of goods on the value of goods.

    1 (i) Industrial undertaking importing remeltable steel (PCT Heading 72.04) and directly reduced iron for its own use;

    (ii) Persons importing potassic of Economic Coordination Committee of the Cabinet’s decision No. ECC-155/12/2004 dated the 9th December, 2004

    (iii) Persons importing Urea;

    (iv) Manufactures covered under Notification No. S.R.O 1125(I)/2011 dated the 31st December, 2011 and importing items covered under S.R.O 1125(I)/2011 dated 31st December, 2011.

    (v) Persons importing Gold; and

    (vi) Persons importing Cotton

    (vii) Persons importing LNG.

    Minimum Tax [Section 148(7)]
    The tax required to be collected under this section shall be minimum tax on the income of importer arising from the imports subject to sub-section (1) of this section and this sub-section shall not apply [i.e Adjustable] in the case of Import of:

    a. Raw material, plant, equipment & parts by an industrial undertaking for its own use;

    b. [motor vehicle] in CBU condition by manufacturer of motor vehicle].

    c. Large import houses as defined / explained in 148(7)(d)

    d. A foreign produced film imported for the purposes of screening and viewing]

    The tax collected under this section at the time of import of ships by ship-breakers shall be minimum tax. [Section 148(8A)]

    Industrial undertaking importing Plastic raw material (PCT Heading 39.01 to 39.12) for its own use, the tax rate shall be

    1.75 percent of the import value as increased by Custom-duty, sales tax and federal excise duty

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 3.5 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    2. Persons importing pulses shall pay 2 percent of the import value as increased by Custom-duty, sales tax and federal excise duty.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 4 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    3. Commercial importers covered under Notification No. S.R.O 1125(I)/2011 dated the 31st December, 2011 and importing items covered under S.R.O 1125(I)/2011 dated the 31st December, 2011, shall pay 3 percent of the import value as increased by custom-duty sales tax and federal excise duty.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 6 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    Commercial Importer importing Plastic raw material (PCT Heading 39.01 to 39.12) for its own use shall pay 4.5 percent of the import value as increased by Custom-duty, sales tax and federal excise duty.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 9 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    4. Persons importing coal shall pay 4 percent.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 8 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    5. Persons importing finished pharmaceutical products that are not manufactured otherwise in Pakistan as certified by the Drug Regulatory of Pakistan, shall pay 4 percent.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 8 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    6. Ship breakers on import of ship shall pay 4.5 percent.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 9 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    7. Industrial undertakings not covered under S.No 1 to 6 shall pay 5.5 percent.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 11 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    8. Companies not covered under S. Nos. 1 to 7 shall pay 5.5 percent.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 11 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    9. Persons not covered Under S.Nos1 to 8 shall pay 6 percent.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 12 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    On Import of Mobile Phones by any Person (individual, AOP, Company) :

    C&F Value of Mobile Phone (in USD ($) ) Tax (in Rs)
    1. Up to $30 the tax rate shall be Rs. 70

    2. Exceeding $30 & up to $100 the tax rate shall be Rs. 730

    3. Exceeding $100 & up to $200 the tax rate shall be Rs. 930

    4.Exceeding $200 & up to $350 the tax rate shall be Rs. 970

    5.Exceeding $350 & up to $500 the tax rate shall be Rs. 3,000

    6.Exceeding $500 the tax rate shall be Rs. 5,200.

    Persons not appearing in the Active Taxpayers’ List :
    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e.

    C&F Value of Mobile Phone (in USD ($) ) Tax (in Rs)

    1. Up to $30 the tax rate shall be Rs. 140

    2. Exceeding $30 & up to $100 the tax rate shall be Rs. 1,460

    3. Exceeding $100 & up to $200 the tax rate shall be Rs. 1,860

    4.Exceeding $200 & up to $350 the tax rate shall be Rs. 1,940

    5.Exceeding $350 & up to $500 the tax rate shall be Rs. 6,000

    6.Exceeding $500 the tax rate shall be Rs. 10,400.

  • FBR warns stern action against under-invoicing, mis-declaration

    FBR warns stern action against under-invoicing, mis-declaration

    ISLAMABAD: Federal Board of Revenue (FBR) has decided to launch drive against manufacturers and importers indulged in under invoicing and incurring huge revenue losses to national exchequer.

    FBR chairman Syed Shabbar Zaidi, in a statement, warned such manufacturers and importers to abstain from misdeclaration and under-invoicing.

    The statement said that the smuggling was the greatest menace but under-invocing and misdeclaration of imported goods were also depriving the country from actual revenue collection.

    The chairman warned manufacturers and importers that in case misreporting or under-invoicing was detected then stern action would be taken under relevant provisions of laws.

    The statement said that smuggled goods have badly dented the local manufacturing. The prime minister noticed the huge quantum of smuggling and directed the authorities to take all measures to stop the menace.

    In order to comply with the directives of the prime minister, Pakistan Customs enhanced the enforcement against illegal movements of goods.

  • No unnecessary transfers of senior officials: FBR

    No unnecessary transfers of senior officials: FBR

    ISLAMABAD: Federal Board of Revenue (FBR) on Thursday asked the senior officers to concentrate on their work as no unnecessary transfers and posting will be notified.

    An office order issued by the FBR stated that there had been a tradition in the revenue body for en-bloc transfers and postings each financial year, especially at senior level at the beginning of each financial year.

    “Henceforth, this tradition would not be made as a norm unless necessitated in the interest of revenue or reforms in the organization.”

    All the senior officers and their staff should concentrate on optimal collection of due taxes, facilitation of taxpayers, expansion of tax base and identifying economic activities and business units in their jurisdiction.

    “We all work as a team and shall continue to do so without affecting our ongoing efforts and efficiency,” it added.

    The FBR recently notified transfers and postings of over 3,000 employees of lower cadre. This large scale transfers and postings created panic like situation in the FBR field formation and the work of duty and tax collection was almost at halt.

    The senior officers were also waiting for notifications for their transfers. The revenue collection in the July 2019 witnessed sharp decline and unconfirmed sources said that the collection in the month was so far in the negative zone when compared with the same month of the last year.

    The government has set a target of Rs5,550 billion as collection by the FBR during current fiscal. It is also a fact that the FBR failed to meet the revenue figures of past year of Rs3,852 billion.

    In these challenge situations the transfer and postings created panic and FBR had decided to be careful in shuffling the senior officers of Inland Revenue Service and Pakistan Customs.

  • Inland Revenue directed to ensure no zero-rate supply of gas, electricity

    Inland Revenue directed to ensure no zero-rate supply of gas, electricity

    ISLAMABAD: Federal Board of Revenue (FBR) has directed offices of Inland Revenue to ensure implementation of normal tax rate on supply of gas and electricity to manufacturing facilities.

    In a communication with the offices of Inland Revenue, the FBR said: “Field formations are requested to ensure implementation accordingly and to ensure that no zero-rated supplies are made by utility companies within their jurisdiction.”

    The FBR said that SRO 1125(I)/2011 dated 31.12.2011, relating to zero-rating of five export-oriented sectors, has been rescinded since 1st July, 2019 vide rescinding SRO 694(I)/2019 dated 29.06.2019.

    From 1st July, 2019, the items listed in the said SRO shall be charged to sales tax at 17 percent at import and local supply.

    Only in case of integrated retail outlets, sales tax on finished textile and leather item shall be charged at 14 percent.

    All Sales Tax General Orders (STGOs) granting zero-rating on supply of electricity, gas, diesel, furnace oil and coal have been rescinded vide STGO 100/2019 dated 29.06.2019.

    In order to resolve the issue of increased sales tax refunds of exporters due to withdrawal of zero-rating on inputs, the scope of Expeditious Refund System is proposed to be extended with automated payment on generated RPOs.

    The changes to rules in this respect shall soon be notified, the FBR said.

    The Sales Tax Special Procedure Rules, 2007, issued vide SRO 480(I)/2007 dated 09.06.2007 have also been rescinded through SRO 694(I)/2019, dated 29.06.2019.

    All special procedures provided therein have been thus discontinued. The desirable provisions from these rules have either been transposed to the Sales Tax Act, 1990, or are being transposed to the Sales Tax Rules, 2006.

    Necessary amendments to the Sales Tax Rules, 2006, shall follow in few days, the FBR said.

    The Sales Tax Special Procedure (Withholding) Rules, 2007, issued vide SRO 660(I)/2007 have also been rescinded. The withholding requirements and rates, and the exclusions therefrom have been transposed to the new Eleventh schedule. Other procedural provisions have been re-enacted in Chapter XIV-D of the Sales Tax Rules, 2006, through SRO 698(I)/2019 dated 29.06.2019.

    SRO 693(1)72019 dated 29.06.2019 amends SRO 509(1)72013 pertaining to 5 percent extra tax on supplies of gas and electricity. The Government, semi-government and statutory regulatory bodies have been excluded from levy of said 5 percent extra tax.

    SRO 692(I)/2019 dated 29.06.2019 amends SRO 648(I)/2013 which prescribes exclusions from chargeability of further tax. Two new serial numbers 12 and 13 have been added which provide exclusion from further tax to supplies to the Government, semi government and statutory regulatory bodies and supplies of white crystalline sugar.

    The further tax under Section 3(1 A) of the Sales Tax Act, 1990, shall not be charged in the aforesaid two cases.

    SRO 190(I)/2002, issued in exercise of powers under clause (iii) of the first proviso to section 4 of the Sales Tax Act, 1990, provides that zero-rating shall not apply to exports of goods specified in SRO as made by air or via land route to Afghanistan and through Afghanistan to Central Asian Republics (CARs).

    The 2002-notification has now been amended vide SRO 691(I)/2019 dated 29.06.2019 to exclude PVC and PMC materials from purview of SRO 190(I)/2002, meaning thereby that zero-rating on export of these items shall be available on exports to Afghanistan or to CARs through Afghanistan.

    This notification has been rescinded vide SRO 694(I)/2019 dated 29.06.2019. However, this rescission is erroneous as the notification no. SRO 769(I)/2009 had already been superseded vide SRO 811(I)/2009 dated 19.09.2009, which after some amendments was finally rescinded vide SRO 611(I)/2015 dated 30.06.2015.

    Therefore, rescission of SRO 769(I)/2009 has no practical effect and this may be ignored.

  • Tax collection from salary income declines by 44 percent: State Bank

    Tax collection from salary income declines by 44 percent: State Bank

    KARACHI: Tax collection from salary income declined by 44 percent due to changes in income tax rates for all income slabs, according to a report issued by State Bank of Pakistan (SBP).

    The SBP said that during first nine-months of fiscal year 2018/2019 the tax collection on salaries remained much lower than in the same months of preceding year.

    The Federal Board of Revenue (FBR) collected Rs53.5 billion as tax from salary income during July – March of Fiscal year 2018/2019 as compared with collection of Rs95.2 billion in the same period of the preceding fiscal year.

    “Tax collection on salaries also remained much lower than last year. In absolute terms, tax on salaries declined by Rs 41.7 billion during the review period, mainly due to changes in income tax rates for all income slabs,” the SBP said.

    Direct taxes having a share of 37 percent in overall FBR tax collection recorded a decline of 0.8 percent during Jul-Mar FY19 in contrast to a rise of 12.2 percent during the same period last year.

    Measures like the suspension of tax on mobile top-ups; reduction in come tax rates on salaries; reduction in the withholding tax rate on dividends; and spending under the PSDP explain the decline in direct taxes.

    Within direct taxes, major hit emerged from withholding taxes (largest contributor in direct taxes), which recorded a contraction of 8.7 percent during Jul-Mar FY19 against a rise of 16.1 percent during the same period last year.

    One-half of the decline in total withholding taxes is in the category of telephone/mobiles. Collection from telephone was only Rs 5.3 billion during Jul-Mar FY19 compared to a collection of Rs 38.0 billion during the same period last year.

    This lower collection from telephone/mobile phones was not surprising amid suspension of taxes on mobile phone top-up by the Supreme Court.

    Receipts from contracts were also lower compared to last year largely owing to a cut in the PSDP. Voluntary payments increased by Rs 34.3 billion during Jul-Mar FY19.

  • Sales tax imposed on banking services of cheque books, lockers

    Sales tax imposed on banking services of cheque books, lockers

    KARACHI: SIndh government has imposed sales tax on services on cheque book issuance and maintaining locker vaults by a banking company to its customer.

    According to amendment made to Sindh Sales Tax on Services Act, 2011 through provincial Finance Act, 2019, the tax has been imposed on non-fund based banking services.

    The banking services have been included for tax purposes, included: bank guarantee; issuance of cheque book, payorder and demand draft; safe deposit lockers and safe vault. Besides, tax is also imposed on those services provided by banks that are not specified in the Act.

    According to tax experts with the amendments to the Finance Act, 2019 following services are become taxable: Issuance of cheque book; and commission of all sorts including ‘Banca assurance’.

    Tax experts at PwC A F Ferguson Chartered Accountants said that the taxability of banca assurance was contested by the Sindh Revenue Board as falling under tariff 9813.4990, which was rejected in a decision of the SRB Tribunal by majority.

    Through the amendment more services have been added for tax purposes, included:

    Services provided or rendered by cab aggregator and the services provided or rendered by the owners or drivers of the motor vehicles using the cab aggregator services.

    Warehouses or depots for storage or cold storage.

    Services of mining of minerals and allied and ancillary services in relation thereto.

    Site preparation and clearance, excavation and earth moving and demolition services.

    Waste collection, transportation, processing and management services.

    Vehicle parking and valet services.

    Electric power transmission services.

  • Sindh notifies new motor vehicle tax rates

    Sindh notifies new motor vehicle tax rates

    KARACHI: The Sindh government has notified new rates of motor vehicle tax effective from July 01, 2019 amendment through Provincial Finance Act, 2019 for the year 2019/2020.

    The provincial government increased the rate of tax for higher engine capacity motor vehicles to Rs150,000 and Rs75,000.

    Further rates are modified in following manner:

    1. (a) (i) Motorcycles/Scooter not already registered not more than 149CC: Rs1800/once for all

    (ii) Motorcycle/scooter 150cc and above: Rs3000/ once for all.

    (b) Motorcycle/Scooter already registered and since first registration, the vehicle-

    (i) has not completed 5 years; Rs600/ once for all or Rs80 per annum

    (ii) has completed 5 years but not completed 10 years: Rs300/ once for all or Rs80 per annum

    (iii) has completed 10 years but has not completed 15 years: Rs100/once for all or Rs80 per annuam.

    (c) (i) Motor cars/jeeps etc. (Non-commercial having engine capacity up to 1000cc not already registered.: Rs20,000 once for all.

    (ii) Motor cars/ jeeps etc. (Non commercial having Engine Capacity up to 1000cc already, registered having up to date tax payment and since first registration vehicles-

    (a) Has not completed five years Rs15,000 once for all

    (b) Has completed five years but not completed 10 years: Rs10,000 once for all.

    (c) After completion of 10 years: Rs8,000 once for all.

    2. Motor vehicles not exceeding 250kgs in un-laden weight adopted and used for invalids: not tax

    3. Vehicles (trucks/trailer / Delivery vans/ Mini Buses and pick-ups etc. used for transport or haulage of goods or materials.

    (a) Electrical propelled vehicles not exceeding 1250 kgs in un-laden weight: Rs750/ per annum

    (b) Vehicles with maximum laden exceeding 1250 but not exceeding 4060 kgs. Rs1200 per annum

    (c) Vehicles with maximum laden capacity exceeding 4060 kgs but not exceeding 8120 kgs: Rs3000 per annum

    (d) Vehicles with maximum laden capacity exceeding 8120kgs but not exceeding 16000 kgs. Rs9000 per annum

    (e) Vehicles with maximum laden capacity exceeding 16000 kgs: Rs12000 per annum

    (f) All types of cranes: Rs3000 per annum

    4. Vehicle plying for hire and ordinarily used for transport of passengers (taxis and buses)

    (i) Tricycle propelled by mechanical power (rickshaws cabs) with seating capacity of not more than 3 percents: Rs600 per annum

    (ii) Motor vehicles with a seating capacity of more than 20 persons plying for hire exclusively within the limit of a corporation, municipality or cantonment or partly within and partly outside such limit with sixty percent of the total length of the route falling within the limits of a corporation, municipality or cantonment: Rs150 per seat.

    (iii) Mini buses with a seating capacity of not more than 20 percents plying for hire exclusively within the limit of corporation, municipality or cantonment: Rs240 per seat

    Explanation: For the purpose of this clause, the seating capacity shall not include the seats meant for driver and conductor.

    (iv) Motor vehicles with seating capacity of more than 20 persons plying for hire within or outside the limits of corporation, municipality

    (a) Air Conditioned: Rs225 per seat

    (b) Non Air Conditioned: Rs150 per seat

    (v) Other vehicles with a seating capacity:

    (a) Not more than 4 percent: Rs780 per annum

    (b) More than 4 persons but not more than 6 persons: Rs900 per annum

    (c) More than 6 persons: Rs300 per seat

    5. Motor vehicles (motor cars/jeeps other than those mentioned above and having-

    (a) Seating capacity of not more than three person: Rs500

    (b) Seating capacity of more than three persons but not more than six persons-

    (i) With engine power not exceeding 1000CC: Rs1,500 per annum

    (ii) With engine power exceeding 1000cc but not exceeding 1300cc: Rs2000 per annum

    (iii) With engine power exceeding 1300cc but not exceeding 1600cc: Rs4000 per annum

    (iv) With engine power exceeding 1600cc but not exceeding 2000cc: Rs4500 per annum

    (v) With engine power exceeding 2000cc but not exceeding 2500cc: Rs5000 per annum

    (vi) With engine power exceeding 2500cc: Rs7000 per annum.

    Provided that the tax in respect of the motor vehicle referred to in clauses (a) and (b) other than the commercial vehicles shall, on completion of ten years and fifteen years of the payment of the tax since first registration of the vehicles, be paid at the rate of seventy five percent and fifty percent of the tax respectively.

    6. (i) tractor without trailer: Rs200

    (ii) if trailer is attached with tractor: Rs300

  • FBR reshuffles BS-16 officials in Customs intelligence and investigation

    FBR reshuffles BS-16 officials in Customs intelligence and investigation

    ISLAMABAD: Federal Board of Revenue (FBR) on July 15, 2019 notified transfers and postings of following BS-16 officials of Customs Department with immediate effect and until further orders.

    01. Fareed-ud-Din Masood, Superintendent from Directorate of Intelligence & Investigation-Customs, Hyderabad to Model Customs Collectorate (MCC) Hyderabad.

    02. Muhammad Akhtar, Intelligence Officer from Dte. of Intelligence & Investigation-Customs, Peshawar to MCC, Preventive, Peshawar.

    03. Jawad Sultan, Intelligence Officer from Dte. of Intelligence & Investigation-Customs, Peshawar to MCC, Preventive, Peshawar.

    04. Muhammad Yousaf, Intelligence Officer from Dte. of Intelligence & Investigation-Customs, Peshawar to MCC, Preventive, Peshawar.

    05. Mir Sahib, Intelligence Officer from Dte. of Intelligence & Investigation-Customs, Peshawar to MCC, Appraisement, Peshawar.

    06. Yaqoob Shah, Inspector from Dte. of Intelligence & Investigation-Customs, Peshawar to MCC, Appraisement, Peshawar

    07. Habib Ullah, Inspector Dte. of Intelligence & Investigation-Customs, Peshawar to MCC, Appraisement, Peshawar.

    08. Sohail Khan, Inspector from MCC, Preventive, Peshawar to Dte. of Intelligence & Investigation-Customs, Peshawar.

    09.Syed Nasir Ali Shah, Inspector from MCC, Preventive, Peshawar to Dte. of Intelligence & Investigation-Customs, Peshawar.

    10. Said Zaman, Inspector from MCC, Preventive, Peshawar to Dte. of Intelligence & Investigation-Customs, Peshawar.

    11. Muhammad Chan Zeb, Inspector from MCC, Appraisement, Peshawar to Dte. of Intelligence & Investigation-Customs, Peshawar.

    12. Muhammad Imtiaz Baig, Inspector from MCC, Appraisement, Peshawar to Dte. of Intelligence & Investigation-Customs, Peshawar.

    13. Abdul Waheed, Inspector from MCC, Appraisement, Peshawar to Dte. of Intelligence & Investigation-Customs, Peshawar.

    14. Mujeeb Akber Jalbani, Intelligence Officer from Dte. of Intelligence & Investigation-Customs, Hyderabad to MCC, Hyderabad.

    15. Nadeem Hussain Isran, Intelligence Officer from Dte. of Intelligence & Investigation-Customs, Hyderabad to MCC, Hyderabad.

    16. Shah Muhammad, Inspector from MCC, Hyderabad to Dte. of Intelligence & Investigation-Customs, Hyderabad.

    17. Iftikhar Ahmad, Intelligence Officer from Dte. of Intelligence & Investigation-Customs, Lahore to MCC, Appraisement, Lahore.

    18. Zulfiqar Ali, Intelligence Officer from Dte. of Intelligence & Investigation-Customs, Lahore to MCC, Appraisement, Lahore.

    19. Muhammad Ali, Intelligence Officer from Dte. of Intelligence & Investigation-Customs, Lahore to MCC, Appraisement, Lahore.

    20. Muhammad Sohail Iqbal, Intelligence Officer from Dte. of Intelligence & Investigation-Customs, Lahore to MCC, Appraisement, Lahore.

    21. Abid Iqbal, Inspector from Dte. of Intelligence & Investigation-Customs, Lahore to MCC, Appraisement, Lahore.

    22. Agha Nasim Ullah, Intelligence Officer from Dte. of Intelligence & Investigation-Customs, Lahore to MCC, Appraisement, Lahore.

    23. Hamid Babar, Inspector from Dte. of Intelligence & Investigation-Customs, Lahore to MCC, Appraisement, Lahore.

    24. Nadeem Ahsan, Inspector from Dte. of Intelligence & Investigation-Customs, Lahore to MCC, Preventive, Lahore.

    25. Saeed Iqbal, Intelligence Officer from Dte. of Intelligence & Investigation-Customs, Lahore to MCC, Preventive, Lahore.

    26. Sohail Murtaza, Inspector from Dte. of Intelligence & Investigation-Customs, Lahore to MCC, Preventive, Lahore.

    27. Agha Sultan Haider, Intelligence Officer from Dte. of Intelligence & Investigation-Customs, Lahore to MCC, Preventive, Lahore.

    28. Abdul Hameed Bhatti, Intelligence Officer from Dte. of Intelligence & Investigation-Customs, Lahore to MCC, Preventive, Lahore.

    29. Bashir Tabassum, Intelligence Officer from Dte. of Intelligence & Investigation-Customs, Quetta to MCC, Preventive, Quetta.

    30. Muhammad Shabbir Khan, Inspector from MCC, Preventive, Quetta to Dte. of Intelligence & Investigation-Customs, Quetta.

    31. Ali Raza Bhatti, Inspector from MCC, Appraisement, Lahore to Dte. of Intelligence & Investigation-Customs, Lahore.

    32. Noman Ashraf, Inspector from MCC, Appraisement, Lahore to Dte. of Intelligence & Investigation-Customs, Lahore.

    33. M. Akmal Shahzad, Inspector from MCC, Appraisement, Lahore to Dte. of Intelligence & Investigation-Customs, Lahore.

    34. Salman Ahmed, Inspector from MCC, Appraisement, Lahore to Dte. of Intelligence & Investigation-Customs, Lahore.

    35. Muhammad Ali, Inspector from MCC, Appraisement, Lahore to Dte. of Intelligence & Investigation-Customs, Lahore.

    36. Fazal Mehmood Jahangir, Inspector from MCC, Appraisement, Lahore to Dte. of Intelligence & Investigation-Customs, Lahore.

    37. Muhammad Naeem, Inspector from MCC, Appraisement, Lahore to Dte. of Intelligence & Investigation-Customs, Lahore.

    38. Syed Tanveer Hussain Shah, Inspector from MCC, Preventive, Lahore to Dte. of Intelligence & Investigation-Customs, Lahore.

    39. Muhammad Yasin, Inspector from MCC, Preventive, Lahore to Dte. of Intelligence & Investigation-Customs, Lahore.

    40. Allah Ditta, Inspector from MCC, Preventive, Lahore to Dte. of Intelligence & Investigation-Customs, Lahore.

    41. Younas Qadri, Inspector from MCC, Preventive, Lahore to Dte. of Intelligence & Investigation-Customs, Lahore.

    42. Muhammad Aslam Ch, Inspector from MCC, Preventive, Lahore to Dte. of Intelligence & Investigation-Customs, Lahore.

    The FBR said that the Officers who are drawing performance allowance prior to issuance of this notification shall continue to draw the allowance on their new place of posting.