07-14-2011, 07:00 AM
FBR withdraws FED to the Sales Tax on services receivable by the provinces to avoid double taxation.
The Services rendered by registered persons who were previously subject to Federal Excise Duty (being
collected in Sales Tax mode) have now been subject to Sales Tax by the Provinces through their legislation
with effect from 1st July, 2011. The Federal Board of Revenue through a notification has withdrawn Federal
Excise Duty on such services (Table-II of First Schedule to the Federal Excise Act, 2005) with effect from
the same date i.e. 1st July, 2011 in order to avoid double taxation.
However, the registered persons providing such services will continue to charge Tax/Duty and file Sales
Tax Returns as before with certain amendments being worked out in Federal Board of Revenue and the
registered persons shall face no difficulty for switching from Federal Excise Duty to the Sales Tax on
Services receivable by the Provinces.
http//www.srb.gos.pk/FBR/Federal%20Board%20of%20Revenue%20(FBR),%20Government%20of%20Pakistan.pdf
Ye notification FBR nay jari kiya hay, jis k tahat services par say FED khatan kar di gai hay.
Is notification ka reference dayny ka sirf ye maqsad hay k is notification may services par say FED khatam karny k liye Table-II of First Schedule to the Federal Excise Act, 2005 ka zikar kiya gya hay jab k custom tariff ka koi zikar nahi, is say aap ko ye baat samajhny may aasani ho gi k services par FED vat mode sirf un services par lagta hay jo k Table-II of First Schedule to the Federal Excise Act, 2005 may darj hon na k custom tariff may.
The Services rendered by registered persons who were previously subject to Federal Excise Duty (being
collected in Sales Tax mode) have now been subject to Sales Tax by the Provinces through their legislation
with effect from 1st July, 2011. The Federal Board of Revenue through a notification has withdrawn Federal
Excise Duty on such services (Table-II of First Schedule to the Federal Excise Act, 2005) with effect from
the same date i.e. 1st July, 2011 in order to avoid double taxation.
However, the registered persons providing such services will continue to charge Tax/Duty and file Sales
Tax Returns as before with certain amendments being worked out in Federal Board of Revenue and the
registered persons shall face no difficulty for switching from Federal Excise Duty to the Sales Tax on
Services receivable by the Provinces.
http//www.srb.gos.pk/FBR/Federal%20Board%20of%20Revenue%20(FBR),%20Government%20of%20Pakistan.pdf
Ye notification FBR nay jari kiya hay, jis k tahat services par say FED khatan kar di gai hay.
Is notification ka reference dayny ka sirf ye maqsad hay k is notification may services par say FED khatam karny k liye Table-II of First Schedule to the Federal Excise Act, 2005 ka zikar kiya gya hay jab k custom tariff ka koi zikar nahi, is say aap ko ye baat samajhny may aasani ho gi k services par FED vat mode sirf un services par lagta hay jo k Table-II of First Schedule to the Federal Excise Act, 2005 may darj hon na k custom tariff may.