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  "title": "PUNJAB SALES TAX ON SERVICES ACT 2012",
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  "text": "THE PUNJAB SALES TAX ON SERVICES ACT 2012 \r\n(XLII of 2012) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Definitions \r\n3. Taxable service \r\n3A. Tax-free services \r\n4. Application of principles of origin and reverse charge in certain \r\nsituations \r\n5. Amendment in Schedule \r\n6. Economic activity \r\n7. Value of a taxable service \r\n8. Open market price \r\n9. Provision of services over a period of time \r\n10. Scope of tax and allied matters \r\n10A. Option to charge tax at standard rate \r\n11. Person liable to pay tax \r\n11A. Liability of a registered person \r\n12. Exemptions \r\n13. Effect of change in the rate of tax \r\n14. Special procedure and tax withholding provisions \r\n14A. Special procedure for collection of tax, etc. \r\n15. Delegation of power to collect, administer and enforce tax on certain \r\nservices \r\n16. Deduction and adjustment of tax on inputs to the business  \r\n16A. Certain transactions not admissible \r\n16B. Tax credit not allowed \r\n16C. Extent of adjustment of input tax \r\n16CC. Adjustment of input tax on certain goods and services \r\n16CCC. Input Tax management through risk-based evaluation system \r\n16D. Refunds \r\n17. Collection of excess tax \r\n18. Time, manner and mode of payment \r\n19. Joint and several liability of registered persons where tax unpaid \r\n20. Sales of taxable activity or transfer of ownership \r\n21. Estate of deceased person \r\n22. Estate in bankruptcy \r\n23. Liability for payment of tax in case of private compani es or business \r\nenterprises \r\n24. Assessment of tax \r\n24A. Determination of minimum tax liability \r\n25. Registration \r\n26. Voluntary registration \r\n27. Compulsory registration \r\n28. Suspension of registration \r\n29. De-registration \r\n29A. Restoration of registrations \r\n30. Issuance of tax invoices \r\n31. Records \r\n32. Retention and production of records and documents \r\n33. Audit proceedings \r\n34. Special audit by chartered accountants or cost accountants \r\n35. Return \r\n36. Special returns \r\n37. Final return \r\n38. Return deemed to have been made \r\n39. Appointment of authorities \r\n40. Powers \r\n41. Distribution of powers \r\n42. Special Judges \r\n43. Cognizance of offence \r\n44. Application of the Code of Criminal Procedure, 1898 \r\n45. Exclusive jurisdiction of Special Judge \r\n46. Place of sitting \r\n47. Persons who may conduct prosecution \r\n48. Offences and penalties \r\n49. Default surcharge \r\n50. Exemption from penalty and default surcharge \r\n51. Compounding of offences \r\n52. Recovery of tax not levied or short-levied \r\n53. Power to summon persons to give evidence and produce documents \r\n54. Power to arrest and prosecute \r\n55. Procedure to be followed on arrest of a person \r\n56. Authorized officers to have access to premises, stocks, accounts and \r\nrecords \r\n57. Obligation to produce documents and provide information \r\n58.  Searches under warrants \r\n59. Posting of an officer to business premises \r\n59A. Power to Seal the Business Premises \r\n59B. Monitoring or Tracking by Electronic or other Means \r\n60. Powers of adjudication \r\n61. Revision by the Commissioner \r\n62. Revision by the Authority \r\n63. Appeals \r\n64. Procedure in appeal \r\n65. Decision in appeal \r\n66. Appeal to the Appellate Tribunal \r\n67. Disposal of appeals by the Appellate Tribunal \r\n67A. Reference to the High Court \r\n68. Deposit of the tax demand while appeal is pending \r\n69. Alternate dispute resolution \r\n70. Recovery of arrears of tax \r\n71. Agent \r\n72. Liability and obligations of agents \r\n73. Liability of the registered person for the acts of his agent \r\n74. Appearance by authorized representative \r\n75. E-intermediaries to be appointed \r\n76. Power to make rules and frame regulations \r\n76A. Power to restrain certain authorities \r\n77. Computerized system \r\n78. Service of orders and decisions \r\n79. Correction of clerical errors \r\n80. Issuance of duplicate of the tax documents \r\n81. Power to issue orders, instructions and directions \r\n82. Officers of the Authority to follow orders \r\n83. Computation of limitation period \r\n84. Condonation of time-limit \r\n85. Bar of suits, prosecution and other legal proceedings \r\n86. Removal of difficulties \r\n87. Repeal and savings \r\n88. Prize schemes to promote tax culture \r\n89. Reward to whistleblowers \r\nFIRST SCHEDULE \r\nSECOND SCHEDULE \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB SALES TAX ON SERVICES ACT 2012 \r\n(XLII of 2012) \r\n[27th June, 2012] \r\nAn \r\nAct \r\nto provide for the levy of a tax on services provided, rendered, initiated, received, \r\noriginated, executed or consumed in the Punjab. \r\nPreamble.– Whereas it is expedient to provide for the levy  of a tax on services \r\nprovided, rendered, initiated , originated, executed , received or consumed in the \r\nPunjab and to deal with ancillary matters;  \r\nIt is enacted as follows:– \r\nCHAPTER I  \r\nPRELIMINARY \r\n1. Short title, extent and commencement .– (1) This Act may be cited as the \r\nPunjab Sales Tax on Services Act 2012. \r\n (2) It shall extend to the whole of the Punjab.  \r\n (3) This Act shall come into force on and from such date as the \r\nGovernment may, by a notification in the official Gazette, specify. \r\n (4) Notwithstanding sub -section (3), the Government may, by notification \r\nin the official Gazette, specify services or class or classes of services in respect of \r\nwhich tax shall be collected and paid with effect from the date subsequent to and \r\ndifferent from the date of the commencement of this Act. \r\n2. Definitions.– In this Act– \r\n2\r\n[3[(1) “active taxpayer” means a registered person who does not fall in any of \r\nthe following: \r\n(i) whose registration has been suspended or blacklisted by the \r\n Authority; and \r\n(ii) who has filed to file t he return by the due date  for the last two  \r\nconsecutive tax periods;] \r\n(1A) “Additional Commissioner” means a person appointed as Additional \r\nCommissioner of the Authority; \r\n                                                           \r\n1This Act was passed by the Punjab Assembly on 21 Ju ne 2012; assented to by the Governor of the Punjab o n 26 June 2012; \r\nand published in the Punjab Gazette (Extraordinary), dated 27June 2012, pages 41901-41935. \r\n2Added by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30 th June 2021, \r\npp. 10047-10050 s.5. \r\n3Substituted by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazette (Extraordinary), dated: 1st July 2026, \r\npp. 21-24, s.5 (a). \r\n \r\n(1B) “Appellate Tribunal” means the Appellate Tribunal established under the \r\nPunjab Revenue Authority Act 2012 (XLIII of 2012);] \r\n(2) “arrears”, in relation to a person, shall mean, on any day, the tax due \r\nand payable by the person under the Act or the rules before that day \r\nbut which has not yet been paid; \r\n(3) “Assistant Commissioner” means a person appointed as an Assistant \r\nCommissioner of the Authority; \r\n(4) “associates” or “associated persons” refer to– \r\n(a) two persons, where the relationship between them is such that \r\none may reasonably be expected to act in accordance with the \r\nintentions o f the other, or both persons may reasonably be \r\nexpected to act in accordance with the intentions of a third \r\nperson but two persons shall not be associates solely by reason \r\nof the fact that one person is an employee of the other or both \r\npersons are employees of a third person; \r\n(b) without prejudice to the generality of paragraph (a) and subject \r\nto paragraph (c), the following persons shall always be treated \r\nas associates:– \r\n(i) an individual and a relative of that individual; \r\n(ii) members of an association of persons;  \r\n(iii) a member of an association of persons and the \r\nassociation, where the member, either alone or together \r\nwith an associate or associates under another application \r\nof this section controls fifty per cent or more of the rights \r\nto income or capital of the association; \r\n(iv) a shareholder in a company and the company, where the \r\nshareholder, either alone or together with an associate or \r\nassociates under another application of this section, \r\ncontrols either directly or through one or more interposed \r\npersons– \r\na.     fifty per cent or more of the voting power in the \r\ncompany; \r\nb. fifty per cent or more of the rights to dividends; or \r\nc. fifty per cent or more of the rights to capital; and  \r\n(v) two companies, where a person, either alone or together \r\nwith an associate or associates under another application \r\nof this section, controls either directly or through one or \r\nmore interposed persons–  \r\na. fifty per cent or more of the voting power in both \r\ncompanies; \r\nb. fifty per cent or more of the rights to dividends in \r\nboth companies; \r\nc. fifty per cent or more of the rights to capital in both \r\ncompanies; and \r\n(c) two persons shall not be associates under sub -paragraph (i) or \r\n(ii) of paragraph (b) where the Commissioner is satisfied that \r\nneither person may reasonably be expected to act in \r\naccordance with the intentions of the other. \r\nExplanation.– The expression 'relative in relation to an individual‟ \r\nmeans– \r\n(i) an ancestor, a descendant of any of the grandparents, or \r\nan adopted child of the individual or of a spouse of the \r\nindividual; or  \r\n(ii) a spouse of the individual or of any person specified at (i); \r\n(5) “association of persons” includes a firm, any artificial or juridical person \r\nand body of persons formed under a foreign law, but does not include a \r\ncompany;  \r\n(6) “Authority” means Punjab Re venue Authority established under \r\n4\r\n[the \r\nPunjab Revenue Authority Act 2012 (XLIII of 2012)]; \r\n(7) “banking company”  means a banking company as defined in the \r\nBanking Companies Ordinance, 1962 (LVII of 1962)  and includes any \r\nbody corporate which transacts the business of banking in the Punjab;  \r\n(8) “Commissioner” means a person appointed as Commissioner of the \r\nAuthority;  \r\n(9) “Commissioner (Appeals)”  means a person appointed as \r\nCommissioner (Appeals) of the Authority;  \r\n5\r\n[(9A) “commission\" includes any consideration in whatever form, received or \r\nreceivable directly or indirectly, by a person acting on behalf of another \r\nperson for services rendered, not being professional services, in the \r\ncourse of buying or selling of goods or services or in relation to any \r\ntransaction relating to any asset, valuable article or thing, not being \r\nsecurities; \r\n(9B) “commission agent” means a person who acts for  consideration on \r\nbehalf of another person for sale or purchase of goods or provision or \r\nreceipt of services, and includes any person who, while acting on \r\nbehalf of another person: \r\n(a) deals with goods, services or documents of title of such goods \r\nor services;   \r\n                                                           \r\n4Substituted for the words “any law” by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and p ublished in the \r\nPunjab Gazette (Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n5Inserted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 October \r\n2018, pp. 805-818, s. 4: it came into force on 1 November 2018. \r\n(b) collects payment in lieu of such goods or services;  \r\n(c) guarantees for collection or payment for such goods or services; \r\nor  \r\n(d) undertakes any activity relating to sale or purchase of such \r\ngoods or provision or receipt of  services.] \r\n(10) “common taxpayer identification number” means the registration \r\nnumber or any other number or identification code  allocated to a \r\nregistered person; \r\n(11) “company” means– \r\n(a) a company as defined in \r\n6\r\n[the Companies Act, 2017 (XIX of \r\n2017);] \r\n(b) a body corporate formed by or under any law; \r\n(c) a modaraba and any other Islamic financial institution; \r\n(d) a body incorporated outside Pakistan;  \r\n(e) a trust, a co -operative society or a finance society or any other \r\nsociety established or constituted by or under any law; or \r\n(f) a foreign association, whether incorporated or not, which the \r\nAuthority has, by  general or special order, declared to be a \r\ncompany for purposes of the Act; \r\n(12) “computerized system” means any comprehensive information \r\ntechnology system, including its development, upgradation or updation, \r\nto be used by the Authority or any other office as may be notified by the \r\nAuthority, for carrying out the purposes of the Act; \r\n(13) “default surcharge” means the default surcharge levied under the Act;  \r\n(14) “defaulter” means a person and, in the case of company or firm, every \r\ndirector of the company or partner of the firm and includes guarantors \r\nor successors, who fail to pay the arrears of tax under the Act and the \r\nrules; \r\n(15) “Deputy Commissioner” means a person appointed as a Deputy \r\nCommissioner of the Authority; \r\n(16) “document” includes any electronic data, computer programmes, \r\ncomputer tapes, com puter disks, micro -films or any other medium or  \r\nmode for the storage or conveyance of such data;  \r\n(17) “due date” in relation to the furnishing of a return under Chapter VI \r\nmeans the 15th day of the month following the end of the tax period, or \r\nsuch other date as the Authority may, by notification in the official \r\n                                                           \r\n6Substituted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2021, pp. 10047-10050 s.5. \r\nGazette, specify \r\n7\r\n[and different dates may be so specified for furnishing \r\ndifferent parts or annexures of the return;] \r\n(18) “economic activity” shall have the meaning given to it in section 6; \r\n(19) “e-intermediary” means a person appointed as e -intermediary under \r\nthe Act; \r\n(20) “exempt service” means a service which is exempt from the tax under \r\nsection 12; \r\n(21) “FBR” means the Federal Board of Revenue established under the \r\nFederal Board of Revenue Act, 2007; \r\n(22) “financial year” means the period from 1 st July of a year to 30 th June of \r\nthe following year; \r\n(23) “firm” means the relation between persons who have agreed to share \r\nthe profits of a business carried on by all or any of them acting for all; \r\n(24) “goods” include every kind of movable property other than actionable \r\nclaims, money, stocks, shares and securities but does not include a \r\nservice defined under the Act;  \r\n(25) “Government” means Government of the Punjab;  \r\n(26) “inter-bank rate” means the  Karachi inter -bank offered rate prevalent \r\non the first day of each quarter of a financial year;  \r\n8\r\n[(26A) “non-banking financial institution” includes a company licensed by the \r\nSecurities and Exchange Commission of Pakistan to carry out any one \r\nor more of the following forms of business: \r\n(i) investment finance services; \r\n(ii) leasing; \r\n(iii) housing finance services; \r\n(iv) venture capital investment; \r\n(v) discounting services; \r\n(vi) investment advisory services; \r\n(vii) asset management services; and \r\n(viii) any other form of business which the Federal Government may, \r\nfrom time to time, by notification in the official Gazette specify;] \r\n(27) “officer of the Authority” means any officer of the Authority; \r\n(28) “open market price” shall have the meaning as given to it in section 8; \r\n                                                           \r\n7Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Ex traordinary), dated: 16 June 2017, \r\npp. 8235-8250, s.4. \r\n8Inserted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n(29) “person” means– \r\n(a) an individual;  \r\n9\r\n[(aa) an association of persons;] \r\n(b) a company;  \r\n(c) Federal Government; \r\n(d) a Provincial Government; \r\n(e) a local authority or local government; or  \r\n(f) a foreign government, a political subdivision of a forei gn \r\ngovernment, or public international organization;  \r\nExplanation.– The use of the word “he” in the Act shall be taken to \r\nrefer to any or all mentioned from (a) to (f) as required in the context of \r\nthe relevant provision;  \r\n(30) “place of business” means that a person–  \r\n(a) owns, rents, shares or in any other manner occupies a space in \r\nthe Punjab from where he carries on an economic activity \r\nwhether wholly or partially; or  \r\n10\r\n[(b) carries on an economic activity,  wholly or partially, either \r\nthrough any other  person such as an agent, associate, \r\nfranchise, branch, office, or otherwise in the Punjab or through \r\nvirtual presence or a website or a web portal or through any \r\nother form of e-Commerce by whatever name called or treated;] \r\n(31) “prescribed” means prescribed by the rules  11[or the regulations made \r\nor framed under this Act]; \r\n(32) “registration number” means the number allocated to a registered \r\nperson for purposes of the Act; \r\n(33) “registered person” means a person who is registered or is liable to be \r\nregistered under the Act but the person liable to be registered and has \r\nnot registered shall not be entitled to any benefit available to a \r\nregistered person under any of the provisions of the Act or the rules;  \r\n12[(33A) “regulations” means the regulations framed under this Act;] \r\n(34) “return” means any return required to be furnished under Chapter VI of \r\nthe Act; \r\n(35) “resident” means– \r\n                                                           \r\n9Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n10Substituted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n11Inserted by the  Punjab Sales Tax on Services (Amendment) Act 2026  (XXXVIII of 2026) , published in the Punjab Gazette \r\n(Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.2 (a). \r\n12Inserted by the  Punjab Sales Tax on Services (Amendmen t) Act 2026  (XXXVIII of 2026) , published in the Punjab Gazette \r\n(Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.2 (b). \r\n  \r\n(a) an individual who, in a financial year, has– \r\n(i) a place of business, whole or part thereof, in the Punjab \r\nin any mode, style or manner; or \r\n(ii) his permanent address, as listed in the individual‟s \r\nnational identity card, in the Punjab; or \r\n(iii) a permanent representative to act on his behalf or to \r\nprovide service on his behalf in the Punjab.  \r\n(b) an association of persons or a com pany which, in a financial \r\nyear, has– \r\n(i) its registered office in the Punjab; or  \r\n(ii) its place of business,  whole or part thereof, in the Punjab \r\nin any mode, style or manner; \r\n(iii) a permanent representative to act on its behalf or to \r\nprovide service on its behalf in the Punjab; or \r\n(iv) the control or management of the affairs of the \r\nassociation of persons is situated in the Punjab at any \r\ntime during the financial year; \r\n(36) “rules” means the rules made under the Act; \r\n(37) “Schedule” means a Schedule appended to the Act;  \r\n(38) “service” or “services” means anything which is not goods or providing \r\nof which is not a supply of goods and shall include but not limited to the \r\nservices listed in First 13[or Second] Schedule;   \r\nExplanation.– A service shall remain  and continue to be treated as \r\nservice regardless whether or not rendering thereof involves any use, \r\nsupply \r\n14\r\n[, disposition] or consumption of any goods either as an \r\nessential or as an incidental aspect of such rendering; \r\n(39) “short-paid” means where a re gistered person pays an amount of tax \r\nless than the tax due owing to miscalculation or incorrect assessment \r\nof the tax amount due for a tax period;  \r\n(40) “similar service” means any other service which is the same as, or \r\nclosely resembles with, the other s ervice in character, quality, quantity, \r\nfunctionality, materials, or reputation;  \r\n(41) “Special Judge” means a Special Judge appointed under section 42; \r\n15\r\n[(41A) “Standard Rate” means sixteen percent;] \r\n(42) “tax” means and includes–  \r\n                                                           \r\n13Inserted by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2025, pp. 5437-5449, s.2: it came into force on 1st July 2025. \r\n14Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n15Inserted by the Punjab Finance Ac t 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2021, pp. 10047-10050 s.5. \r\n(a) the tax, additional tax, or default surcharge levied under the Act;  \r\n(b) a fine, penalty or fee imposed or charged under the Act; and  \r\n(c) any other sum payable or recoverable under the Act or rules; \r\n16\r\n[(42A) \"taxpayer\" means any person who, in the course of an economic \r\nactivity, provides taxable services for consideration;] \r\n(43) “tax fraud” means knowingly, dishonestly or fraudulently and without \r\nany lawful excuse–  \r\n(a) doing of any act or causing to do any act; or  \r\n(b) omitting to take any action or causing the omission of a ny \r\naction, including providing of taxable services without being \r\nregistered under the Act; or  \r\n(c) falsifying or causing falsification of tax invoices or other tax \r\ndocuments or records; or \r\n(d) acting in contravention of the duties or obligations imposed \r\nunder the Act or rules or instructions issued thereunder– \r\nwith the intention of understating or suppressing the tax liability or \r\nunderpaying \r\n17\r\n[or not paying] the tax liability; \r\n(44) “tax period” means a period of one month or such other period as the \r\nAuthority may, by notification in the official Gazette, specify; \r\n(45) “taxable service” shall have the meaning as given to it in section 3; and \r\n(46) “value of a taxable service”  shall have the meaning as given to it in \r\nsection 7. \r\n3. Taxable service .– (1) Subject to 18[section 3A, all services are taxable under \r\nthis Act, including but not limited to the services ] listed in Second Schedule, which is \r\nprovided by a person from his office or place of business in the Punjab in the course \r\nof an economic activity, including the commencement or termination of the activity.  \r\nExplanation.– This sub-section deals with services provided by a person regardless \r\nwhether such services are provided to a resident person or a non-resident person. \r\n(2) If a service 19[, including but not limited to the services] listed in Second \r\nSchedule is provided to a resident person by a non -resident person in the course of \r\nan economic activity, including the commencement or termination of the activity, it \r\nshall be treated as a taxable service. \r\n                                                           \r\n16Inserted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n17Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n18Substituted by the Punjab Finance Act 2025 (LVIII of 2025), published in the Punjab Gazette (Extraordinary), dated: 30th June \r\n2025, pp. 5437-5449, s.3(a): it came into force on 1st July 2025. \r\n \r\n19Added by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2025, pp. 5437-5449, s.3(b): it came into force on 1st July 2025. \r\nExplanation.– This sub -section deals with services provided by a non -resident \r\nperson to a resident person whether or not the end consumers, if any, of such \r\nservices are identifiable for purposes of this Act or the rules. \r\n(3) For purposes of sub-section (2), where a person has a registered office \r\nor place of business in the Punjab and another outside the Punjab, the registered \r\noffice or place of business in the Punjab and that outside the Punjab shall be treated \r\nas separate legal persons. \r\n(4) The Authority may, wi th prior approval of the Government, by \r\nnotification in the official Gazette, prescribe rules for determining the conditions \r\nunder which a particular service or class of service shall be considered to have been \r\nprovided by a person from his registered office or place of business in the Punjab. \r\n(5) For purposes of this Act and  the rules, providing of service shall, \r\nwhere the context so requires, include rendering, supply, initiation, origination, \r\nexecution, reception, consumption or termination of a service  whether in whole or in \r\npart.  \r\n20\r\n[21[(6)* * * * * * * * * *]] \r\n22[3A. Tax -free serv ices.– Notwithstanding anything contained in this Act and \r\nsubject to any condition and to the extent specified therein; all services mentioned in \r\nthe First Schedule shall be tax-free services under this Act.] \r\n4. Application of principles of origin and reverse charge in certain \r\nsituations.– (1) Where a person is providing taxable services in a Province other \r\nthan the Punjab but the recipient of such services is resident of the Pun jab or is \r\notherwise availing such services in the Punjab and has charged tax accordingly, the \r\nperson providing such services shall pay the amount of tax so charged to the \r\nGovernment. \r\n(2) Where the recipient of a taxable service is a person registered under  \r\nthe Act, he shall deduct the whole amount of tax in respect of the service received \r\nand pay the same with the Government. \r\n(3) Where a person is providing taxable services in more than one \r\nProvince or territory in Pakistan including the Punjab, such person  shall be liable to \r\npay tax to the Government to the extent the tax is charged from a person resident in \r\nthe Punjab or from a person who is otherwise availing such services in the Punjab. \r\n(4) Where rendering of a taxable service originates from the Punjab but \r\nterminates outside Pakistan, such person shall be required to pay tax on such \r\nservice to the Government. \r\n(5) Where a taxable service originates from outside Pakistan but is \r\nreceived or terminates in the Punjab, the recipient of such service shall be li able to \r\npay the tax to the Government.  \r\n                                                           \r\n20Inserted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n21Omitted “sub-section (6)” by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab Gazette (Extraordinary), \r\ndated: 30th June 2025, pp. 5437-5449, s.3(c): it came into force on 1st July 2025.  \r\n22Inserted by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab  Gazette (Extraordinary), dated: 30 th June \r\n2025, pp. 5437-5449, s.4: it came into force on 1st July 2025. \r\n(6) The persons who are required to pay the tax to the Government in \r\nterms of sub -sections (1), (2), (3), (4) and (5) shall be liable to registration for \r\npurposes of this Act and the rules. \r\n(7) All questions or dispu tes relating to the application of the principle of \r\norigin given in this section shall be resolved in terms of the already recorded \r\nunderstanding between the Federal Government and the Provincial Governments on \r\nthe implementation of reformed General Sales Tax provided that pendency of any \r\nsuch question or dispute shall not absolve the concerned person from his obligation \r\nto deposit the tax. \r\n(8) The provisions of this section shall apply notwithstanding any other \r\nprovision of this Act or the rules and the Go vernment may specify special procedure \r\nto regulate the provisions of this section. \r\n5. Amendment in 23[*] Schedule.– (1) The Government may, by notification in \r\nthe official Gazette, make an amendment in 24[First or ] Second Schedule by \r\nmodifying, adding or deleting any entry or entries with reference to the classification, \r\nif any, description of any service or class of services and the rate or rates of tax \r\nchargeable on any service or class of services not exceeding the maximum rate \r\nprescribed in 25[Serial No. 1 of the Part-I of] Second Schedule. \r\n(2) A notification issued under sub -section (1) shall be effective from such \r\ndate as may be specified in the notification but such date shall not be prior to the \r\ndate on which the notification is published in the official Gazette.  \r\n(3) The Government shall at the time of presenting the Annual Budget \r\nStatement for the next financial year, lay before the Provincial Assembly of the \r\nPunjab all the notifications relating to the amendments in the  26[First or]  Second \r\nSchedule during the current financial year. \r\n6. Economic activity.– (1) An economic activity means any activity carried on \r\nwhether continuously, regularly or otherwise by a person that involves or is intended \r\nto involve the provision of services to another person and includes– \r\n(a) an activity carried on in the form of a business, including a profession, \r\ncalling, trade, or undertaking of any kind, whether or not the activity is \r\nundertaken for any consideration or profit; \r\n(b) the supply of movable  \r\n27\r\n[or immovable]  property by way of lease, \r\nlicense or such similar arrangement; and \r\n(c) a one-time transaction or concern in the nature of a business or trade.  \r\n                                                           \r\n23Omitted the word “Second” by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab Gazette (Extraordinary), \r\ndated: 30th June 2025, pp. 5437-5449, s.5(a): it came into force on 1st July 2025. \r\n24Inserted by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2025, pp. 5437-5449, s.5(b)(i): it came into force on 1st July 2025. \r\n25Inserted by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2025, pp. 5437-5449, s.5(b)(ii): it came into force on 1st July 2025. \r\n26Inserted by the Punjab Finance Act 2026 (L of 2026 ), published in t he Punjab Gazette (Extraordinary), dated: 1st July 2026, \r\npp. 21-24, s.5 (b). \r\n27Inserted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 October \r\n2018, pp. 805-818, s. 4: it came into force on 1 November 2018. \r\n(2) Anything done or undertaken during the commencement or termination \r\nof an economic activity shall be construed as part of the economic activity. \r\n(3) An economic activity does not include– \r\n(a) the activities of an employee providing services in that capacity to an \r\nemployer; or \r\n(b) a private recreational pursuit or hobby of an individual. \r\n7. Value of a taxable service.– (1) The value of a taxable service is the \r\n28\r\n[gross \r\namount of] consideration (by whatever name called such as charges or price) in \r\nmoney including all the Federal and the Provincial duties, taxes or charges, if any, \r\nwhich the person providing a service receives from the r ecipient of the service but \r\ndoes not  include the amount of the tax. \r\n(2) In case the consideration for a service is in kind or is partly in kind and \r\npartly in money, the value of the service shall mean the open market price of the \r\nservice as determined under section 8 excluding the amount of the tax. \r\n(3) In case the person who  provides the service and the recipient of the \r\nservice are associated persons and the service is supplied for no consideration or for \r\na consideration which is lower than the price at w hich the person provides the \r\nservice to other persons who are not associated persons, the value of the service \r\nshall mean the price at which the service is provided to such other persons but does \r\nnot include the tax. \r\n(4) In case a person provides a service  for no consideration or for a \r\nconsideration which is lower than the price at which such a service is provided by \r\nsuch person, the value of the service shall mean the open market price for such a \r\nservice.  \r\n(5) In case of trade discounts, the value of the s ervice shall mean the \r\ndiscounted price, excluding the amount of the tax, provided the invoice shows that \r\nthe discounted price and the related tax and the discount allowed is in conformity \r\nwith customary business practice. \r\n(6) In case there is reason to bel ieve that the value of a service has not \r\nbeen correctly declared in the invoice or for any special nature of transaction it is \r\ndifficult to ascertain the value of a service, the value of the service shall be the open \r\nmarket price. \r\n(7) Notwithstanding anything in sub-sections (1) to (6), where the Authority \r\ndeems it necessary, it may, by notification in the official Gazette, fix the value of any \r\nservice or class of services and for that purpose fix different values for different \r\nclasses or descriptions of th e same or similar types of services but if the value at \r\nwhich the service is provided is higher than the value fixed by the Authority, the \r\nvalue of the service shall, unless otherwise directed by the Authority, be the value at \r\nwhich the service is provided.  \r\nExplanation.–  For the purpose of this section, the value of the utilities or facilities, if \r\nany, ancillary to providing of taxable services shall be included in the value of such \r\nservices. \r\n                                                           \r\n28Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n(8) The Authority may, by notification in the official Gazette, issue valuation \r\nrules for any service or class of services for purposes of assessment or \r\ndetermination and payment of tax under this Act and prescribe threshold, \r\nparameters, standards, methods, formula, criteria or bases for the determination of \r\nvalue of any taxable service or class of taxable services and the assessment of the \r\ntax on any service or class of services. \r\n8. Open market price.– (1) The open market price of a service is– \r\n(a) the price, the service would fetch in an open market transaction freel y \r\nentered into between persons who are not associated persons; or \r\n(b) if it is not possible to determine an amount under paragraph (a), the \r\nprice a similar service would fetch in an open market transaction freely \r\nmade between persons who are not associated  persons, adjusted to \r\ntake account of the differences between the similar service and the \r\nactual service, \r\n(c) determined on the basis of the market conditions prevailing at the time \r\nand place at which the service is provided. \r\n(2) If the open market price o f a service cannot be determined under sub -\r\nsection (1), it may be determined by using any method or formula specified  by the \r\nAuthority for calculating an objective approximation of the price, the service would \r\nfetch in an open market transaction freely mad e between persons who are not \r\nassociates. \r\n9. Provision of services over a period of time .– (1) Where a service is \r\nprovided over a period of time and payment for the same is made on a periodic \r\nbasis, the service shall be treated as comprising two or more se parate and distinct \r\nservices each corresponding to the part of the service to which each separate part of \r\nthe consideration relates.  \r\nILLUSTRATIONS \r\n(a) Where services  are provided for a two year period and payment is \r\nmade on a semi -annual basis, the provis ion of services for each six \r\nmonth period constitutes a separate service. \r\n(b) Where an insurance company provides an insurance policy over a five \r\nyear period and receives a premium on an annual basis, each premium \r\nrelates to a separate service.  \r\nNote: The above illustrations are merely explanatory and shall not be \r\nconstrued as conclusive in any manner whatsoever. \r\n(2) This section does not apply to services for which payment is made on \r\ninstallments basis. \r\nCHAPTER II \r\nSCOPE OF TAX \r\n10. Scope of tax and allied m atters.– (1) Subject to the provisions of this Act \r\nand the rules, there shall be charged, levied, collected and paid  the tax on the value \r\nof a taxable service at the rate or rates specified in the Second Schedule. \r\n(2) The Government may, on the recommendat ion of the Authority and \r\nsubject to such conditions and restrictions as the Government may impose, by \r\nnotification in the official Gazette, declare that in respect of any taxable service \r\nprovided by a registered person or a class of registered persons, the  tax shall be \r\ncharged, levied and collected at such higher, lower, fixed or specific rate or rates as \r\nmay be specified in the said notification. \r\n(3) Notwithstanding other provisions of this Act, the Authority may, with the \r\nprior approval of the Government and by notification in the official Gazette and \r\nsubject to the conditions, restrictions, limitations or otherwise, fix the limit or \r\nthreshold of annual turnover of any service or class of services provided by any \r\nperson or class of persons below which such  person or class of persons shall be \r\nexempt from payment of tax under the Act.  \r\n29\r\n[(4)  * * * * * * * * * * *   ] \r\n30\r\n[(5)  * * * * * * * * * * *   ] \r\n31\r\n[10A.  Option to charge tax at standard rate .- (1) Where any service or class of \r\nservices is chargeable at a reduced rate under 32[Part-III of] the Second Schedule, \r\nany person or class of persons providing such service or services may, with the \r\npermission of the Authority, opt to charge sales tax at the standard rate subject to \r\nsuch conditions, restrictions and limitations as may be specified by the Authority. \r\n  (2) The permission granted under subsection (1) shall be irrevocable \r\nexcept with the permission of the Authority. \r\n  (3) Where the Authority has reasons to believe that the taxpayer has \r\nmisused the option, t he Authority may withdraw the permission granted under \r\nsubsection (1) at any time after affording an opportunity of being heard.] \r\n11. Person liable to pay tax .– (1) Where a service is taxable by virtue of sub -\r\nsection (1) of section 3, the liability to pay the tax shall be on the registered person \r\nproviding the service. \r\n(2) Where a service is taxable by virtue of sub -section (2) of section 3, the \r\nliability to pay the tax shall be on the person receiving the service.  \r\n(3) The Authority may, by notification in  the official Gazette, specify the \r\nservice or services in respect of which the liability to pay tax shall be on any person, \r\nother than the person providing the taxable service, or the person receiving the \r\ntaxable service. \r\n(4) Nothing contained in this section shall prevent the collection of tax from \r\na different person if that person is made separately or jointly or severally liable for \r\nthe tax under section 19. \r\n                                                           \r\n29Omitted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gaz ette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n30Omitted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n31Inserted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2021, pp. 10047-10050 s.5. \r\n32Inserted by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab Ga zette (Extraordinary), dated: 30 th June \r\n2025, pp. 5437-5449, s.6: it came into force on 1st July 2025. \r\n33\r\n[11A. Liability of a registered person .–Subject to the provisions of subsection (1) \r\nof section 1 1, where a registered person receiving the taxable service fails to make \r\npayment of the tax to a service provider within one hundred and eighty days from the \r\ndate of the tax invoice and such service provider has also not made the payment \r\nthereof within the prescribed due date, the person providing and the person receiving \r\ntaxable service shall, jointly and severally, be liable for payment of such tax. \r\nExplanation I.– The tax shall include the total amount of the tax and also the tax as \r\nwas liable to be with held or deducted by service recipient as notified under section \r\n14 of the Act. \r\nExplanation II .– The registered person shall include a person covered by the \r\n“withholding agent” as notified under section 14 of the Act.] \r\n12. Exemptions.– (1) Notwithstanding t he provisions of sections 3 and 10, the \r\nAuthority may, with the approval of the Government and subject to such conditions, \r\nlimitations or restrictions as it may impose, by notification\r\n34\r\n in the official Gazette, \r\nexempt– \r\n(a) taxable service  or services from the whole or any part of the tax; \r\n(b) taxable service or services  provided by a person or class of persons \r\nfrom the whole or any part of the tax; \r\n(c) recipient or recipients of service or services, including international \r\norganizations and institutions, f rom the payment of the whole or any \r\npart of the tax; and \r\n(d) a class of persons, any area or areas of the Punjab from the whole or \r\nany part of the tax.  \r\n(2) The exemption under sub -section (1) may be allowed from any \r\nprevious date specified in the notification issued under sub-section (1).  \r\n13. Effect of change in the rate of tax .– If there is a change in the rate of tax, \r\nthe taxable services shall be charged to tax at such rate as is in force at the time the \r\nservice is provided.  \r\n14. Special procedure and tax withholding provisions .– (1) Notwithstanding \r\nanything contained in this Act, the Authority may, by notification in the official \r\nGazette, prescribe a special procedure for the payment of tax, registration, book \r\nkeeping, invoicing or billing  requirements, returns and other related matters  in \r\nrespect of any service or class of services, as may be specified. \r\n(2) Notwithstanding other provisions of this Act, the Authority may require \r\nany person or class of persons whether registered or not for the purpose of  this Act \r\nto withhold full or part of the tax charged from such person or class of persons on the \r\nprovision of any taxable service or class of taxable services and to deposit the tax so \r\n                                                           \r\n33Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s.4. \r\n34Franchise services in respect of education has been exempted from whole of the tax by the Notification \r\nNo.PRA/Franchise.53/2012, dated 1.7.2015 issued by the Punjab Revenue Authority; and published (Notification No.8 of 2015) \r\nin the Punjab Gazette (Extraordinary), dated 1.7.2015, page 5 (w.e.f.1.7.2015). \r\nwithheld, with the Government within such time and in such manner as i t may, by \r\nnotification in the official Gazette, specify. \r\n35\r\n[Explanation.- The word “charged” used in this subsection means and includes the \r\ntax liable to be charged under this Act or the rules made thereunder.] \r\n36\r\n[(3) Where a person or class of persons is re quired to withhold or deduct \r\nfull or part of the tax on the provision of any taxable service or class of taxable \r\nservices and either fails to withhold or deduct the tax or having withheld or deducted \r\nthe tax, fails to deposit the tax in the Government trea sury, such person or class of \r\npersons shall be personally liable to pay the amount of tax to the Government in the \r\nprescribed manner.] \r\n37\r\n[14A. Special procedure for collection of tax, etc .– (1) Notwithstanding anything \r\ncontained in this Act, the Authority may require any other person or class of persons, \r\nnot necessarily being a service provider or a service recipient in a particular \r\ntransaction, to collect full or part of the tax charged from another person or class of \r\npersons on the provision of any taxable  service or class of taxable services and to \r\ndeposit the tax so collected, in the Government treasury within such time and in such \r\nmanner as the Authority may, by notification in the official Gazette, specify. \r\n(2) For purposes of subsection (1), the specia l procedure prescribed for \r\ncollection and payment of tax may also provide for registration, book keeping, \r\ninvoicing or billing requirements, returns and other related matters in respect of any \r\nservice or class of services, as may be specified. \r\n (3) Where a person or class of persons is required to collect full or part of \r\nthe tax on the provision of any taxable service or class of taxable services and either \r\nfails to collect the tax or having collected the tax, fails to deposit the tax in the \r\nGovernment treasury, such person or class of persons shall be personally liable to \r\npay the amount of tax to the Government in the prescribed manner.] \r\n15. Delegation of power to collect, administer and enforce tax on certain \r\nservices.– (1) The Government may, in accordanc e with Article 147 of the \r\nConstitution of the Islamic Republic of Pakistan, authorize the Federal Board of \r\nRevenue or any other Federal agency or person to administer, collect and enforce \r\nthe levy of tax on such taxable services as  it may  notify  and  in   such mode   and \r\nmanner and for such period as may be prescribed and subject to such limitations, \r\nrestrictions and conditions as it may deem appropriate.  \r\n(2) The Government may, by notification in the official Gazette, authorize \r\nany Provincial agency, department, organization or person to administer, collect and \r\nenforce the levy of tax on such taxable services as it may notify in such mode and \r\nmanner and for such period as it may prescribe and subject to such restrictions and \r\nconditions as it may impose. \r\n                                                           \r\n35Added by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June 2019, \r\npp. 4105-4114, s. 6. \r\n36Inserted by the Punjab Finance Act 2016 (XXXV of 2016), published in  the Punjab Gazette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n37Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s.4. \r\n(3) At the end of the period prescribed under sub -section (1), the tax on \r\ntaxable services notified under sub -section (1) shall be administered, collected and \r\nenforced by the Authority in the same mode and manner as all other taxable \r\nservices.  \r\n38\r\n[16. Deduction and adjustment of tax on inputs to the business .– (1) A \r\nperson required to pay tax under this Act shall be entitled to deduct from the payable \r\namount, the amount of tax payable or already paid by him on the receipt of taxable \r\nservices exclusively used  in connection with the taxable services he provides, \r\nsubject to the condition that he holds a true and valid tax invoice not older than six \r\ntax periods, showing the amount of tax charged under the Act on the services so \r\nreceived, but the Authority may dis allow or subject to additional conditions may \r\nrestrict such deduction in cases or with respect to taxable services or goods \r\nspecified in section 16A or section 16B or the rules. \r\n39\r\n[(2) Subject to provisions of section 16A or section 16B or to such \r\nconditions and restrictions as may be prescribed, the Authority may allow a \r\nregistered person to claim adjustment, deduction, or refund in respect of the tax paid \r\nor payable under any other law in for any taxable service or goods or class of \r\ntaxable service or good s used in connection with the provision of a taxable service \r\nby such person, \r\n40\r\n[if he holds a valid tax invoice or declaration of import of goods not \r\nolder than six tax periods bearing his name and National Tax Number.]] \r\n(3) For purposes of subsection (2), the Authority may adopt the principles \r\nor concepts laid down in such other law in respect of adjustments, deductions or \r\nrefunds including zero-rating principle.  \r\n41\r\n[(4) Notwithstanding anything contained in this Act or the rules made \r\nthereunder, the Authori ty, with the approval of the Government, may, by notification \r\nin the official Gazette and subject to such conditions, limitations or restrictions as \r\nmay be specified therein, allow a registered person or class of persons to deduct \r\nsuch amount of input tax from the output tax as may be specified in the notification.] \r\n42\r\n[(5) For purposes of subsection (1) or subsection (2), the amount of tax to \r\nbe deducted or adjusted shall not include any amount of additional tax, further tax, \r\nextra tax, default surcharge, fine, penalty or fee imposed or charged under this Act or \r\nany other law.] \r\n43\r\n[16A. Certain transactions not admissible .– (1) Notwithstanding anything \r\ncontained in this Act or any other law for the time being in force, \r\n44\r\n[payment of \r\n                                                           \r\n38Substituted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n39Substituted by the Punjab Finance Act 2017 (XII of 2017), published  in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n40Substituted for the words “on his furnishing a tax invoice or declaration of import of goods in his name which bears his \r\nNational Tax Number” by the Punjab Finance Act 2020 ( VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: \r\n29 June 2020, pp. 4353-4359, s. 5. \r\n41Substituted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n42Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s.4. \r\n43Inserted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated : 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\namounts of one or more transa ctions made to the same person in one tax period \r\nwhere the aggregate of such amounts exceeds fifty thousand rupees including the \r\namount of sales tax but excluding any payments made on account of utilities ], shall \r\nbe made by a crossed cheque drawn on a bank  or by crossed bank draft or crossed \r\npay order or any other crossed banking instrument showing transfer of the amount of \r\nthe sales tax invoice in favour of the service provider from the business bank \r\naccount of the service recipient. \r\n(2) Online transfer of  payment from the business account of service \r\nrecipient to the business account of service provider as well as payments through \r\ncredit card shall be treated as transactions through the banking channel, subject to \r\nthe condition that such transactions are ve rifiable from the bank statements of the \r\nrespective service recipient and the service provider. \r\n(3) The service recipient shall not be entitled to claim input tax credit, \r\nadjustment or deduction, or refund, repayment or zero -rating of tax under this Act if  \r\npayment for the amount is made otherwise than in the manner prescribed in \r\nsubsection (1), provided that payment in case of a transaction on credit is \r\ntransferred within one hundred and eighty days of issuance of the tax invoice. \r\n(4) The amount transferred  in terms of this section shall be deposited in \r\nthe business bank account of the service provider; otherwise, the service provider \r\nshall not be entitled to claim input tax credit, adjustment or deduction, or refund, \r\nrepayment or zero-rating of tax under this Act. \r\nExplanation.– For purposes of this section, the term “business bank account” \r\nmeans a bank account utilized by the registered person for business transactions, \r\ndeclared to the Authority in the prescribed manner. \r\n16B. Tax credit not allowed .– (1) Notwithstanding anything contained in this Act \r\nor the rules, a registered person shall n ot be entitled to claim input tax adjustment in \r\nrespect of: \r\n(a) capital goods (plant, machinery, equipment and others) not exclusively \r\nuseable or used in providing taxable services; \r\n(b) goods and services already in use on which the tax is not paid, or, \r\nwhere paid, the input adjustment has been taken before the \r\ncommencement of the Act or where the input related goods and \r\nservices were purchased or acquired before such commencement; \r\n(c) utility bills not in the name of registered person with reference to his \r\nregistered premises unless evidence of consumption is produced in the \r\nmatter of such claims; \r\n(d) the tax claimed as input tax on services where such tax amount has \r\nnot been deposited by the supplier or the service provider or where the \r\nevidence of such payment is not produced; \r\n(e) carry forward of the input tax adjustment relating to the period prior to \r\nthe commencement of the Act; \r\n                                                                                                                                                                                     \r\n44Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n(f) goods and services received against false, fake, forged, flyi ng, untrue, \r\nunreal or unrelated invoices or against purchases from the persons \r\nblack listed or suspended by the Authority or by the Federal Board of \r\nRevenue or by any other Provincial authority; \r\n45[(ff) the goods and services received against invoices issue d by the \r\npersons not appearing in the active taxpayers list of the Authority or \r\nFBR;] \r\n(g) goods and services liable to a tax rate lesser than \r\n46\r\n[fifteen] per cent of \r\nthe charges or to a specific rate of tax not based on value when used \r\nfor providing or rendering any service; \r\n(h) goods and services used or consumed in a service liable to a rate of \r\ntax lesser than the \r\n47\r\n[fifteen] per cent of the charges or to a specific rate \r\nof tax not based on value; \r\n(i) vehicles including three and two wheelers; \r\n(j) food, beverages, garments , fabrics or others and consumption on \r\nentertainment, amusement, recreation or enjoyment; \r\n(k) gift and giveaway; \r\n(l) goods or services used or to be used for any purpose other than for \r\ntaxable supplies made or to be made by him; \r\n(m) goods and services acquired for per sonal or non -business \r\nconsumption; \r\n48\r\n[(n) goods and services not related to the taxable supplies made or \r\nservices rendered by the registered person;] \r\n 49[(nn)    tax  free  services  including  rendering  and  consumption  of  goods or \r\n  services;] \r\n(o) goods and services in respect of which input tax adjustment is barred \r\n under the respective federal and provincial sales tax law; \r\n(p) sales tax paid to the Federal Government or any other Provincial \r\n Government for supply of goods or provision of services, if t he sales \r\n tax law of the Federation or the Province concerned does not allow \r\n adjustment of tax paid under this Act; \r\n                                                           \r\n45Inserted by the Punjab Finance Act  2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1st July 2026, \r\npp. 21-24, s.5 (c). \r\n \r\n46Substituted for the words “sixteen” by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette \r\n(Extraordinary), dated: 28 June 2019, pp. 4105-4114, s. 6. \r\n47Substituted for the words “sixteen” by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette \r\n(Extraordinary), dated: 28 June 2019, pp. 4105-4114, s. 6. \r\n48Substituted by the Punjab Finance Act 2019 (XV of 2019 ), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 6. \r\n49Inserted by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2025, pp. 5437-5449, s.7(a): it came into force on 1st July 2025. \r\n(q) from the date to be notified by the Authority, such goods and services \r\n which, at the time of filing of return by the buyer, have not b een \r\n declared by the supplier in his return; \r\n(r) further tax, extra tax and value addition tax levied under the Sales Tax \r\n Act, 1990, and the rules or notifications issued thereunder; \r\n50[51[(rr) an amount of sales tax paid on goods or services exceeding the \r\nfollowing limits, in case of: \r\n(i) telecommunication services, nineteen and a half per cent ad \r\nvalorem; \r\n(ii) carriage of goods by rail or road, fifteen per cent ad valorem; and \r\n(iii) all other goods or services, sixteen per cent ad valorem.]] \r\n (s) goods used in, or permanently attached to, immoveable property, such \r\n as building and construction material, paints, electrical and sanitary \r\n fittings, pipes, wires, cables, glass products and furniture, furnishings, \r\n office equipment, excluding those directly used in the economi c activity \r\n of registered persons paying sales tax at a rate of not less than sixteen \r\n per cent; and \r\n(t) such goods or services as are notified or specified by the Authority to \r\n be inadmissible for input tax adjustment. \r\n(2) No person other than a registere d person shall make any deduction or \r\nreclaim input tax in respect of taxable services made or to be made by him. \r\n(3) Notwithstanding anything contained in any other law for the time being \r\nin force or any decision of any court, for purposes of this section,  no input tax credit \r\nshall be allowed to the persons who paid fixed tax under any provisions of this Act or \r\nunder the respective federal or provincial sales tax law.] \r\n52\r\n[16C. Extent of adjustment of input tax. – (1) Notwithstanding anything contained \r\nin this Act, a registered person shall not be allowed to adjust input tax in a tax period \r\nin excess of \r\n53\r\n[54[eighty]] percent of the output tax for that tax period. \r\n(2) The Authority may by notification in the official Gazette exclude any \r\nperson or class of persons from the purview of sub section (1).] \r\n55[16CC. Adjustment of input tax on certain goods and services .–  \r\nNotwithstanding anything contained in section 16C and subject to section 16B, input \r\n                                                           \r\n50Inserted by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2025, pp. 5437-5449, s.7(b): it came into force on 1st July 2025. \r\n51Inserted by the  Punjab Sales Tax on S ervices (Amendment) Act 2026  (XXXVIII of 2026) , published in the Punjab Gazette \r\n(Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.3. \r\n52Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353 -4359, s. 5. earlier inserted  by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette \r\n(Extraordinary), dated: 16 June 2017, pp. 8235-8250, s.4. \r\n53Substituted for the word “eighty” by the Punjab Finance Act 2022 (IX o f 2022), published in the Punjab Gazette \r\n(Extraordinary), dated: 24th June 2022, pp. 6339-6345, s.4 \r\n54Substituted for the word \"ninety\" by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5 (d). \r\ntax on capital goods, machinery, and fixed assets shall be adjusted aga inst output \r\ntax in twelve equal monthly installments. \r\n16CCC. Input Tax management through risk -based evaluation system .– (1) \r\nNotwithstanding anything contained in this Act or the rules, the Authority  may \r\nestablish, administer, and implement a risk-based evaluation system for the purpose \r\nof identifying, analyzing, evaluating, and monitoring the risks associated with the \r\ninput tax claims, adjustments, credits, and refunds. \r\n (2)  The Authority may, on the basis of risk parameters, data analytics, or \r\nany other  relevant information, establish and maintain a risk register for the \r\ncategorization and profiling of taxpayers, suppliers, transactions, or classes thereof, \r\nfor the purposes of risk assessment, compliance monitoring, and enforcement under \r\nthis Act. \r\n (3) Where any input tax claim or adjustment is identified as carrying risk, \r\nthe Authority may, for the reasons to be recorded in writing and subject to such \r\nprocedure as may be prescribed: \r\n (a) defer the admissibility of such claim pending for verification; or \r\n (b) disallow input tax credit or adjustment, in whole or in part; or  \r\n(c) require the registered person to furnish additional information or \r\nevidence; or \r\n (d) select the case for audit or investigation. \r\n (4) All input tax claims, credits, adjustments, or refunds shall be subject to \r\nverification, evaluation, and determination through the risk management system \r\nestablished by the Authority under this Act. \r\n (5) No adverse action under this section shall be taken without providing \r\nan opportunity of being heard to the person to be affected thereby. \r\n (6) The person, aggrieved by the action taken under this section, may \r\ncontest such action by filing application along with relevant documents before the \r\nCommissioner concerned, who shall decide such application within thirty days. \r\n (7) The Authority may prescribe the manner of operation, risk parameters, \r\nsafeguards, and governance framework of the risk management system.] \r\n56\r\n[16D. Refunds.– Notwithstanding anything contained in this Act and subject to the \r\nconditions and restrictions as may be prescribed , the Authority or any officer \r\nauthorized by the Authority, may allow a registered person refund of the tax claimed \r\nto have been paid through inadvertence, error or misconstruction.] \r\n                                                                                                                                                                                     \r\n55Inserted by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1st July 2026, \r\npp. 21-24, s.5 (e). \r\n \r\n56Added by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordi nary), dated: 29 June 2020, \r\npp. 4353-4359, s. 5. \r\nCHAPTER III \r\nPAYMENT AND COLLECTION OF TAX ON TAXABLE SERVICES \r\n17. Collection of excess tax .– (1)  Any person who has collected or collects the \r\ntax or charge, whether under misapprehension of any provision of this Act or \r\notherwise, which was not payable as tax or charge or which was in excess  of the tax \r\nor charge actually payable and the incidence of which had been passed on to the \r\nperson to whom the service was provided, shall pay the amount of tax or charge so \r\ncollected to the Government. \r\n(2) Any amount payable to the Government under sub -section (1) shall be \r\ndeemed to be an arrear payable under the Act and shall be recovered accordingly. \r\n(3) The burden of proof that the incidence of tax or charge referred to in \r\nsub-section (1) has been or has not been passed to the person to whom the service  \r\nis provided shall be on the person collecting the tax or charge. \r\n18. Time, manner and mode of payment.– \r\n57\r\n[(1) Notwithstanding anything to the \r\ncontrary contained in this Act or any other law for the time being in force, tax in \r\nrespect of a taxable service provided during a tax period shall be paid by a person at \r\nthe time of filing the return in respect of that period under Chapter VI.] \r\n(2) For purposes of sub -section (1), a taxable service shall be considered \r\nto have been provided in the tax period during which– \r\n(a) it was provided to the recipient; \r\n(b) an invoice for the value of the taxable service was issued or was due to \r\nbe issued or sent or due to be sent to the recipient; or \r\n(c) consideration for the same was received–,  \r\nwhichever is earlier. \r\n(3) Notwithstanding anything contained in sub -section (1), the Authority \r\nmay, by a notification in the official Gazette, direct that the tax in respect of any \r\ntaxable service or such class of taxable services shall be charged, collected and paid \r\nin any other way, mode, manner or time as may be specified in the notification. \r\n(4) The tax due on taxable services shall be paid by any of the following \r\nmodes:–  \r\n(a) through deposit in a bank designated by the Authority; or \r\n(b) through such other mode and manner as may be s pecified by the \r\nAuthority. \r\n19. Joint and several liability of registered persons where tax unpaid .– (1) \r\nWhere a registered person receiving a taxable service from another registered \r\nperson is in the knowledge of or has reasonable grounds to suspect that so me or all \r\nof the tax payable in respect of that taxable service provided would go unpaid as \r\nagainst the requirements of this Act, such person as well as the person providing the \r\ntaxable service shall be jointly and severally liable for payment of such unpa id \r\namount of the tax. \r\n                                                           \r\n57Substituted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 \r\nOctober 2018, pp. 805-818, s. 4: it came into force on 1 November 2018. \r\n(2) The Authority may, by notification in the official Gazette, exempt any \r\nperson, service or transaction or class of persons, services or  transactions from the \r\nprovision of sub-section (1).  \r\n20. Sales of taxable activity or transfer of ownership .– (1) Where the \r\nownership of any business providing taxable services is sold, transferred or \r\notherwise disposed of as an ongoing concern or activity, the fact of such sale, \r\ntransfer or other disposition shall be intimated to the Commissioner within one month \r\nof the occurrence of such fact by the former owner. \r\n(2) The tax chargeable on the taxable services provided in the business \r\nreferred to in sub-section (1) shall be accounted for and paid by the person to whom \r\nsale or other disposition of such business is made or ownership thereof is transferred \r\nand every such person shall be liable to registration under this Act. \r\n21. Estate of deceased person .– The tax liability of a deceased registered \r\nperson under this Act shall be the first charge on his estate in the hands of his \r\nsuccessors. \r\n22. Estate in bankruptcy .–(1) Where a registered person is declared bankrupt, \r\nthe tax liability under this Act shall pass on to the estate in bankruptcy if it continues \r\nto operate the business. \r\n(2) Where the tax liabi lity is incurred by an estate in bankruptcy, the tax \r\nshall be deemed to be a current expenditure in the operations of the estate in \r\nbankruptcy and shall be paid before the claims of all other creditors are settled.  \r\n23. Liability for payment of tax in case  of private companies or business \r\nenterprises.– Where any private company or business enterprise is wound up and \r\nany tax chargeable on or payable by the company or business enterprise, whether \r\nbefore, or in the course, or after its liquidation, in respect of any tax period cannot be \r\nrecovered from the company or business enterprise, every person who was an \r\nowner of, or partner in, or director of the company or business enterprise during the \r\nrelevant period shall, jointly and severally with such persons be l iable for payment of \r\nsuch tax.  \r\n24. Assessment of tax .– (1) Where on the basis of any information acquired \r\nduring an audit, inquiry, inspection or otherwise, an officer of the Authority is of the \r\nopinion that a registered person has not paid the tax due on  taxable services \r\nprovided by him or has made short payment, the officer shall make an assessment \r\nof the tax actually payable by that person and shall impose a penalty and charge \r\ndefault surcharge in accordance with sections 48 and 49. \r\n(2) No order under s ub-section (1) shall be made unless a notice to show \r\ncause is given to the person in default within \r\n58\r\n[eight] years from the conclusion of the \r\ntax period to which the assessment relates \r\n59\r\n[for tax periods ending before 1 st of July \r\n2022, and within five years  from the end of the financial year in which the tax period \r\nto which the assessment relates falls for tax periods ending on or after 1 st July 2022] \r\n                                                           \r\n58Substituted for the word “five” by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), \r\ndated: 16 June 2017, pp. 8235-8250, s.4. \r\n59Inserted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24th June 2022, \r\npp. 6339-6345, s.4. \r\nspecifying the grounds on which it is intended to proceed against him and the said \r\nofficer shall take into c onsideration the representation made by such person and \r\nprovide him with an opportunity of being heard if the person so desires. \r\n60\r\n[(3) An order under subsection (1) shall be made within one year from the \r\nend of the financial year in which the show cause notice is issued.]  \r\n(4) In computing the period specified in sub -section (3), any period during \r\nwhich the proceedings are adjourned on account of a stay order or proceedings \r\nunder section 69 \r\n61\r\n[*****] shall be excluded. \r\n(5) An order passed by an officer under  sub-section (1) may be further \r\namended as may be necessary when on the basis of any additional information \r\nacquired during an audit, inquiry, inspection or otherwise, the officer is satisfied that– \r\n(a) any tax has been under-assessed or assessed at a low rate; or \r\n(b) any taxable service provided by the person has escaped assessment.  \r\n(6) The provisions of sub-sections (2), (3) and (4) shall be applicable to an \r\norder passed under subsection (5). \r\n62\r\n[24A. Determination of minimum tax liability .– Notwithstanding anything \r\ncontained in section 24, where a registered person fails to file a return, an officer of \r\nthe Authority, shall, subject to such conditions as specified by the Authority, \r\ndetermine the minimum tax liability of the registered person.] \r\nCHAPTER IV  \r\nREGISTRATION \r\n25. Registration.– (1) A person shall register under this Act, who– \r\n(a) provides any taxable service from his office or place of business in the \r\nPunjab; or  \r\n(b) is otherwise required to be registered under any of the provisions of the \r\nAct or the rules; or \r\n(c) fulfills any other criteria or requirements which the Authority may \r\nprescribe under sub-section (2). \r\n(2) The registration under this section will be regulated in such manner \r\nand subject to such conditions and restrictions as the Authority may, by notification in \r\nthe official Gazette, prescribe. \r\n(3) A person who receives a service, which is a taxable service by virtue of \r\nsub-section (2) of section 3, and is not a registered person shall be deemed to be a \r\nregistered person for the purposes of the tax period in which– \r\n(a) such person receives the service; \r\n                                                           \r\n60Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n61Omitted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24th June 2022, \r\npp. 6339-6345, s.4. \r\n62Inserted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June 2019, \r\npp. 4105-4114, s. 6. \r\n(b) an invoice for the value of the service is issued or  sent to or  received \r\nby the person; or \r\n(c) consideration for the service is paid by the person–   \r\nwhichever is earlier and all the provis ions of this Act and the rules shall \r\nbe applicable to such person for that particular tax period and any \r\nmatters relating to, arising out of, or concerning that tax period as if that \r\nperson had provided the service.  \r\n(4) The Authority may publish on its we bsite a list of persons registered \r\nunder this Act. \r\n(5) It shall be reasonable for a person to believe that another person is \r\nregistered under this Act if that other person is on the list placed on the website of \r\nthe Authority.  \r\n63\r\n[Explanation.– Unless otherwise specified, no person shall be absolved of any tax \r\nliability for want of registration under this Act or the rules.] \r\n26. Voluntary registration.–(1) A person who carries on an economic activity but \r\nis not required to be registered may apply for voluntary registration at any time. \r\n(2) If a person who is not required to be registered applies for voluntary \r\nregistration, the Authority may register the person if the Authority is satisfied that– \r\n(a) the person is providing, or shall provide a service that is taxable service \r\nif the person was registered; \r\n(b) the person has a place of business at which he carries on an economic \r\nactivity; \r\n(c) there are reasonable grounds to believe that the person shall keep \r\nproper records and file regular returns as prescribed un der this Act and \r\nthe rules; and \r\n(d) if the person has commenced carrying on an economic activity, the \r\nperson has– \r\n(i) kept proper records in relation to his economic activity; and \r\n(ii) complied with his obligations under other applicable taxation \r\nlaws. \r\n27. Compulsory registration .–  (1) If the \r\n64\r\n[Commissioner] is satisfied that a \r\nperson who  is required to be registered and has not applied for registration, the \r\n65\r\n[Commissioner] shall register the person and shall, not later than fifteen days before \r\nthe day on which the registration takes effect, notify the person of the registration, \r\nthe day on which it takes effect, and the registration number issued to the person. \r\n                                                           \r\n63Inserted by the Punjab Fin ance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n64Substituted for the word “Authority” by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 October 2018, pp. 805-818, s. 4: it came into force on 1 November 2018. \r\n65Ibid. \r\n(2) No person shall be registered compulsorily without being given an \r\nadvance notice and an oppo rtunity of being heard in such manner as the \r\n66\r\n[Commissioner] may specify. \r\n67\r\n[(3) \r\n68\r\n[The Commissioner may, by an order in writing ], authorize any other \r\nofficer to perform any of the functions under this section relating to compulsory \r\nregistration of a person for any of the taxable services.]   \r\n28. Suspension of registration .–  (1) Subject to sub -section (3), the \r\n69[Commissioner] may temporarily inactivate the registration of a person if 70[he] is \r\nsatisfied that the person– \r\n(a) is not entitled to be registered; or \r\n(b) has failed to comply with obligations under this Act or the rules. \r\n(2) The 71[Commissioner] shall give notice to a registered person stating \r\nthe reasons for temporary inactivation of the person‟s registration and the remedial \r\nactions required to be ta ken by the person in such time as may be specified in the \r\nnotice. \r\n(3) In case the 72[Commissioner] is not satisfied with the response of the \r\nperson or the remedial action taken by him or does not receive any response in the \r\nspecified time, the Authority may suspend that person‟s registration. \r\n(4) The suspension of registration shall be effected by removing the name \r\nof the person from the list of registered persons published on the Authority‟s website. \r\n(5) At any time within a period of sixty days of suspensi on, the \r\n73[Commissioner] may withdraw the suspension if 74[he] is satisfied with the remedial \r\nactions taken by the person. \r\n(6) Where, after sixty days, the suspension has not been withdrawn, the \r\nAuthority may–  \r\n(a) institute proceedings against the person in  respect of the alleged non -\r\ncompliance under this Act; \r\n(b) reinstate the person‟s registration; or \r\n                                                           \r\n66Ibid. \r\n67Substituted ibid. \r\n68Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n69Substituted for the word \"Authority\" by the Punjab Sales Tax on Services (Amendment) Act 2026 (XXXVIII of 2026), published \r\nin the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.4(a).  \r\n70 Substituted for the word \"it\" by the Punjab Sales Tax on Services (Amendment) Act 2026 (XXXVIII of 2026), published in the \r\nPunjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.4(b). \r\n71Substituted for the word \"Authority\" by the Punjab Sales Tax on Services (Amendment) Act 2026 (XXXVIII of 2026), published \r\nin the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.4(a).  \r\n72 Substituted for the word \"Authority\"  by the  Punjab Sales Tax on Services (Amendment) Act 2026  (XXXVIII of 2026) , \r\npublished in the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.4(a). \r\n73 Substituted for the word \"Authority\"  by the  Punjab Sales Tax on Services (Amendment) Act 2026  (XXXVIII of 2026) , \r\npublished in the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.4(a). \r\n74 Substituted for the word \"it\" by the Punjab Sales Tax on Services (Amendment) Act 2026 (XXXVIII of 2026), published in the \r\nPunjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.4(b). \r\n(c) if neither of the actions in clauses (a) and (b) is done, cancel the \r\nperson‟s registration.  \r\n(7) No registration shall be cancelled unless the 75[Commissioner] either \r\nthrough enquiry, investigation or audit is satisfied that circumstances exist \r\nnecessitating such cancellation and under no circumstances, the cancellation of \r\nregistration shall absolve the person of his other obligations and liabilities under the \r\nAct or the rules. \r\n29. De-registration.– (1) The \r\n76\r\n[Commissioner] may de -register a registered \r\nperson or such class of registered persons not required to be registered under this \r\nAct. \r\n(2) Where any person registered under this Act believes that he does n ot \r\nsatisfy the requirements for registration specified in section 25, he may make an \r\napplication to the \r\n77\r\n[Commissioner] to be de-registered.  \r\n(3) If upon receiving such an application, the \r\n78\r\n[Commissioner] is satisfied \r\nthat the person is not required to be registered under this Act and has fulfilled the \r\nobligations under the Act, it shall de-register such person. \r\n(4) Where the \r\n79\r\n[Commissioner] receives an application under sub -section \r\n(2), it shall dispose of the application within a period of three months fr om the date of \r\nthe receipt of the application, or within such extended period, not exceeding sixty \r\ndays, as the \r\n80\r\n[Commissioner] may, for reasons to be recorded in writing, fix. \r\n81\r\n[29A. Restoration of registrations .– The Authority may, subject to conditions as \r\nmay be prescribed, reactivate, revive, reinstate or restore any registration which has \r\nbeen de -activated, suspended or cancelled for any reason or under any \r\ncircumstances.] \r\nCHAPTER V \r\nBOOK KEEPING AND AUDIT PROCEEDINGS \r\n30. Issuance of tax invoices . – (1) A registered person providing a taxable \r\nservice shall issue a numbered and dated tax invoice containing the following \r\nparticulars:– \r\n(a) name, address and registration number of the service provider; \r\n(b) name, address and registration number, if any, of the service recipient; \r\n                                                           \r\n75 Substituted for the word \" Authority\" by the  Punjab Sales Tax on Services (Amendment) Act 2026  (XXXVIII of 2026) , \r\npublished in the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.4(a). \r\n76Substituted for the word \"Authority\" by the Punjab Finance Act 2020 (VIII of  2020), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n77Substituted for the word \"Authority\" by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n78Substituted for the word \"Authority\" by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n79Substituted for the word \"Authority\" by the Punjab Finance A ct 2020 (VIII of 2020), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n80Substituted for the word \"Authority\" by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n81Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n(c) description of service or services; \r\n(d) value exclusive of the tax; \r\n(e) amount of the tax; and  \r\n(f) value inclusive of the tax. \r\n82\r\n[(2) The Authority may, by notification in the official Gazette, specify a \r\nformat of invoices to be is sued by a registered person or a class of registered \r\npersons and prescribe a procedure for authentication of such invoices. \r\n(3) The Authority or an officer authorized by the Authority in this behalf, \r\nmay require a registered person or a class of registered  persons to issue invoices \r\nelectronically in such manner as may be prescribed, and to transmit such invoices to \r\nthe Authority, subject to such conditions and restrictions as the Authority may specify \r\nby notification in the official Gazette.] \r\n31. Records.– (1) A registered person providing taxable service \r\n83\r\n[or a person \r\nrequired to pay tax under this Act or rules]  shall maintain and keep at his business \r\npremises or registered office in English or Urdu the following records of taxable \r\nservice (including 84[exempt or tax free services]) provided by him or by his agent acting \r\non his behalf in such form and manner as would permit ready ascertainment of his \r\ntax liability during a tax period – \r\n85\r\n[(a) record of services provided, including 86[exempt or tax free services ], \r\nindicating the description, quantity and value of service, name, \r\nregistration number and address of the person to whom services were \r\nrendered and the amount of tax charged; \r\n(b) record of goods and services received, including exempt goods and \r\n87[exempt or tax free services], indicating description, quantity and value \r\nof goods and services, name, address and registration number of the \r\nservice provider or supplier of goods and the amount of the tax \r\ncharged; \r\n(c) record of goods imported indicating the descri ption, quantity and value \r\nof goods and the amount of tax paid on imports; \r\n(d) double entry accounts; \r\n                                                           \r\n82Substituted by the Punjab Finance Act 2020 (VIII of 202 0), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n83Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n84Substituted for the words “exempt service” by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab Gazette \r\n(Extraordinary), dated: 30th June 2025, pp. 5437-5449, s.8(a)(i): it came into force on 1st July 2025.  \r\n85Substituted by the Punj ab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n86Substituted for the words “exempt services” by the Punjab Finance Act 2025 (LVIII of 2025), published in the Punjab Gazette \r\n(Extraordinary), dated: 30th June 2025, pp. 5437-5449, s.8(a)(ii): it came into force on 1st July 2025.   \r\n87Substituted for the word “services” by the Punjab Finance Act 202 5 (LVIII of 202 5), published in the Punjab Gazette \r\n(Extraordinary), dated: 30th June 2025, pp. 5437-5449, s.8(a)(iii): it came into force on 1st July 2025.   \r\n(e) bank statements and banking instruments; \r\n(f) inventory records, utility bills, salary and labor bills, rent deeds and \r\nagreements; \r\n(g) record required t o be maintained and the declarations filed under any \r\nother law for the time being in force; and \r\n(h) such other record as may be specified by the Authority.] \r\n(2) The Authority may, by notification in the official Gazette, require a \r\nregistered person or class of registered persons to declare and use as many number \r\nof business bank accounts as may be specified by the Authority in such notification \r\nto make or receive payments on account of providing \r\n88\r\n[or receiving] services for the \r\npurpose of this Act and the r ules and to make payment of due tax from such \r\naccounts. \r\n(3) The Authority may, by notification in the official Gazette, specify that \r\nany person or  class of persons registered under this Act shall use such electronic \r\nfiscal cash registers in such manner as are approved by the Authority. \r\n(4) The Authority may, by notification in the official Gazette, prescribe the \r\nprocedure or software for electronic invoicing or billing, maintenance of records, filing \r\nof tax returns and for any other matter or approve any so ftware for electronic \r\ninvoicing or billing,  maintenance of records and filing of returns by a registered \r\nperson or class of such persons under this Act. \r\n(5) The registered persons, whose accounts are subject to audit under the \r\n89\r\n[Companies Act, 2017 (XIX of  2017)], shall be required to submit a copy of the \r\nannual audited accounts, along with a certificate by the auditors certifying the \r\npayment of the tax due and any deficiency in the tax paid by the registered person.  \r\n32. Retention and production of records  and documents.– (1) A person, who \r\nis required to maintain any record or documents under this Act, shall retain the \r\nrecord and documents for a period of \r\n90\r\n[eight] years after the end of the tax period to \r\nwhich such record or documents relate  \r\n91\r\n[for tax perio ds before July 2022, and six \r\nyears from the end of the financial year to which such record or documents relate for \r\ntax periods after 1 st July 2022] or till the final decision in any proceedings including \r\nproceedings for assessment, appeal, revision, refere nce or petition, whichever is \r\nlater. \r\n(2) A person who is required to maintain any record or documents under \r\nthis Act or any other law shall, as and when required by an officer not below the rank \r\nof the 92[Enforcement Officer/Audit Officer], produce records or documents which are \r\n                                                           \r\n88Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n89Substituted for the expression “Companies Ordinance, 1984 (XLVII of 1984)” by the Punjab Finance Act 2018 (XXX of 2018), \r\npublished in the Punjab Gazette (Extraordinary), dated: 29 October 2018, pp. 805 -818, s. 4: it came into force on 1 November \r\n2018. \r\n90Substituted ibid., for the word “six”. It was earlier substituted for the word “five” by the Punjab Finance Act 2015 (XXIX of \r\n2015), w.e.f.1.7.2015, s. 5; and published in the Punjab Gazette (Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n91Inserted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24th June 2022, \r\npp. 6339-6345, s.4. \r\n92Substituted for the expression \"Assistant Commissioner\"  by the  Punjab Sales Tax on Services (Amendment) Act 2026  \r\n(XXXVIII of 2026), published in the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.5.  \r\nin his possession or control or in the possession or control of his agent, and where \r\nsuch records or documents have been stored as electronic data, he shall allow to \r\nsuch officer full and free access to, and use of, such data of any machine.  \r\n33. Audit proceedings .– (1) An officer authorized by the Authority or the \r\nCommissioner may, on the basis of the return or returns submitted by a registered \r\nperson or the records maintained \r\n93\r\n[or obtained]under this Act and the rules, conduct \r\nan audit of such person. \r\n(2) In case the Authority or the Commissioner has any information showing \r\nthat any registered person is involved in tax fraud or evasion of tax, it or as the case \r\nmay be, he may authorize an officer not below the rank of the 94[Enforcement \r\nOfficer/Audit Officer], to conduct an inquiry or investigation, which may or may not be \r\nin addition to any audit carried out for the same period. \r\n(3) Where the officer is to conduct an audit under sub -section (1), he shall \r\nissue a notice of audit to the  person informing him of the audit proceedings and \r\ndirect him to produce any records or documents which such officer may require for \r\nconducting the audit. \r\n95\r\n[(3a) The officer authorized under subsection (1) may conduct audit \r\nproceedings electronically through video links or any other facility as may be notified \r\nby the Authority.] \r\n(4) The officer shall conduct audit and issue an audit observation or \r\nobservations pointing out the contraventions of this Act or the rules and the amount \r\nof the tax evaded or short  paid, and the registered person may, within a period of \r\ntwenty one days of the receipt of the audit observation, submit his reply in writing. \r\n(5) If no reply is received within the specified time or the reply furnished by \r\nthe registered person is found un satisfactory, the officer shall issue an audit report \r\nspecifying the amount of the tax or charge that has not been levied or has been short \r\nlevied or any other violation of any provision of the Act or the rules. \r\n(6) After completion of the audit under this section or any other provision of \r\nthis Act or the rules, an officer having pecuniary jurisdiction in terms of section 60 \r\nshall, if required, pass an order determining the correct amount of payable tax, \r\ncharging default surcharge and imposing a penalty. \r\n(7) Notwithstanding the penalties prescribed in section 48– \r\n(a) if a registered person wishes to deposit the amount of the tax short \r\npaid or evaded along with default surcharge voluntarily, whenever it \r\ncomes to his notice, he may, before receipt of notice of aud it, file a \r\nrevised return and may deposit the amount of tax short paid or evaded \r\nalong with default surcharge, in which case no penalty shall be \r\nrecovered from him;  \r\n                                                           \r\n93Inserted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n94Substituted f or the expression \"Assistant Commissioner\"  by the  Punjab Sales Tax on Services (Amendment) Act 2026  \r\n(XXXVIII of 2026), published in the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.6.  \r\n95Added by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June 2020, \r\npp. 4353-4359, s. 5. \r\n(b) if a registered person wishes to deposit the amount of the tax short \r\npaid or evaded along with default surcharge during the audit, or at any \r\ntime before issuance of show cause notice in lieu of the audit report, he \r\nmay file a revised return and may deposit the short paid or evaded \r\namount of the tax, default surcharge under section 49 and twenty  per \r\ncent of the penalty payable under section 48, in which case the show \r\ncause notice in lieu of the audit report shall not be issued in the matter;  \r\n(c) if a registered person wishes to deposit the amount of tax short paid or \r\nevaded along with default surcha rge after issuance of show cause \r\nnotice, he may file a revised return and may deposit the short paid or \r\nevaded amount of the tax, default surcharge under section 49, and fifty \r\nper cent of the penalty payable under section 48 and, thereafter, the \r\nshow cause notice shall abate.  \r\n34. Special audit by chartered accountants or cost accountants .– \r\n96\r\n[(1) The \r\nAuthority may, by notification in the official Gazette, appoint a Chartered Accountant \r\nas defined under Chartered Accountants Ordinance, 1961 (X of 1961)  or a firm of \r\nChartered Accountants or a Cost and Management Accountant within the meaning \r\nof the Cost and Management Accountants Act, 1966 (XIV of 1966), or a firm of Cost \r\nand Management Accountants or a person or a firm having expertise in forensic \r\naudit, for conducting a special audit or forensic audit or both of the records of any \r\nregistered person.] \r\n(2) Notwithstanding that the records of a registered person have been \r\naudited by an officer appointed under section 39, the  Authority or a Commissioner \r\nmay direc t an auditor appointed under sub -section (1) to audit the records of any \r\nregistered person for the same period. \r\n(3) An auditor appointed under sub -section (1), shall have such powers of \r\nan officer as may be conferred by the Authority to such auditor under any of the \r\nprovisions of this Act or the rules. \r\n97\r\n[(3A) The Authority may require that such officers of the Authority as the \r\nAuthority may nominate, shall be associated in the special audit or the forensic audit \r\nconducted under subsection (1) and the Author ity may also get the special audit or \r\nthe forensic audit conducted jointly with similar audit of a registered person being \r\nconducted by FBR or any other provincial administrations of sales tax on services.] \r\n(4) For purposes of this section or section 33, t he audit of records includes \r\naudit of the tax affairs of the registered person under this Act and the rules.  \r\nCHAPTER VI \r\nRETURNS \r\n35. Return.– \r\n98\r\n[(1) Every registered person shall furnish to the Authority, not later \r\nthan the due date, a true, correct and pro perly filled-up return in the form notified by \r\n                                                           \r\n96Substituted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n97Inserted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n98Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punj ab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\nthe Authority, indicating the tax due and paid during a tax period and such other \r\ninformation or particulars as may be notified by the Authority.] \r\n99\r\n[(1A) A statement, in the prescribed manner, filed by a perso n who is only \r\nobliged to withhold or deduct tax, shall be treated as a return of that person, provided \r\nthat such a statement shall not be a substitute for the return required to be filed by a \r\nperson providing taxable services.] \r\n(2) Notwithstanding anything  in sub -section (1), the Authority may, by \r\nnotification in the official Gazette, require any registered person or class of registered \r\npersons to submit returns on a quarterly, six monthly or annual basis in lieu of \r\nmonthly return. \r\n(3) Notwithstanding anyth ing in sub -section (1), the Authority may, by \r\nnotification in the official Gazette, require any registered person to submit such \r\nreturns, as may be prescribed, on any period  basis in addition to other returns \r\nrequired to be filed by such person. \r\n(4) A return filed electronically on the web or any magnetic media or any \r\nother computer readable media as may be specified by the Authority shall be \r\ndeemed to be a return for the purpose of sub -sections (1), (2) or (3) and the \r\nAuthority may, by notification in the official Gazette, prescribe the criteria for eligibility \r\nof the data of such returns and e -intermediaries who shall digitize the data of such \r\nreturns and transmit the same electronically under their digital signatures. \r\n(5) If there is a change in the rate of the tax during a tax period, a separate \r\nreturn in respect of each portion of tax period showing the application of different \r\nrates of tax shall be furnished. \r\n(6) \r\n100\r\n[Subject to rules, a registered person may], after prior permission \r\nfrom the Commissioner,  file a revised return within one hundred and twenty days of \r\nfiling a return under sub -sections (1), (2) or (3), to correct any omission or wrong \r\ndeclaration made therein and to deposit any amount of the tax not paid or short paid.  \r\n36. Special returns.– In addition to the return or returns specified under section \r\n35, the Commissioner may require any person, whether registered or not, to furnish \r\na return (whether on his own behalf or as an agent or trustee) in a prescribed form \r\nand such person shall furnish  the return not later than the date specified in this \r\nregard.  \r\n37. Final return.– If a person applies for de-registration in terms of section 29, he \r\nshall before such de -registration, furnish a final return to the Authority or the \r\nCommissioner in the speci fied form in such manner and at such time as may be \r\ndirected by the Authority or the Commissioner. \r\n38. Return deemed to have been made .– A return purporting to be made on \r\nbehalf of a person by his duly appointed representative or agent shall, for all \r\npurposes of this Act or the rules, be deemed to have been made by such person or \r\nunder his authority unless proved to the contrary.  \r\n                                                           \r\n99Inserted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n100Substituted for the words “A registered person may” by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and \r\npublished in the Punjab Gazette (Extraordinary), dated 26.6.2015, pages 7361-7368. \r\nCHAPTER VII \r\nAPPOINTMENT OF AUTHORITIES AND THEIR POWERS \r\n39. Appointment of authorities.– (1) For purposes of this Act and the ru les, the \r\nAuthority may, \r\n101\r\n[* * * * *] by notification \r\n102\r\n[* * * *], appoint \r\nin relation to any area or cases specified in the notification, any person to be a– \r\n(a) Commissioner; \r\n(b) Commissioner (Appeals);  \r\n(c) Additional Commissioner \r\n103\r\n[***]; \r\n(d) Deputy Commissioner; \r\n(e) Assistant Commissioner; \r\n(f) Audit Officer \r\n104\r\n[***]; \r\n105\r\n[\r\n106\r\n[(ff) Audit-cum-Risk Compliance Officer]; \r\n(fff) Enforcement Officer \r\n107\r\n[***]] \r\n(g) Inspector \r\n108\r\n[***]; or  \r\n(h) An officer of the Authority with any other designation. \r\n(2) The Commissioner (Appeals) and the Commissioner shall be  \r\nsubordinate to the Authority. \r\n(3) The Additional Commissioners, Deputy Commissioners and the \r\nAssistant Commissioners shall be subordinate to the Commissioner and unless \r\notherwise directed by the Authority or the Commissioner, both the Deputy \r\nCommissioner and the Assistant Commissioner shall also be subordinate to the \r\nAdditional Commissioner. \r\n109\r\n[(4) Risk Compliance Officers, Enforcement Officers, Audit Officers, \r\nInspectors and other officers of equal or lower designations, if any, shall be \r\nsubordinate to the  Deputy Commissioner or, as the case may be, to the Assistant \r\nCommissioner or as the Authority may, from time to time, specify.] \r\n                                                           \r\n101Omitted by the Punjab Finance Act 202 4 (VIII of 202 4) w.e.f. 01.07.2012, published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 2024, pp. 4999-5005, s. 7. \r\n102Omitted by the Punjab Finance Act 202 4 (VIII of 202 4) w.e.f. 01.07.2012, published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 2024, pp. 4999-5005, s. 7. \r\n103Omitted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n104Omitted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette  (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n105Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n106Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n107Omitted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n108Omitted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n109Substituted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16  June \r\n2017, pp. 8235-8250, s.4. \r\n(5) The Authority may designate any Deputy Commissioner supervisory \r\nincharge of any Assistant Commissioner either by name or by  designation in any of \r\nits subordinate offices or formations. \r\n(6) The Authority may distribute the work and related functions amongst \r\nthe above designations in a manner it deems appropriate and make changes in such \r\nwork distribution as and when deemed proper. \r\n(7) The Authority may, by notification in the official Gazette, prescribe \r\nuniform including shoulder strips and badges for different classes of the officers or \r\nofficials of the Authority.  \r\n(8) All jurisdictional and competency issues arising under this  Act or the \r\nrules shall be decided by the Authority in such manner as it thinks fit. \r\n40. Powers.– (1) An officer appointed under section 39 shall exercise such \r\npowers and discharge such duties as are conferred on him under this Act and the \r\nrules and he sha ll also be empowered and competent to exercise all powers and \r\ndischarge all duties or functions conferred upon any officer subordinate to him. \r\n(2) The Authority may, by general or special order, impose such \r\nlimitations, restrictions or conditions on the exercise of such powers and discharge of \r\nsuch duties or functions as it deems fit.  \r\n41. Distribution of powers .– (1) The Authority may, by notification in the official \r\nGazette, and subject to such limitations or conditions, empower by name or by  \r\ndesignation– \r\n(a) an Additional Commissioner to exercise or perform any of the powers \r\nor functions of a Commissioner;  \r\n(b) a Deputy Commissioner to exercise or perform any of the powers or \r\nfunctions of an Additional Commissioner; \r\n(c) an Assistant Commissioner to exercise or perform any of the powers or \r\nfunctions of a Deputy Commissioner; and \r\n(d) any other officer to exercise or perform any of the powers or functions \r\nof an Assistant Commissioner. \r\n(2) The Authority may confer powers and functions of any officer as \r\nadditional duties to any officer of the same rank or a step senior or junior in rank. \r\n(3) An officer to whom any powers or functions  are conferred under this \r\nsection shall not assign such powers or functions to any other officer except with the \r\nprior permission of the Authority.  \r\n42. Special Judges .– (1) The Government may, by notification in the official \r\nGazette, appoint any person who is serving or has served as District and Sessions \r\nJudge for a period of at least five years as Special Judge and, where it appoin ts \r\nmore than one Special Judge, it shall specify in the notification the headquarters of \r\neach Special Judge and the territorial limits within which he shall exercise jurisdiction \r\nunder this Act and the rules. \r\n(2) If a Special Judge is, for any reasons, una ble to perform his duties \r\nunder this Act or the rules, the District and Sessions Judge of the District shall \r\nperform the duties of the Special Judge for the District.  \r\n43. Cognizance of offence .– (1) The Special Judge may, within the limits of his \r\njurisdiction, take cognizance of any offence punishable by him upon–    \r\n(a) a report in writing made by an officer, not below the rank of \r\n110[Enforcement Officer/Audit Officer]  with the approval of the \r\nCommissioner or by an officer especially authorized in this behalf b y \r\nthe Authority;  \r\n(b) receiving a complaint or information of facts constituting such offence \r\nmade or communicated by any person; or  \r\n(c) his knowledge acquired during any proceedings before him. \r\n(2) If the Special Judge receives a report under clause (a) of sub -section \r\n(1), the Special Judge shall proceed with the trial of the accused. \r\n(3) If the Special Judge receives a complaint or information under clause \r\n(b) of sub -section (1), on the basis of his own knowledge, the Special Judge shall, \r\nbefore issuing a summon or warrant for appearance of the person hold a preliminary \r\ninquiry for purposes of ascertaining the truth or falsehood of the complaint, \r\ninformation or knowledge or direct any Magistrate or any officer to hold such inquiry \r\nand submit a report, and such Ma gistrate or officer, shall conduct such inquiry and \r\nmake a report accordingly. \r\n(4) If, after conducting such an inquiry or after considering the report of \r\nsuch Magistrate or officer, the Special Judge may dismiss the complaint if there are \r\nno grounds to pr oceed further, or may decide to proceed against the person in \r\naccordance with law. \r\n(5) A Special Judge or a Magistrate or an officer holding an inquiry under \r\nsub-section (3) may hold such inquiry, as nearly as possible, in accordance with the \r\nprovisions of section 202 of the Code of Criminal Procedure, 1898 (V of 1898).  \r\n44. Application of the Code of Criminal Procedure, 1898 .– (1)  The provisions \r\nof the Code of Criminal Procedure, 1898 (V of 1898) , so far as they are not \r\ninconsistent with the provisions of  this Act, shall apply to all proceedings of the court \r\nof a Special Judge and such court shall be deemed to be a Court of Session for the \r\npurposes of the said Code and the provisions of Chapter XXII -A of the Code, so far \r\nas applicable and with necessary mo difications, shall apply to the trial of cases by \r\nthe Special Judge under the Act. \r\n(2) For purposes of sub-section (1), the Code of Criminal Procedure, 1898 \r\n(V of 1898) shall have effect as if an offence punishable under this Act was one of \r\nthe offences referred to in sub-section (1) of section 337 of the Code.  \r\n45. Exclusive jurisdiction of Special Judge .– No court other than the Special \r\nJudge having jurisdiction, shall try an offence punishable by the Special Judge under \r\nthis Act.  \r\n                                                           \r\n110 Substituted for the expression \"Assistant Commissioner\"  by the  Punjab Sales Tax on Services (Amendment) Act 2026  \r\n(XXXVIII of 2026), published in the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.7. \r\n46. Place of sitting .– A Special Judge shall ordinarily hold sittings at his \r\nheadquarters provided that keeping in view the general convenience of the parties or \r\nthe witnesses, he may hold sittings at any other place.  \r\n47. Persons who may conduct prosecution .– (1) An officer not  below the rank \r\nof an 111[Enforcement Officer/Audit Officer]  shall be competent to conduct \r\nprosecution before a Special Judge for and on behalf of the Government. \r\n(2) A prosecution conducted under this Act before the Special Judge may \r\nonly be withdrawn by th e Authority on the direction or after concurrence of the \r\nGovernment. \r\nCHAPTER VIII  \r\nOFFENCES AND PENALTIES \r\n48. Offences and penalties .– (1) If a person commits any offence described in \r\ncolumn 2 of the Table below shall, in addition to and not in derogation of any \r\npunishment to which he may be liable under any other law, be liable to the penalty \r\nmentioned against that offence in column 3. \r\n(2) The sections referred to in column 4 of the said Table shall be deemed \r\nto be meant for illustrative purposes only and the corresponding offence described in \r\ncolumn 2 may fall and be prosecuted under other sections of this Act as well. \r\n                                                           \r\n111 Substituted for the expression \"Assistant Commissioner\" by the Punjab Sales Tax on Services (Amendment) Act 2026 \r\n(XXXVIII of 2026), published in the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.8. \r\nTABLE \r\nS. No. Offences Penalties Section \r\n1 2 3 4 \r\n1. Any person who is \r\nrequired to apply for \r\nregistration under this \r\nAct fails to make an \r\napplication for \r\nregistration before \r\nproviding any taxable \r\nservices \r\nSuch person shall be liable to \r\npay a penalty of \r\n112\r\n[fifty \r\nthousand] rupees or five per \r\ncent of the amount of the tax he \r\nwould have been liable to pay \r\nhad he been registered, \r\nwhichever is higher.  \r\nIn the case of non-compliance of \r\ncompulsory registration, the \r\nminimum penalty \r\n113\r\n[for a \r\ncompany shall be one hundred \r\nthousand rupees and for a person, \r\nother than a company, shall be fifty \r\nthousand rupees]: \r\nIf such person who is required to \r\nget himself registered under this \r\nAct, fails to get registered within \r\nninety days of providing taxable \r\nservices, he shall be further \r\nliable, upon conviction by a \r\nSpecial Judge, to imprisonment \r\nfor a term which may extend to \r\none year, or with fine which may \r\nextend to th e amount of the tax \r\nhe would have been liable to \r\npay had he been registered, or \r\nwith both. \r\n114\r\n[25 and \r\n27] \r\n2. Where any person fails \r\nto furnish a return within \r\nthe due date. \r\nSuch person shall be liable to \r\npay a penalty of \r\n115\r\n[ten] thousand \r\nrupees provided  \r\n116\r\n[further] if a \r\nreturn is not filed within fifteen \r\n35 \r\n                                                           \r\n112Substituted for the words “ten thousand” by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in \r\nthe Punjab Gazette (Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n113Substituted for the words “shall be ten thousand rupees” by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; \r\nand published in the Punjab Gazette (Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n114Substituted for the figure “ 25” by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the \r\nPunjab Gazette (Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n115Substituted for the word “five” by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n116Inserted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 6. \r\ndays of the due date, a penalty \r\nof \r\n117\r\n[two hundred] rupees for \r\neach day of default shall be \r\nlevied. \r\n3. Where any person fails \r\nto deposit the amount \r\nof the tax due or any \r\npart thereof in the time \r\nor manner la id down \r\nunder this Act or the \r\nrules. \r\n(a) Such person shall be liable \r\nto pay a penalty of ten thousand \r\nrupees or five per cent of the tax \r\npayable for that period, \r\nwhichever is higher \r\n118\r\n[:] \r\n119\r\n[Provided that if the amount of \r\ntax or any part thereof is paid \r\nwithin ten days from the due \r\ndate, the defaulter shall pay a \r\npenalty of five hundred rupees \r\nfor each day of default.] \r\n(b) If the amount of the tax due \r\nis not paid even after the expiry \r\nof a period of sixty days of \r\nissuance of the notice for such \r\npayment by an officer, not below \r\nthe rank of 120[Enforcement \r\nOfficer/Audit Officer], the person \r\nshall be further liable, upon  \r\nconviction \r\n3, 4, 10, \r\n11, 17,18 \r\nand 68 \r\n  by a Special Judge, to \r\nimprisonment for a term which \r\nmay extend to three years, or \r\nwith fine which may extend to the \r\namount of the unpaid tax, or with \r\nboth.  \r\n(c) No penalty shall be levied if \r\nany miscalculation is made for \r\nthe first time during a year. \r\n \r\n4. Any person who fails to \r\nmaintain records \r\nrequired under the Act \r\nor the rules. \r\n121\r\n[Such person shall be li able to \r\npay a penalty which may range \r\nfrom ten thousand rupees to one \r\nhundred thousand rupees or five \r\n30, 31 and \r\n32 \r\n                                                           \r\n117Substituted for the word “hundred” by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Ga zette \r\n(Extraordinary), dated: 29 June 2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n118Substituted for the “full stop” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.4. \r\n119Inserted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n120 Substituted for the expression \"Assistant Commissioner\"  by the  Punjab Sales Tax on Services (A mendment) Act 2026  \r\n(XXXVIII of 2026), published in the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.9. \r\n121Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\npercent of the total tax payable \r\nfor the period for which he has \r\nfailed to maintain the required \r\nrecord, whichever is higher.] \r\n122\r\n[5. Where a  person, without \r\nany reasonable cause, \r\nfails to produce the record \r\nor information despite \r\nreceipt of a notice from \r\nthe Authority or any officer \r\nof the Authority directing \r\nhim to produce such \r\nrecord or information \r\n123\r\n[:] \r\n124\r\n[Provided that if the \r\nrecord is not p roduced \r\ndespite issuance of three \r\nnotices, it shall be \r\nconsidered as sufficient \r\nevidence that the person \r\nhas failed to maintain the \r\nrecord.] \r\n125\r\n[126[Such person in case of: \r\n(a) an individual, shall pay a \r\npenalty up to one hundred \r\nthousand rupees for the first \r\ndefault and one hundred \r\nthousand rupees for each \r\nsubsequent default; and \r\n(b) a company or association \r\nof persons, shall pay a penalty \r\nup to five hundred thousand \r\nrupees for the first default and \r\nfive hundred thousand rupees \r\nfor each subsequent default.] \r\n30, 32, 53  \r\nand 57] \r\n                                                           \r\n122Substituted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n123Substituted for the “full stop” by the Punjab Finance Act 2022 (IX  of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.4. \r\n124Added by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June 2022, \r\npp. 6339-6345, s.4. \r\n125Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n126Substituted by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1st July \r\n2026, pp. 21-24, s.5f (i). \r\n6. Any person who \r\nknowingly or \r\nfraudulently– \r\n(a) submits a false or \r\nforged document to any \r\nofficer of the Authority; \r\nor  \r\n(b) destroys, alters, \r\nmutilates or falsifies the \r\nrecords; or  \r\n(c) makes a false \r\nstatement, false \r\ndeclaration, false \r\nrepresentation, false \r\npersonification, or gives \r\nany false information\r\n127\r\n[; \r\nor] \r\n128\r\n[(d) fails to pay, \r\nrecover, or deposit the \r\nactual amount of tax, or \r\nclaims inadmissible tax \r\ncredit or adjustment or \r\ndeduction or refund.] \r\n \r\nSuch person shall be liable to \r\npay a penalty of \r\n129\r\n[fifty] \r\nthousand rupees or one \r\nhundred per cent of the tax \r\npayable for the tax period to \r\nwhich the offence relates, \r\nwhichever is higher.  \r\nSuch person shall further be \r\nliable, upon conviction by a \r\nSpecial Judge, to imprisonment \r\nfor a term which may extend to \r\nfive years or with fine which may \r\nextend to an amount equal to \r\nthe tax payable for the tax \r\nperiod to which the offence \r\nrelates, or with both. \r\nGeneral \r\n7. Where any person who \r\ndenies or obstructs the \r\naccess of an authorized \r\nofficer to the business \r\npremises, registered \r\noffice or to any other \r\nplace where records \r\nare kept, or otherwise \r\nrefuses access to \r\naccounts or records. \r\nSuch person shall be liable to \r\npay a penalty of twenty five \r\nthousand rupees or one \r\nhundred per cent of the tax \r\npayable for the tax perio d to \r\nwhich the offence relates, \r\nwhichever is higher.  \r\nSuch persons shall, further be \r\nliable, upon conviction by a \r\nSpecial Judge, to imprisonment \r\nfor a term which may extend to \r\nfive years, or with a fine which \r\nmay extend to an amount equal \r\nto the tax payabl e for the tax \r\nperiod to which the offence \r\nrelates, or with both. \r\n31, 32 and \r\n56 \r\n                                                           \r\n127Substituted for the “full stop” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.4. \r\n128Added by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24th June 2022, \r\npp. 6339-6345, s.4. \r\n129Substituted for the words “twenty five” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette \r\n(Extraordinary), dated: 24th June 2022, pp. 6339-6345, s.4. \r\n8. Where any person \r\ncommits, causes to \r\ncommit or attempts to \r\ncommit tax fraud, or \r\nabets or connives in the \r\ncommission of tax fraud \r\nequal to twenty five \r\nthousand rupees or \r\nmore. \r\nSuch person shall be liable to \r\npay a penalty of up to five \r\nhundred thousand rupees, but \r\nnot less than twenty five \r\nthousand rupees, or one \r\nhundred per cent of the tax \r\npayable for the tax period to \r\nwhich the offence relates, \r\nwhichever is higher.  \r\nSuch perso n shall, further be \r\nliable, upon conviction by a \r\nSpecial Judge, to imprisonment \r\nfor a term which may extend to \r\nfive years, or with fine which \r\nmay extend to an amount equal \r\nto the tax payable for the tax \r\nperiod to which the offence \r\nrelates, or with both. \r\n2(43) \r\n9. Where any person \r\nviolates any embargo \r\nplaced on providing  of \r\nservice \r\n130\r\n[or tempers a \r\nseal placed by an \r\nofficer of the Authority]. \r\nSuch person shall be liable to \r\npay a penalty of \r\n131\r\n[one hundred] \r\nthousand rupees or \r\n132\r\n[equal to]  \r\nthe amount of the tax sou ght to \r\nbe recovered, whichever is \r\nhigher.  \r\nSuch person shall, further be \r\nliable, upon conviction by a \r\nSpecial Judge, to imprisonment \r\nfor a term which may extend to \r\none year, or with fine which may \r\nextend to amount equal to the \r\namount of the tax sought to b e \r\nrecovered, or with both. \r\n70 \r\n10. Where any person \r\nobstructs any officer of \r\nthe Authority in the \r\nperformance of his \r\nofficial duties under this \r\nAct or the rules. \r\nSuch person shall be liable to \r\npay a penalty of \r\n133\r\n[one hundred \r\nthousand] rupees or one hundred \r\nper cent of the tax payable for \r\nthe tax period to which the \r\noffence relates, whichever is \r\nhigher. \r\nSuch person shall be further \r\n136\r\n[ General \r\nand \r\nsection 59 \r\nand \r\nsection 70] \r\n                                                           \r\n130Substituted for the words “in connection with recovery of the tax” by the Punjab Finance Act 2019 (XV of 2019), published in \r\nthe Punjab Gazette (Extraordinary), dated: 28 June 2019, pp. 4105-4114, s. 6. \r\n131Substituted for the words “twenty fiv e” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette \r\n(Extraordinary), dated: 24th June 2022, pp. 6339-6345, s.4. \r\n132Substituted for the words “ten percent of” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gaz ette \r\n(Extraordinary), dated: 24th June 2022, pp. 6339-6345, s.4. \r\n133Substituted for the words “twenty five thousand” by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab \r\nGazette (Extraordinary), dated: 16 June 2017, pp. 8235-8250, s.4. \r\nliable, upon conviction by a \r\nSpecial Judge, to imprisonment \r\nfor a term which may extend to \r\none year or with fine not \r\nexceeding fifty thousand rupees \r\nor with both\r\n134\r\n[:] \r\n135\r\n[Provided that where any \r\nrecipient of a service does not \r\npay the amount of tax due to be \r\npaid to a service provider, such \r\nrecipient shall also be liable to \r\naction for obstruction under this \r\nprovision.] \r\n11. Where any person who \r\nfails to fulfill any of the \r\nconditions, limitations or \r\nrestrictions prescribed \r\nin a notification issued \r\nunder any of the \r\nprovisions of the Act or \r\nthe rules. \r\nSuch person shall be liable to \r\npay a penalty of  \r\n137\r\n[ten thousand \r\nrupees or five per cen t of the \r\namount of tax involved ], \r\nwhichever is higher. \r\nGeneral \r\n12. Where any person who \r\ncontravenes any \r\nprovision of this Act or \r\nthe rules for which no \r\npenalty has specifically \r\nbeen provided in this \r\nsection. \r\nSuch pers on shall be liable to \r\npay a penalty of ten thousand \r\nrupees or \r\n138\r\n[five] per cent of the \r\ntax payable for the tax period to \r\nwhich the offence relates, \r\nwhichever is higher. \r\nGeneral \r\n13. Where any person \r\nrepeats an offence for \r\nwhich a penalty is \r\nprovided under this Act.  \r\nSuch person shall be liable to \r\npay twice the amount of penalty \r\nprovided under the Act for the \r\nsaid offence. \r\nGeneral \r\n14. Where any person–  \r\n(a) knowingly and \r\nwithout lawful \r\nSuch person shall pay a penalty \r\nof twenty five thous and rupees \r\nor one hundred per cent of the \r\nGeneral \r\n                                                                                                                                                                                     \r\n136Substituted for the words “ General and section 59 ” by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab \r\nGazette (Extraordinary), dated: 16 June 201 7, pp. 8235-8250, s.4. It was earlier substituted for the existing entry “General” by \r\nthe Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette (Extraordinary), dated \r\n26.6.2015, pages 7361-7368. \r\n134Substituted for the “full-stop” by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab \r\nGazette (Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n135Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s .6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n137Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4.  \r\n138Substituted for the word “three” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette \r\n(Extraordinary), dated: 24th June 2022, pp. 6339-6345, s.4. \r\nauthority gains \r\naccess to or \r\nattempts to gain \r\naccess to the \r\ncomputerized \r\nsystem; or  \r\n(b) unauthorizedly uses \r\nor discloses or \r\npublishes or \r\notherwise \r\ndisseminates \r\ninformation obtained \r\nfrom the \r\ncomputerized \r\nsystem; or  \r\n(c) falsifies any record \r\nor information stored \r\nin the computerized \r\nsystem; or  \r\n(d) knowingly or \r\ndishonestly \r\ndamages or impairs \r\nthe computerized \r\nsystem; or  \r\n(e) knowingly or \r\ndishonestly \r\ndamages or impairs \r\nany duplicate tape \r\nor disc or other \r\nmedium on which \r\nany information \r\nobtained from the \r\ncomputerized \r\nsystem is kept or \r\nstored; or  \r\n(f) unauthorizedly uses \r\nunique user \r\nidentifier of any \r\nother registered \r\nuser to authenticate \r\na transmission of \r\ninformation to the \r\ncomputerized \r\nsystem; or  \r\n(g) fails to comply with \r\nor contravenes any \r\nof the conditions \r\namount equal to the loss caused \r\nto the tax revenue.  \r\nSuch person shall further be \r\nliable, upon conviction by the \r\nSpecial Judge, to imprisonment \r\nfor a term which may extend to \r\none year, or with fine which may \r\nextend to an amount equal to \r\nthe loss caused to the tax \r\nrevenue, or with both. \r\nprescribed for \r\nsecurity of unique \r\nuser identifier.  \r\n139\r\n[15 Where any person:  \r\n(a) avoids, denies or \r\nobstructs installation of \r\nelectronic invoice \r\nmonitoring system at a \r\nbusiness premises; or \r\n(b) fails to comply with \r\nthe electroni c invoice \r\nmonitoring system or \r\nissues invoices \r\nbypassing the system. \r\nSuch person shall be liable to \r\npay a penalty of up to one \r\n140[million] rupees, but not less \r\nthan 141[four hundred]  thousand \r\nrupees. In case of three acts of \r\ncommission or omission, the \r\nbusiness premises of such \r\nperson may further be liable to \r\nbe sealed for a period which \r\nmay extend to one month. \r\n59A \r\n16 Where any person: \r\n(a) causes intentional \r\ndamage to or \r\nintervention in the \r\nelectronic invoice \r\nmonitoring system; or \r\n(b) impedes or \r\nobstructs tr ansmission \r\nof invoice data to the \r\nAuthority. \r\nSuch person shall be liable to \r\npay a penalty of 142[five hundred] \r\nthousand rupees for each act of \r\ncommission. In case of three \r\nacts of such commission, the \r\nbusiness premises of such \r\nperson shall be liable to be \r\nsealed for a period which may \r\nextend to one month and such \r\nperson shall further be liable, \r\nupon conviction by a Special \r\nJudge, to imprisonment for a \r\nterm which may extend to one \r\nyear, or with fine which may \r\nextend to the amount equal to \r\nthe tax payable for t he tax \r\nperiod to which the  offence \r\nrelates, or with both.  \r\n59A] \r\n143\r\n[17 Where any person fails \r\nor refuses to issue a tax \r\nSuch person shall be liable to \r\npay a penalty of 144[five hundred] \r\n30 \r\n                                                           \r\n139Inserted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 October \r\n2018, pp. 805-818, s. 4: it came into force on 1 November 2018. \r\n140Substituted for the words “ hundred thousand ” by the Punjab Finance Act 202 5 (LVIII of 202 5), published in the Punjab \r\nGazette (Extraordinary), dated: 30th June 2025, pp. 5437-5449, s.9(a)(i): it came into force on 1st July 2025.  \r\n141Substituted for the words “ twenty five” by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab Gazette \r\n(Extraordinary), dated: 30th June 2025, pp. 5437-5449, s.9(a)(ii): it came into force on 1st July 2025.  \r\n142Substituted for the words one hundred\" by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazette \r\n(Extraordinary), dated: 1st July 2026, pp. 21-24, s.5f (ii). \r\n143Inserted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 6. \r\ninvoice. thousand rupees on first default \r\nand 145[one million]  rupees for \r\neach subsequent default. \r\nIn case of three acts of such \r\ndefault, the business premises \r\nshall be liable to be sealed for a \r\nperiod which may extend to one \r\nmonth. \r\n  18 Where any person fails \r\nto intimate any change \r\nin particulars of \r\nregistration including \r\nthe particulars relating \r\nto business address, \r\n146\r\n[business bank \r\naccount, changes in \r\ntaxable / economic \r\nactivity etc. in \r\naccordance with the \r\nrequirements \r\nprescribed under this \r\nAct and rules made \r\nthereunder within \r\nfourteen days of such \r\nchange]. \r\n147\r\n[Such person sha ll be liable to \r\na penalty which may range from \r\nfifty thousand rupees to one \r\nhundred thousand rupees.]. \r\n25 \r\n  19 Where any person fails \r\nto declare, conceals \r\nany of business bank \r\naccounts or gives \r\nmisleading declaration \r\nor fails to intimate any \r\nchange in bus iness \r\nbank account within \r\nfourteen days of such \r\nchange. \r\nSuch person shall be liable to \r\npay a penalty which may range \r\nfrom one hundred thousand \r\nrupees to five hundred thousand \r\nrupees. \r\n25 \r\n                                                                                                                                                                                     \r\n144Substituted for the word \"twenty\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette \r\n(Extraordinary), dated: 1st July 2026, pp. 21-24, s.5f (iii). \r\n145Substituted for the words \"fifty thousand\" by the Punjab Finance Act 2026 (L of 2026 ), publi shed in the Punjab Gazette \r\n(Extraordinary), dated: 1st July 2026, pp. 21-24, s.5f (iii). \r\n  \r\n146Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n147Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n  20 Where any person \r\neither avoids, defies, \r\nfails to comply with \r\nelectronic invoicing \r\nsystem or issues \r\ninvoices bypassing the \r\nelectronic invoicing \r\nsystem. \r\nSuch person shall be liable to \r\npay a penalty of up to 148[five \r\nhundred]. \r\nIn case of three consecutive \r\ndefaults, the business premises \r\nof such person may further be \r\nliable to sealing for a period \r\nwhich may extend to one \r\nmonth.] \r\n149\r\n[59B]] \r\n150\r\n[21 Where a registered \r\nperson charges sales \r\ntax in excess to the rate \r\nprovided in the Second \r\nSchedule \r\n151\r\n[Such person shall be liable to \r\npay a penalty of twenty \r\nthousand rupees on first defaul t \r\nand fifty thousand rupees for \r\neach subsequent default: \r\nProvided that in case of three \r\ndefaults, the business premises \r\nof such person may be liable to \r\nsealing for a period which may \r\nextend to one month.] \r\n10] \r\n152\r\n[22 Where any person \r\nunauthorizedly issues \r\nan invoice in which an \r\namount of tax is \r\nspecified. \r\nSuch person shall be liable to \r\npay a penalty of ten thousand \r\nrupees per invoice or five \r\npercent of the amount of tax \r\ninvolved, whichever is higher. \r\n30 \r\n                                                           \r\n148Substituted by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1st July \r\n2026, pp. 21-24, s.5f (iv). \r\n149For the word “59A” substituted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette \r\n(Extraordinary), dated: 30th June 2021, pp. 10047-10050 s.5. \r\n150Added by the Punjab Finance Act 2021 (XIX of 2021), pub lished in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2021, pp. 10047-10050 s.5. \r\n151Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n152Added by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June 2022, \r\npp. 6339-6345, s.4. \r\n23 Where a bank fails to \r\nattach, or delays in \r\nattaching the bank \r\naccount of a person, \r\nspecified in the notice \r\nissued by an officer of \r\nthe Authority, from \r\nwhom tax is sought to \r\nbe recovered, or fails to \r\npay or delays payment \r\nof such amount. \r\nSuch bank shall be liable to pay \r\na penalty of one hundred \r\nthousand rupe es or one \r\nhundred percent of the tax \r\nsought to be recovered, \r\nwhichever is higher. The \r\nconcerned manager or officer in-\r\ncharge of such bank shall \r\nfurther be liable, upon conviction \r\nby a Special Judge, to \r\nimprisonment, which may \r\nextend to one year or with fin e, \r\nwhich may extend to an amount \r\nequal to the amount of tax \r\nsought to be recovered or with \r\nboth. \r\n70 \r\n24 Where any person \r\nrefuses to receive any \r\nnotice or order issued \r\nby an officer of the \r\nAuthority. \r\nSuch person shall be liable to \r\npay a penalty of fifty tho usand \r\nrupees or one hundred percent \r\nof the tax payable for the tax \r\nperiod to which the offence \r\nrelates, whichever is higher.  \r\n78] \r\n153[25 where any person \r\nrefuses to accept \r\npayments through \r\ndigital means i.e. \r\n(debit/credit cards, \r\nmobile wallets or QR \r\nscanning). \r\n \r\nSuch person shall be liable to \r\npay a penalty of up to one \r\nmillion rupees: \r\nProvided  that  the  penalty shall \r\nnot  be  less  than four  hundred \r\nthousand  rupees  on  first  and \r\nthree  hundred  thousand \r\nrupees on each subsequent \r\ndefault: \r\nProvided furthe r that in case of \r\nthree acts of commission or \r\nomission, the business premises \r\nof such person may further be \r\nliable to be sealed for a period \r\nwhich may extend to one month. \r\n \r\n \r\n \r\n \r\n \r\n \r\nGeneral] \r\n                                                           \r\n153Added by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2025, pp. 5437-5449, s.9(b): it came into force on 1st July 2025. \r\n49. Default surcharge .– (1) Notwithstanding the provisions of sectio n 24, if a \r\nregistered person does not pay the tax due or any part thereof, whether willfully or \r\notherwise, on time or in the manner specified under this Act, rules or notifications or \r\nprocedures issued thereunder, he shall, in addition to the tax due and a ny penalty \r\nunder section 48, pay default surcharge at the rate mentioned below:– \r\n(a) the person liable to pay any amount of tax or charge shall pay default \r\nsurcharge at the rate of inter-bank rate plus three per cent per annum \r\nof the amount of the tax due; and \r\n(b) in case, the default is on account of tax fraud, the person who has \r\ncommitted tax fraud shall pay default surcharge at the rate of two per \r\ncent per month, of the amount of tax evaded, till such time the entire \r\nliability including the amount of default surcharge is paid.  \r\n(2) For the purpose of calculation of default surcharge, the period of \r\ndefault shall be reckoned from the sixteenth day following the due date of the tax \r\nperiod to which the default relates, to the day preceding the date on which t he tax \r\ndue is actually paid. \r\nExplanation.– For purposes of this section, the tax due does not include the amount \r\nof penalty.  \r\n50. Exemption from penalty and default surcharge.– The Government may, by \r\na notification in the official Gazette, exempt any regis tered person or any taxable \r\nservice from payment of the whole or any part of the penalty and default surcharge \r\nsubject to such conditions and limitations as may be specified.   \r\n51. Compounding of offences .– Notwithstanding anything contained in any \r\nother provision of this Act, where any person has committed any offence warranting \r\nprosecution under the Act, the Authority may, either before or after the institution of \r\nany proceedings for the prosecution of such offence, compound the offence and \r\nterminate the proceedings if such person pays the amount of the tax due along with \r\nsuch default surcharge and penalty as is determined by the Authority  under the \r\nprovisions of this Act and the rules.  \r\n52. Recovery of tax not levied or short -levied.– (1) Where by reason of \r\ninadvertence, error, misconstruction or for any other reason, any tax or charge has \r\nnot been levied or has been short levied, the person liable to pay such amount of the \r\ntax or charge shall be served with a notice, within \r\n154\r\n[ \r\n155\r\n[eight] years] of the relev ant \r\ntax period \r\n156\r\n[for periods before 1 st of July 2022 and within five years from the end of \r\nthe financial year in which the relevant tax period falls for tax periods after 1 st July \r\n2022,] requiring him to show cause for payment of the amount specified in th e \r\nnotice. \r\n(2) Where by reason of some collusion, abetment, deliberate attempt, mis -\r\nstatement, fraud, forgery, false or fake documents– \r\n                                                           \r\n154Substituted for the words “three years” by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in \r\nthe Punjab Gazette (Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n155Substituted for the word “five” by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 October 2018, pp. 805-818, s. 4: it came into force on 1 November 2018.  \r\n156Inserted by the Punjab Finance Act 2022 (IX o f 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4.  \r\n(a) any tax or charge has not been paid or is, short paid, the person liable \r\nto pay such tax shall be served with a notic e within \r\n157\r\n[eight] years of \r\nrelevant tax period, \r\n158\r\n[for periods before 1 st of July 2022 and within five \r\nyears from the end of the financial year in which the relevant tax period \r\nfalls for tax periods after 1 st July 2022,] requiring him to show cause for \r\nnon-payment of such tax; and  \r\n(b) any amount of the tax is refunded which is not due, the person \r\nobtaining such refund shall be served with a notice within  \r\n159\r\n[five years \r\nfrom the end of the financial year in which the refund was received ] to \r\nshow cause for recovery of such refund. \r\n(3) The officer shall, after considering the objections of the person served \r\nwith a notice under sub -sections (1) or (2) or if the objections are not received within \r\nthe stipulated period, determine the amount of the tax or charge paya ble by him and \r\nsuch person shall pay the amount so determined.  \r\n160\r\n[(4) Any order under subsection (3) shall be made within one year from the \r\nend of the financial year in which the show cause notice is issued.] \r\n(5) In computing the period specified in sub -section (4), any period during \r\nwhich the proceedings are adjourned on account of a stay order or proceedings \r\nunder section 69 \r\n161\r\n[*****] shall be excluded.  \r\n53. Power to summon persons to give evidence and produce documents .– \r\nAn officer may summon any person w hose attendance he considers necessary \r\neither to tender evidence or to produce documents or any other thing in any audit, \r\ninquiry, investigation or proceedings which such officer is making for any of the \r\npurposes of this Act and the rules. \r\n(2) Any person summoned under sub -section (1) shall be bound to attend \r\neither in person or by an authorized agent, as the officer may direct. \r\n(3) Notwithstanding anything in sub -sections (1) and (2), a person who is \r\nexempt from personal appearance in a Court under section s 132 and 133 of the \r\nCode of Civil Procedure (V of 1908), shall not be required to appear in person. \r\n(4) Any proceedings under this Act or the rules before an officer shall be \r\ndeemed to be judicial proceedings within the meaning of sections 193 and 228 of the \r\nPakistan Penal Code (XLV of 1860). \r\n54. Power to arrest and prosecute .– (1) An officer authorized by the Authority \r\nby notification in the official Gazette  in this behalf, who on the basis of material \r\nevidence has reasonable cause to believe that any person has committed a tax fraud \r\n                                                           \r\n157Ibid.  \r\n158Inserted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n159Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n160Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary) , dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n161Omitted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\nor any offence warranting prosecution under this Act, may cause arrest of such \r\nperson.  \r\n(2) All arrests made under this Act shall be carried out in accordance with \r\nthe relevant provisions of the Code of Criminal Procedure, 1898 (V of 1898). \r\n(3) Where the person suspected of tax fraud or any offence warranting \r\nprosecution under this Act is a company, every director or officer of that company \r\nwhom the officer has reason to believe is personally responsible for actions of the \r\ncompany contributing to the tax fraud or any offence warranting prosecution under \r\nthis Act shall be liable to arrest provided that such arrest shall not absolve the \r\ncompany from the liabilities of payment of the tax, default surcharge and any penalty \r\nimposed or due under this Act.  \r\n55. Procedure to be followed on arrest of a person .– (1) When an officer \r\narrests a person under section 54, he shall immediately intimate the fact of arrest of \r\nthat person to the Special Judge who may direct such officer to produce t hat person \r\nat such time and place and on such date as the Special Judge considers expedient. \r\n(2) Notwithstanding anything contained in sub -section (1), any person \r\narrested under this Act shall be produced before the Special Judge or, if there is no \r\nSpecial Judge within a reasonable distance, to the nearest Magistrate within twenty -\r\nfour hours of such arrest, excluding the time necessary for the journey from the place \r\nof arrest to the court of the Special Judge or of the Magistrate.  \r\n(3) When any person is produced under sub-section (2) before the Special \r\nJudge, the Special Judge may, on the request of such person, after perusing the \r\nrecord, if any and after giving the prosecution an opportunity of being heard, admit \r\nhim to bail on his executing a bond, with or without sureties, or refuse to admit him to \r\nbail and direct his detention at such place as he deems fit. \r\n(4) Nothing contained herein shall preclude the Special Judge from \r\ncancelling the bail of any such person at a subsequent stage if, for any reason, h e \r\nconsiders such cancellation necessary, but before passing such order he shall afford \r\nsuch person an opportunity of being heard, unless for reasons to be recorded he \r\nconsiders that the affording of such opportunity shall defeat the purpose of this Act. \r\n(5) When such person is produced under sub -section (2) before a \r\nMagistrate, such Magistrate may, after authorizing his detention in such custody at \r\nsuch place and for such period as he considers necessary or proper for facilitating \r\nhis earliest production be fore the Special Judge, direct his production before the \r\nSpecial Judge on a date and time to be fixed by him or direct such person to be \r\nforthwith taken to, and produced before the Special Judge and he shall be so taken \r\nor produced.  \r\n(6) Nothing in sub -sections (2), (3) and (4) shall preclude the Special \r\nJudge or the Magistrate from remanding any such person to the custody of the \r\nofficer holding an inquiry or investigation  against that person if such officer makes a \r\nrequest in writing to that effect, and th e Special Judge or the Magistrate, after \r\nperusing the record, if any, and hearing such person, is of the opinion that for the \r\ncompletion of inquiry or investigation it is necessary to make such order but the total \r\nperiod of such custody shall not exceed fourteen days. \r\n(7) When any person is arrested under this Act, the arresting officer shall \r\nrecord the fact of arrest and other relevant particulars in the register specified in sub -\r\nsection (11) and shall immediately proceed to inquire into the charge against  such \r\nperson and if he completes the inquiry within twenty -four hours of his arrest, and he \r\nmay, after producing such person before the Special Judge or the Magistrate, make \r\na request for his further detention in his custody. \r\n(8) While holding an inquiry u nder sub -section (7), the officer shall \r\nexercise the same powers as are conferred upon or exercisable by an officer in \r\ncharge of a police station under the Code of Criminal Procedure, 1898 (V of 1898), \r\nbut such officer shall exercise such powers subject to  the foregoing provisions of this \r\nsection while holding an inquiry under this Act. \r\n(9) If the officer, after holding an inquiry, is of the opinion that there is no \r\nsufficient evidence or reasonable ground for suspicion against such person, he shall \r\nrelease him on his executing a bond, with or without sureties, and shall direct such \r\nperson to appear, as and when required, before the Special Judge, and make a \r\nreport to the Special Judge for the discharge of such person and shall make a full \r\nreport of the case to his immediate superior. \r\n(10) The Special Judge to whom a report has been made under sub -section \r\n(8) may, after the perusal of record of the inquiry, and hearing the prosecution, agree \r\nwith such report and discharge the accused or, if he is of the opini on that there is \r\nsufficient ground for proceedings against such person, proceed with his trial and \r\ndirect the prosecution to produce evidence. \r\n(11) The officer holding an inquiry under this section shall maintain a \r\nregister to be called register of arrests  and detentions in the form prescribed by the \r\nGovernment in which he shall enter the name and other particulars of every person \r\narrested under this Act, together with the time and date of arrest, the details of the \r\ninformation received, the details of thin gs, goods or documents, recovered from his \r\ncustody, the name of the witnesses and the explanation, if any, given by him and the \r\nmanner in which the inquiry has been conducted from day to day; and, such register \r\nor authenticated copies of its entries shall be produced before the Special Judge, \r\nwhenever it is directed by the Special Judge.  \r\n(12) After completing the inquiry, the officer shall, as early as possible, \r\nsubmit to the Special Judge a complaint in the same form and manner in which the \r\nofficer in charge of a police station submits a report before a Court.  \r\n(13) Any Magistrate of the first class may record any statement or \r\nconfession during inquiry or investigations under this Act in accordance with the \r\nprovisions of section 164 of the Code of Criminal Procedure, 1898 (V of 1898).  \r\n56. Authorized officers to have access to premises, stocks, accounts and \r\nrecords.– (1) Any officer, authorized in this behalf by the 162[Commissioner] 163[* * * * * \r\n* *], shall have free and full access to the business premises, registered office or any \r\nother place where any business records or documents required under this Act and \r\nthe rules are kept or maintained by any registered person or a person liable for \r\n                                                           \r\n162Substituted for the word \"Authority\" by the Punjab Finance Act 2 026 (L of 2026 ), published in the Punjab Gazette \r\n(Extraordinary), dated: 1st July 2026, pp. 21-24, s.5 (g). \r\n163Omitted for the words  \"by notification in the official Gazette \" by the Punjab Finance Act 2026 (L of 2026 ), published in the \r\nPunjab Gazette (Extraordinary), dated: 1st July 2026, pp. 21-24, s.5 (g). \r\nregistration or whose business activities are covered under this Act a nd the rules or \r\nwho may be required for any inquiry or investigation in any tax fraud committed by \r\nhim or his agent or any other person; and such officer may, at any time, inspect the \r\nrecords, data, documents, correspondence, accounts, statements, utility bills, bank \r\nstatements, information regarding nature and sources of funds or assets with which \r\nhis business is financed, and any other records or documents, including those which \r\nare required under any other law maintained in any form or mode and may take into \r\nhis custody such records, statements, diskettes or documents, in original or copies, \r\nin such form as the officer may deem fit against a signed receipt. \r\n(2) The registered person, his agent or any other person specified in sub -\r\nsection (1) shall answer any question or furnish such information or explanation as \r\nmay be asked by the authorized officer.  \r\n(3) All other Government departments, local bodies, autonomous bodies, \r\ncorporations or such other institutions shall supply requisite information and render  \r\nnecessary assistance to the authorized officer in the course of inquiry or \r\ninvestigation under this section.  \r\n57. Obligation to produce documents and provide information .– (1) \r\nNotwithstanding anything contained in this Act or any other law, any person req uired \r\nto maintain any record under this Act and the rules, shall, on demand by an officer, \r\n164\r\n[****], by notice in writing, as and when specified in the notice– \r\n(a) produce for examination, such documents or records which the officer \r\nconsiders necessary or r elevant to the audit, inquiry or investigation \r\nunder this Act; \r\n(b) allow the officer to take extracts from or make copies of such \r\ndocuments or records; and  \r\n(c) appear before the officer and answer any question put to him \r\nconcerning the documents and recor ds relating to the audit, inquiry or \r\ninvestigation referred to in clause (a).  \r\n165\r\n[(2) An officer conducting an audit, enquiry, investigation or otherwise for \r\nthe purposes of the Act or the rules may require in writing any person to furnish any \r\ninformation as is held by the person.] \r\n(3) The Authority may require, in writing, any person, department, \r\ncompany or organization, to provide any information or data held by that person, \r\ndepartment, company or organization, which, in the opinion of the Authority \r\n166\r\n[or an \r\nofficer authorized by the Authority], is required for purposes of formulation of policy \r\nor administering or implementing this Act and the rules.  \r\n(4) Every person, department, company or organization shall furnish the \r\ninformation requisitioned by the Aut hority or the officer under subsections (2) or (3), \r\nwithin the time specified in the notice issued by the Authority. \r\n                                                           \r\n164Omitted for the words \"not below the rank of an Assistant Commissioner,\" by the Punjab Finance Act 2020 (VIII of 2020), \r\npublished in the Punjab Gazette (Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n165Substituted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n166Inserted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; an d published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n58.  Searches under warrants .–(1) Where any officer has reason to believe that \r\nany documents or things which in his opinion, may be useful for, or relevant to, any \r\nproceedings under this Act are kept in any place, he may after obtaining a warrant \r\nfrom the Magistrate or from the Commissioner, enter that place and cause a search \r\nto be made at any time.  \r\n(2) All searches made under sub -section ( 1) shall be carried out in \r\naccordance with the relevant provisions of the Code of Criminal Procedure, 1898 (V \r\nof 1898). \r\n59. Posting of an officer to business premises.– (1) Subject to such conditions \r\nand restrictions as it deems fit to impose, the Authorit y may post an officer to the \r\npremises of a registered person to monitor the provision \r\n167\r\n[and receipt] of services by \r\nsuch registered person. \r\n(2) Notwithstanding anything contained in sub -section (1), if a \r\nCommissioner, on the basis of material evidence, has  reasonable cause to believe \r\nthat a registered person is involved in evasion of the tax or tax fraud, he may, by \r\nrecording the grounds in writing, post an officer of the Authority to the premises of \r\nsuch registered person to monitor provision \r\n168\r\n[and receipt ] of services by such \r\nperson. \r\n(3) A person to whose premises, an officer of the Authority is posted under \r\nthis section, shall provide on his own cost, all facilities required to meet the \r\ndepartmental requirements of such posting as determined by the Author ity or the \r\nCommissioner. \r\n169\r\n[59A. Power to Seal the Business Premises .– When an officer of the Authority \r\nnot below the rank of Commissioner has reason to believe that the Act or the rules \r\nmade thereunder are not obeyed and observed at a business premises, he  may by \r\nan order in writing, seal that premises for a period which may extend to one month \r\nupon giving a notice in writing to this effect. \r\n59B. Monitoring or Tracking by Electronic or other Means .– (1) Subject to such \r\nconditions, restrictions and procedure s, as it deems fit to impose, the Authority may, \r\nby notification in the official Gazette, determine any registered person or class of \r\nregistered persons or any of the services or class of services in respect of which \r\nmonitoring or tracking of provision of service or services may be enforced through \r\nelectronic or other means. \r\n (2) The Authority may, in the prescribed manner, devise and enforce an \r\nelectronic system for monitoring and capturing the transactions recorded or the \r\ninvoices issued by a registered p erson or a class of registered persons or a service \r\nor services or class of services, and for transferring the electronic information so \r\nobtained to its computer system at such times as it deems fit. \r\n                                                           \r\n167Inserted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2021, pp. 10047-10050 s.5. \r\n168Inserted by the Punja b Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2021, pp. 10047-10050 s.5. \r\n169 Inserted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 October \r\n2018, pp. 805-818, s. 4: it came into force on 1 November 2018. \r\n \r\n170\r\n[(2A) The Authority may, in the prescribed manner, dev ise, implement and \r\ndeclare mandatory an electronic invoicing system for issuance of tax invoices by a \r\nregistered person or a class of registered persons or a service or a class of \r\nservices.] \r\n (3) The Commissioner may order, as and when required, video vigilance of \r\nthe economic activity of a registered person or class of registered persons to monitor \r\nprovision of taxable services including counting of heads of visiting customers, \r\noccupancy of sitting space and regularity of issuance of invoices. \r\n (4) For the  purpose of this section, the Authority shall, in the prescribed \r\nmanner, take measures for the security protection and processing of personal data \r\nof natural persons. \r\n (5) From such date as may be specified by the Authority, the persons \r\nproviding or render ing taxable services shall compulsorily use such electronic \r\nmeans, modes or systems, as may be prescribed by the Authority for issuance of tax \r\ninvoice.] \r\n60. Powers of adjudication .– (1) In respect of cases involving determination of \r\ntax liability, assessme nt of the tax, charging of default surcharge, imposition of \r\npenalty and recovery of amount erroneously refunded or any other contravention or \r\nviolation including tax fraud under this Act or the rules, the jurisdiction and powers of \r\nadjudication of the officers shall be as follows:– \r\n   (a) Additional Commissioner : Cases without any restriction as to the \r\namount of the tax involved \r\n171\r\n[* * * * * *]; \r\n172\r\n[(b) Assistant Commissioner/Deputy Commissioner: Cases where the \r\namount of the tax involved does not exceed 173[fifty] million rupees;” \r\nand;] \r\n174\r\n[(c) Enforcement Officer/Audit -cum-Risk Compliance Officer:  Cases \r\nwhere the amount of the tax involved does not exceed 175[twenty-five] \r\nmillion rupees; and;] \r\n176\r\n[(d) Other officers of the Authority: Such cases or class of cases as m ay \r\nbe prescribed by the Authority.] \r\n(2) The Commissioner may adjudicate any case falling in the jurisdiction \r\nand powers of any officer subordinate to him  \r\n177\r\n[or falling in jurisdiction specifically \r\n                                                           \r\n170Inserted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 6. \r\n171Omitted for the words \"or amount erroneously refun ded,\" by the Punjab Finance Act 2020 (VIII of 2020), published in the \r\nPunjab Gazette (Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n172Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dat ed: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n173Substituted for the word \"ten\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5h (i). \r\n174Substituted by the Punjab Finance Act 2020 (VIII  of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n175Substituted for the word \"five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5h (ii). \r\n176Substituted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 6. \r\nassigned to him by the Authority ] and appeal against the ord er passed by the \r\nCommissioner in such case shall lie to the Appellate Tribunal. \r\n(3) The Authority may regulate the system of adjudication including \r\ntransfer of cases and extension of time limit. \r\n178\r\n[(4) Notwithstanding the provisions of subsection (1), the A uthority may \r\nassign a case or class of cases to any of its officers involving any amount of tax \r\ninvolved.] \r\nExplanation.– For purposes of this section, the tax means the principal amount of \r\nthe tax other than default surcharge and in case where only default  surcharge is \r\ninvolved, the amount of default surcharge. \r\n61. Revision by the Commissioner .– (1) The Commissioner may, of his own \r\nmotion or on an application made in writing by a registered person for revision, call \r\nfor and examine the record of any proceed ings under this Act in which an order has \r\nbeen passed by an officer subordinate to him.  \r\n(2) If after examining the record under sub -section (1), the Commissioner \r\nis not satisfied with the legality or propriety of any order passed by an officer, the \r\nCommissioner may make such revision to the order as he may think fit. \r\n(3) No order imposing or enhancing any penalty or fine requiring payment \r\nof a greater amount of the tax than the originally levied amount shall be passed \r\nunless the person affected by such ord er has been given an opportunity of showing \r\ncause and of being heard. \r\n(4) The Commissioner shall not revise any order under sub-section (2) if– \r\n(a) an appeal under section 63 is pending or the matter has been referred \r\nfor resolution under section 69; \r\n(b) where an appeal against the order lies under section 63, the time within \r\nwhich such appeal can be made has not expired or the person has not \r\nwaived in writing his right of appeal; \r\n(c) in the case of an application made by a person, the application has not \r\nbeen made within ninety days of the date on which such order was \r\nserved on the person, unless the Commissioner is satisfied that the \r\nperson was prevented by sufficient cause from making the application \r\nwithin the time allowed; and \r\n(d) in the case where the Commissioner has on his own motion called for \r\nand examined an order passed by a subordinate officer, more than five \r\nyears have lapsed from the date of the original order. \r\n(5) No application for revision of an assessment shall be made under sub -\r\nsection (1) unless the amount of the tax due under the assessment, as is not in \r\ndispute, has been paid by the taxpayer.  \r\n                                                                                                                                                                                     \r\n177Inserted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (E xtraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n178Added by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June 2020, \r\npp. 4353-4359, s. 5. \r\n62. Revision by the Authority.– (1) The Authority may, of its own motion, call for \r\nand examine the record of any departmental proceedings under thi s Act or the rules \r\nfor the purpose of satisfying itself as to the legality or propriety of any decision or \r\norder passed therein by an officer.  \r\n(2) If after examining the record under sub -section (1), the Authority is not \r\nsatisfied with the legality or pro priety of any decision or order passed by an officer, it \r\nmay pass such order as it may think fit. \r\n(3) No order imposing or enhancing any penalty or fine requiring payment \r\nof a greater amount of the tax than the originally levied amount shall be passed \r\nunless the person affected by such order has been given an opportunity of showing \r\ncause and of being heard. \r\n(4) No proceeding under this section shall be initiated in a case where an \r\nappeal under section 66 is pending or the matter has been referred for  resolution \r\nunder section 69. \r\n(5) No order shall be made under this section after the expiry of five years \r\nfrom the date of the original decision or order of the subordinate officer referred to in \r\nsub-section (1). \r\nCHAPTER IX  \r\nAPPEALS \r\n63. Appeals.– (1) Any person,  other than the Authority or any of its employees, \r\naggrieved by any decision or order passed under section 60 by an officer of the  \r\nAuthority other than Commissioner may, within thirty days of the date of receipt of \r\nsuch decision or order, prefer an appeal to the Commissioner (Appeals). \r\n(2) An appeal under sub-section (1) shall– \r\n(a) be in the prescribed form; \r\n(b) be verified in the prescribed manner; \r\n(c) state precisely the grounds upon which the appeal is made;  \r\n(d)  be accompanied by the fee specified in sub-section (3); and  \r\n(e) be lodged with the Commissioner (Appeals) within the time set out in \r\nsub-section (4).  \r\n(3) The prescribed fee shall be– \r\n(a) where the appellant is a company, one thousand rupees; or  \r\n(b) where the appellant is not a company, two hundred rupees.  \r\n179\r\n[(4) An appeal under subsection (1) may be filed manually or electronically \r\nas may be specified by the Authority.] \r\n(5) The Commissioner (Appeals) may, upon application in writing by the \r\nappellant, admit an appeal after the expiration of th e period specified in sub -section \r\n                                                           \r\n179Substituted by the Punjab Finance Act 2020 (VIII of 2 020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n(4) if the Commissioner (Appeals) is satisfied that the appellant was prevented by \r\nsufficient cause from lodging the appeal within that period.  \r\n64. Procedure in appeal .– (1) The Commissioner (Appeals) shall give notice of  \r\nthe day fixed for the hearing of the appeal to the appellant and to the officer of the \r\nAuthority against whose order the appeal has been made.  \r\n(2) The Commissioner (Appeals) may adjourn the hearing of the appeal \r\nfrom time to time. \r\n(3) The Commissioner (A ppeals) may, before the hearing of an appeal, \r\nallow the appellant to file any new ground of appeal not specified in the grounds of \r\nappeal already filed by the appellant where the Commissioner (Appeals) is satisfied \r\nthat the omission of the ground from the form of the appeal was not willful or \r\nunreasonable. \r\n(4) The Commissioner (Appeals) may stay the recovery of any tax due by \r\nvirtue of the decision or order being appealed against and any such order made by \r\nthe Commissioner (Appeals) shall remain operative f or not more than fifteen days \r\nduring which period a notice shall be issued to the respondent and after hearing the \r\nparties, the order staying recovery may be confirmed, varied or vacated as the \r\nCommissioner (Appeals) deems fit but the stay order so confirm ed or varied shall \r\nremain operative for not more than sixty days, including any period for which the \r\nrecovery may have been stayed prior to the confirmation or variation of the stay \r\norder. \r\n(5) The Commissioner (Appeals) may, before disposing of an appeal, call \r\nfor such particulars, documents, records or information as the Commissioner \r\n(Appeals) may require respecting the matters arising in the appeal or cause further \r\ninquiry to be made by the officer of the Authority.  \r\n65. Decision in appeal .– (1) In dispos ing of an appeal lodged under section 63, \r\nthe Commissioner (Appeals) may pass such order as he thinks fit, confirming, \r\nvarying, altering, setting aside or annulling the decision or order appealed against.  \r\n(2) In deciding an appeal, the Commissioner (Appea ls) may make such \r\nfurther inquiry as may be necessary provided that he shall not remand the case for \r\nde novo consideration. \r\n(3) The Commissioner (Appeals) shall not increase the amount of any tax \r\npayable by the appellant unless the appellant has been given  an opportunity of \r\nshowing cause against such increase. \r\n(4) The Commissioner (Appeals) shall communicate his order to the \r\nappellant and the Authority. \r\n(5) An order passed by the Commissioner (Appeals) under sub -section (1) \r\nshall be passed not later than on e hundred and twenty days from the date of filing of \r\nappeal or within such extended period, not exceeding sixty days, as the \r\nCommissioner (Appeals) may, for reasons to be recorded in writing, fix. \r\n(6) In computing the aforesaid time period, any period duri ng which the \r\nproceedings are adjourned on account of a stay order or proceedings under section \r\n69 or the time taken through adjournments by the appellant shall be excluded.  \r\n180\r\n[* * *] \r\n(9) For purposes of sub-section (5), any period during which the hearing of \r\nan appeal is adjourned on the request of the appellant shall be excluded in the \r\ncomputation of the period mentioned in the sub-section. \r\n66. Appeal to the Appellate Tribunal .– \r\n181\r\n[(1) Any person including an officer of \r\nthe Authority not below the rank of a n Additional Commissioner, aggrieved by any \r\norder passed by the: \r\n(a) Commissioner (Appeals) under subsection (4) of section 64 or section \r\n65; \r\n(b) Commissioner through adjudication under section 60 or 61; or \r\n(c) Authority under section 62,  may, within \r\n182\r\n[sixty] days of the receipt of \r\nsuch decision or order, prefer an appeal to the Appellate Tribunal.]  \r\n(2) An appeal under sub-section (1) shall be–  \r\n(a) in the prescribed form; \r\n(b) verified in the prescribed manner; \r\n183\r\n[and;] \r\n(c) accompanied, except in case of an  appeal preferred by an officer by \r\nthe fee specified in sub-section (3)\r\n184\r\n[.] \r\n(d) \r\n185\r\n[* * * * * * * * * * * ] \r\n(3) The fee for an appeal shall be two thousand rupees.  \r\n(4) The Appellate Tribunal may, upon application in writing, admit an \r\nappeal after the expiration of the period specified in clause (d) of \r\n186\r\n[subsection (1)] if it \r\nis satisfied that the person appealing was prevented by sufficient cause from filing \r\nthe appeal within that period.  \r\n67. Disposal of appeals by the Appellate Tribunal .– (1) The Appellate Tribunal \r\nmay, before disposing of an appeal, call for such particulars, documents, records or \r\ninformation as it may require in respect of the matters arising from the appeal or \r\ncause further inquiry to be made by the officer of the Authority. \r\n(2) The Appellate Tribunal shall afford an opportunity of being heard to the \r\nparties to the appeal and, in case of default by any of the parties on the date of \r\n                                                           \r\n180Omitted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2021, pp. 10047-10050 s.5. \r\n181Substituted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 6. \r\n182Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29  June \r\n2020, pp. 4353-4359, s. 5. \r\n183Inserted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n184Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in th e Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n185Omitted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n186Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\nhearing, the Tribunal may, if it deems fit, dismiss the appeal in default, or may \r\nproceed ex-parte to decide the appeal on the basis of the available record but the \r\nAppellate Tribunal shall decide the appeal within six months from the date of filing of \r\nthe appeal. \r\n(3) The Appellate Tribunal may stay the recovery of any tax due by virtue \r\nof the decision or order being appealed against and any such order made by the \r\nAppellate Tribunal shall remain operative for no more than thirty days during which \r\nperiod a notice shall be issued to the respondent and after hearing the parties, the \r\norder staying recovery may be con firmed, varied or vacated as the Appellate \r\nTribunal deems fit but the stay order so confirmed or varied shall remain operative \r\nfor not more than ninety days including any period for which the recovery may have \r\nbeen stayed prior to the confirmation or variation of the stay order. \r\n(4) In deciding the appeal, the Appellate Tribunal may, without prejudice to \r\nthe powers specified in sub-section (2), make an order to– \r\n(a) affirm, modify or annul the order being appealed against; or \r\n(b) remand the case to the offi cer or the Commissioner (Appeals) for \r\nmaking such inquiry or taking such action as the Tribunal may direct. \r\n(5) The Appellate Tribunal shall not increase the amount of any tax \r\npayable, penalty or default surcharge unless the taxpayer has been given a \r\nreasonable opportunity of showing cause against such increase.  \r\n(6) The Appellate Tribunal shall communicate its order to the taxpayer and \r\nthe Commissioner. \r\n(7) Save as provided in any other law, the decision of the Appellate \r\nTribunal on an appeal shall be final. \r\n187\r\n[67A. Reference to the High Court .– (1) A reference to the High Court shall lie \r\nonly if a question of law is involved in a case.   \r\n (2) Notwithstanding anything contained in section 67, a taxpayer or the \r\nofficer not below the rank of Additional Commiss ioner, aggrieved by any decision or \r\norder of the Appellate Tribunal may, within sixty days of communication of such \r\ndecision or order, prefer a reference, in the prescribed form, along with a statement \r\nof the facts of the case and the question of law invol ved in that case to the Lahore \r\nHigh Court Lahore. \r\n (3) The reference under this section shall be heard by a Bench of at least \r\ntwo Judges of the High Court and the provisions of section 98 of the Code of Civil \r\nProcedure 1908 (V of 1908) shall apply mutatis mutandis to such reference.    \r\n (4) The High Court shall send a copy of its judgment under the seal of the \r\nCourt to the Appellate Tribunal.  \r\n (5) Notwithstanding a reference preferred in the High Court under this \r\nsection, the tax shall be paid in accordance with the order of the Appellate Tribunal. \r\n (6) If the tax liability is reduced by the High Court and the Authority \r\ndecides to seek leave to appeal to the Supreme Court, the Authority may, within \r\n                                                           \r\n187Inserted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 October \r\n2018, pp. 805-818, s. 4: it came into force on 1 November 2018. \r\nthirty days of the receipt of the judgment in the reference , apply to the High Court to \r\npostpone the refund of tax until the decision by the Supreme Court.    \r\n (7) Section 5 of the Limitation Act 1908 (IX of 1908)  shall apply to a \r\nreference under this section.    \r\n (8) A court fee of rupees one thousand shall be pa id for a reference under \r\nthis section except when it is filed by the Authority.] \r\n68. Deposit of the tax demand while appeal is pending.– Where in any appeal, \r\nthe decision or order appealed against relates to any tax demanded under this Act, \r\nthe person who has filed the appeal shall, pending the appeal, deposit the admitted \r\namount of the tax based on the return filed under section 35 or as may be \r\ndetermined by the Commissioner (Appeals) or the Appellate Tribunal where such \r\nreturn has not been filed.  \r\n69. Alternate dispute resolution .– (1) Notwithstanding any other provisions of \r\nthis Act or the rules, any registered person aggrieved in connection with any dispute \r\npertaining to– \r\n(a) the liability of the tax against the registered person;  \r\n(b) the extent of waiver of default surcharge and penalty;  \r\n(c) relaxation of any procedural or technical irregularities and condonation \r\nof any prescribed time limitation; and  \r\n(d) any other specific relief required to resolve the dispute, may apply to \r\nthe Authority for the appointment of a co mmittee for the resolution of \r\nany dispute mentioned in detail in the application.  \r\n(2) Notwithstanding anything contained in sub -section (1), the Authority \r\nshall not accept an application under sub -section (1) where criminal proceedings \r\nhave been initiated or where the Authority is of the opinion that the interpretation of a \r\nquestion of law having a larger impact on revenue or on a number of similar cases is \r\ninvolved.  \r\n(3) The Authority may, after examination of the application of a registered \r\nperson, appoi nt a committee of not less than three persons within thirty days of \r\nreceipt of such application, consisting of an officer of the Authority not below the rank \r\nof an Additional Commissioner and nominees from the notified panel consisting of \r\nchartered or cost  accountants, advocates, representatives of trade bodies or \r\nassociations, retired officers of the rank of not less than BS-20, retired judges, or any \r\nother reputable taxpayers, for the resolution of the dispute. \r\n(4) The committee constituted under sub -section (3) shall examine the \r\nissue and may, if it deems fit, conduct an inquiry, seek expert opinions, direct any \r\nofficer of the Authority or any other person to conduct an audit and shall make \r\nrecommendations to the Authority within ninety days of its consti tution in respect of \r\nthe dispute.  \r\n(5) If the committee fails to make recommendations within the said period, \r\nthe Authority may dissolve the committee and constitute a new committee which \r\nshall decide the matter within a further period of ninety days and e ven if after the \r\nexpiry of that period the dispute is not resolved, the matter shall be taken up before \r\nthe appropriate forum provided under this Act for decision. \r\n(6) The Authority may, on the recommendation of the committee, pass \r\nsuch order, as it may de em appropriate within forty -five days of the receipt of the \r\nrecommendations of the committee. \r\n(7) The registered person may make payment of the tax as determined by \r\nthe Authority in its order under sub -section (6), and such order of the Authority shall \r\nbe submitted before the forum, Appellate Tribunal or the Court where the matter is \r\npending adjudication for consideration of orders as deemed appropriate.  \r\nCHAPTER X \r\nRECOVERY OF ARREARS \r\n70. Recovery of arrears of tax .– (1) Subject to sub -section (2), where an y \r\namount of the tax is due from any person, the officer of the Authority \r\n188\r\n[appointed \r\nunder section 39] may– \r\n(a) deduct the amount from any money owing to the person from whom \r\nsuch amount is recoverable and which may be at the disposal or in the \r\ncontrol of such officer or any officer of the Authority; \r\n(b) require by a notice in writing any person who holds or may \r\nsubsequently hold any money for or on account of the person from \r\nwhom tax is recoverable to pay to such officer the amount specified in \r\nthe notice; \r\n189\r\n[(bb) require by a notice in writing payment of money owed to a taxpayer by \r\nany person on account of legally enforceable relations created between \r\nthe taxpayer and the other person including but not limited to purchase \r\ncontracts, contracts with credit or  financial institutions or with banking \r\ncompanies \r\n190\r\n[including running and demand finance] , lease contracts, \r\nloan agreements, building loan contracts, life insurance contracts, \r\nemployment or work contracts.] \r\n(c) require by a notice in writing any bank to at tach that person‟s bank \r\naccounts \r\n191\r\n[and recover the amount payable or recover such amount without \r\nattachment]; \r\n(d) seal the person‟s business premises till such time as the amount of the \r\ntax is paid or recovered in full; \r\n(e) attach and sell or sell without attachment any movable or immovable \r\nproperty of the person from whom the tax is due; and  \r\n(f) recover such amount by attachment and sale of any movable or \r\nimmovable property of the guarantor, person, company, bank or \r\nfinancial institution where a guarantor  or any other person, company, \r\n                                                           \r\n188Inserted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n189Inserted by the Punjab F inance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n190Inserted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n191Inserted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 6. \r\nbank or financial institution fails to make payment under such \r\nguarantee, bond or instrument \r\n192\r\n[:] \r\n193\r\n[Provided that no action shall be taken against the person during the \r\npendency of the appeal, if any, under section 63 of the Act if he \r\ndeposits at least \r\n194\r\n[ten] per cent the amount of the tax demanded from \r\nhim.] \r\n195\r\n[(g) arrest or cause to arrest a defaulter and cause his detention in prison \r\nfor a period not exceeding six months subject to the condition that the \r\nadjudged amount has been upheld by the Appellate Tribunal.] \r\n(2) If any arrears of tax, default surcharge, penalty or any other amount \r\nwhich is payable by any person cannot be recovered in any manner whatsoever,  the \r\nAuthority or the Commissioner if so authorized by the Author ity, may for reasons to \r\nbe recorded in writing write off the arrears or amount in the manner in the prescribed \r\nmanner. \r\n196\r\n[(3) For the purpose of recovery of tax, penalty or any other demand or \r\nsum under this Act or the rules, the Authority or the officer of  the Authority may \r\nexercise the powers of a Civil Court under the Code of Civil Procedure, 1908 ( V of \r\n1908) for recovery of an amount due under a decree and, in such an eventuality, the \r\nAuthority or the officer of the Authority shall be deemed to be a Civil Court.] \r\nCHAPTER XI \r\nAGENTS, REPRESENTATIVES AND E-INTERMEDIARIES \r\n71. Agent.– (1) For purposes of this Act and subject to sub -sections (2) and (3), \r\nthe expression „agent‟ in respect of a registered person, means– \r\n(a) where the person is an individual under  a legal disability, the guardian \r\nor manager who receives or is entitled to receive income, financial \r\ngains or benefits, funds, money or property on behalf, or for the benefit \r\nof, the individual; \r\n(b) where the person is a company (other than a Trust, a Pro vincial \r\nGovernment, or local authority in Pakistan), a director or a manager or \r\nsecretary or accountant or any similar officer of the company; \r\n(c) where the person is a Trust declared by a duly executed instrument in \r\nwriting, whether testamentary or otherwise, any trustee of the trust; \r\n(d) where the person is a Provincial Government, or local authority in \r\nPakistan, any individual responsible for accounting for the receipt and \r\n                                                           \r\n192Substituted for the “full stop” by the Punjab Finance Act 2017 (XII of 2017), published in the P unjab Gazette (Extraordinary), \r\ndated: 16 June 2017, pp. 8235-8250, s.4. \r\n193Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n194Substituted for the words “twenty fiv e” by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n195Inserted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29  June \r\n2020, pp. 4353-4359, s. 5. \r\n196Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\npayment of money or funds on behalf of the Provincial Government or \r\nthe local authority; \r\n(e) where the person is an association of persons, a director or a manager \r\nor secretary or accountant or any similar officer of the association or, in \r\nthe case of a firm, any partner in the firm; \r\n(f) where the person is the Federal Government, any i ndividual \r\nresponsible for accounting for the receipt and payment of moneys or \r\nfunds on behalf of the Federal Government; or  \r\n(g) where the person is a public international organization, or a foreign \r\ngovernment or political sub -division of a foreign governm ent, any \r\nindividual responsible for accounting for the receipt and payment of \r\nmoneys or funds in Pakistan on behalf of the organization, government, \r\nor political subdivision of the government; or \r\n(h) when any person is expressly or impliedly authorized by a registered \r\nperson to be his agent for all or any of the purposes of this Act. \r\n(2) Where Court of Wards, Administrator General, Official Trustee, or any \r\nreceiver or manager appointed by, or under any order of a Court receives or is \r\nentitled to receive inc ome on behalf, or for the benefit of any person, such Court of \r\nWards, Administrator General, Official Trustee, receiver or manager shall be the \r\nagent of the person for purposes of this Act. \r\n(3) Notwithstanding anything in this section, any registered perso n may \r\nexpressly or impliedly authorize another person to be his agent for all or any of the \r\npurposes this Act.  \r\n72. Liability and obligations of agents .– (1) Every agent of a person shall be \r\nresponsible for performing any duties or obligations imposed by or under this Act and \r\nthe rules on the person, including the payment of the tax. \r\n(2) Subject to sub -section (5) of this section, the tax that by virtue of sub -\r\nsection (1), is payable by an agent of a registered person shall be recoverable from \r\nthe agent onl y to the extent of any assets of the registered person that are in the \r\npossession or under the control of the agent. \r\n(3) Every agent of a registered person who pays any tax owing to the \r\nregistered person shall be entitled to recover the amount so paid from  the registered \r\nperson or to retain the amount so paid out of any moneys of the registered person \r\nthat are in the agent‟s possession or under the agent‟s control.  \r\n(4) Any agent, or any person who apprehends that he may be assessed as \r\nan agent, may retain out of any money payable by him to the person on whose \r\nbehalf he is liable to pay the tax (hereinafter in this section referred to as the \r\n„principal‟), a sum equal to his estimated liability under this Act, and in the event of \r\ndisagreement between the principal and such an agent or a person as to the amount \r\nto be so retained, such agent or person may obtain from the Commissioner a \r\ncertificate stating the amount to be so retained pending final determination of the tax \r\nliability and the certificate so obtaine d shall be his conclusive  authority for retaining \r\nthat amount. \r\n(5) Every agent shall be personally liable for the payment of any tax due \r\nby the agent if, while the amount remains unpaid, the agent– \r\n(a) alienates, charges or disposes of any moneys received or accrued in \r\nrespect of which the tax is payable; or  \r\n(b) disposes of or parts with any moneys or funds belonging to the \r\nregistered person that is in the possession of the agent or which comes \r\nto the agent after the tax is payable, if such tax could legal ly have been \r\npaid from or out of such moneys or funds.  \r\n(6) Nothing in this section shall relieve any person from performing any \r\nduties imposed by or under this Act on the person which the agent of the person has \r\nfailed to perform.  \r\n73. Liability of the re gistered person for the acts of his agent. – A registered \r\nperson shall be responsible for any and all acts done by his agent.  \r\n74. Appearance by authorized representative.– A registered person required to \r\nappear before the Appellate Tribunal or an officer i n connection with any \r\nproceedings under this Act may, in writing, authorize any person having such \r\nqualification as may be prescribed by the Authority,  to represent him or appear on \r\nhis behalf.  \r\n75. E-intermediaries to be appointed .– (1) Subject to such co nditions, \r\nlimitations and restrictions as  the Authority may impose, the Authority  may, by a \r\nnotification in the official Gazette, appoint a person as e-intermediary to electronically \r\nfile returns and other electronic documents under this Act and the rules on behalf of \r\na registered person. \r\n(2) A registered person may authorize an e -intermediary to electronically \r\nfile returns or any other documents on his behalf as specified in sub-section (1).  \r\n(3) The return or such other documents filed by an e -intermediary on \r\nbehalf of a registered person shall be deemed to have been filed by that registered \r\nperson. \r\n(4) Where this Act requires anything to be done by a registered person \r\nand if such thing is done by an e -intermediary authorized by the registered person \r\nunder sub-section (2), unless the contrary is proved, such thing shall be deemed to \r\nhave been done with the knowledge and consent of the registered person so that in \r\nany proceedings under this Act, the registered person shall be liable as if the thing \r\nhas been done by him. \r\n(5) Where an e-intermediary, authorized by a registered person under sub-\r\nsection (2) to act on his behalf, knowingly or willfully submits false or incorrect \r\ninformation or document or declaration with an intent to avoid payment of the tax due \r\nor any part thereof, such e -intermediary shall be jointly and severally responsible for \r\nrecovery of the amount of tax short paid as a result of such incorrect or false \r\ninformation or document or declaration, without prejudice to any other action that \r\nmay be taken against him  or the registered person  under the relevant provisions of \r\nthe law. \r\n(6) The Authority may, by notification in the official Gazette, prescribe rules \r\nfor the conduct and transaction of business of e -intermediaries, including their \r\nappointment, suspension and cancellation of appointment, subject to such conditions \r\nand restrictions as specified in such rules.  \r\nCHAPTER XII  \r\nGENERAL ADMINISTRATION \r\n76. Power to make rules197[and frame regulations].– (1) The Authority may, with \r\nthe approval of the  Government and by notification in the official Gazette, make the \r\nrules for carrying out the purposes of any of the provisions of this Act.  \r\n198[(1A) The Authority may, by notification in the official Gazette, frame \r\nregulations for carrying out the purposes of this Act.] \r\n(2) All rules 199[and regulations made or framed under sub-sections (1) and \r\n(1A)] during a financial year shall be laid in Provincial Assembly of the Punjab at the \r\ntime of presentation of the Annual Budget for the next financial year. \r\n(3) The r ules 200[and regulations made or framed under]  this Act shall be \r\ncollected, arranged and published along with general orders and departmental \r\ninstructions, directions, notifications and rulings, if any, at appropriate intervals and \r\nsold to the public at a reasonable price. \r\n201\r\n[202[76A. Power to restrain certain authorities.– The Authority may, by notification \r\nin the official Gazette, require that: \r\n(a) any authority competent to issue or renew a license or to grant \r\npermission or to issue no objection certificate to an y person to engage \r\nin an economic activity which is a taxable service, shall not issue or \r\nrenew such license or grant permission or issue no objection certificate \r\nunless the licensee or the grantee furnishes the evidence that he is a \r\nduly registered person under the Act and is on the active taxpayers list \r\nof the Authority; and \r\n(b) any procuring agency awarding or renewing any contract constituti ng \r\ntaxable services shall not a ward or renew contract, unless the bidder, \r\ncontractor, supplier or consultant is a regi stered person and is also on \r\nthe active taxpayers list under the Act: \r\n provided that a newly established business shall be exempt from the \r\napplication of this section for a period of six months from the date of its registration.] \r\n                                                           \r\n197 Inserted by the Punjab Sales Tax on Services (Amendment) Act 2026 (XXXVIII of 2026), published in the Punjab Gazette \r\n(Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.10(a). \r\n198 Inserted by the Punjab Sales Tax on Services (Amendment) Act 2026 (XXXVIII of 2026), published in the Punjab Gazette \r\n(Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.10(b). \r\n199 Substituted for the expression \"made under sub-section (1)\" by the Punjab Sales Tax on Services (Amendment) Act 2026 \r\n(XXXVIII of 2026), published in the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.10(c). \r\n200Substituted for the expression \"made under\" by the Punjab Sales Tax on Services (Amendment) Act 2026 (XXXVIII of 2026), \r\npublished in the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.10(d). \r\n201Inserted by the Punj ab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n202Substituted by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1st July \r\n2026, pp. 21-24, s.5 (i). \r\n \r\n77. Computerized syste m.– (1) The Authority may prescribe the use of a \r\ncomputerized system for carrying out the purposes of this Act and the rules including \r\nthe receipt of applications for registration, returns and such other declarations or \r\ninformation required to be provided under this Act and the rules from such date and \r\nfor such registered persons or class of persons as the Authority may, by notification \r\nin the official Gazette, specify. \r\n(2) The Authority may regulate the conduct and transaction of business in \r\nrelation to th e submission of returns or other information to the Authority by the \r\npersons required to transmit or receive any information through the computerized \r\nsystem, including matters such as the grant of authorization, suspension and \r\ncancellation of authorization  and for security of the information transmitted or \r\nreceived through the computerized system.  \r\n(3) The information received in the computerized system from or on behalf \r\nof any registered person shall, for all official and legal purposes, be deemed to have \r\nbeen furnished by and received from such registered person. \r\n(4) The business information gathered through computerized system shall \r\nbe confidential to be used only for official and legal purposes and no unauthorized \r\nperson shall claim or be provided any access to such information.  \r\n78. Service of orders and decisions .– (1) Subject to this Act, any notice, order \r\nor requisition required to be served on an individual for the purposes of this Act shall \r\nbe treated as properly served on the individual if– \r\n(a) personally served on the individual or, in the case of an individual \r\nunder a legal disability the agent of the individual; \r\n(b) sent by registered post or courier service to the individual‟s usual or \r\nlast known address in Pakistan; or \r\n(c) served on the individ ual in the manner prescribed for service of a \r\nsummons under the Code of Civil Procedure, 1908 (V of 1908). \r\n(2) Subject to this Act, any notice order or requisition required to be served \r\non any person, other than an individual to whom sub -section (1) applie s, for the \r\npurposes of this Act, shall be treated as properly served on the person if–   \r\n(a) personally served on the agent of the person; \r\n(b) sent by registered post or courier service to the person‟s registered \r\noffice or address for service of notices un der this Act in Pakistan or \r\nwhere the person does not have such office or address, the notice is \r\nsent by registered post to any office or place of business of the person \r\nin Pakistan; or \r\n(c) served in the manner prescribed for service of a summons under the  \r\nCode of Civil Procedure, 1908 (V of 1908). \r\n(3) Where an association of persons is dissolved, any notice, order or \r\nrequisition required to be served under this Act, on the association or a member of \r\nthe association may be served on any person who was the p rincipal officer or a \r\nmember of the association immediately before such dissolution. \r\n(4) Where a business stands discontinued, any notice order or requisition \r\nrequired to be served under this Act, on the person discontinuing the business may \r\nbe served on the person personally or on any individual who was the person‟s agent \r\nat the time of discontinuance. \r\n(5) The validity of any notice issued under this Act or the validity of any \r\nservice of a notice shall not be called into question after the notice has been \r\ncomplied with in any manner. \r\n(6) Any registered person may indicate, in the manner prescribed by the \r\nAuthority, that he wishes to electronically receive all or specific communications, \r\nincluding notifications, orders, assessments and requisitions from the Authority, the \r\nAppellate Tribunal or any officer of the Authority.  \r\n(7) The Authority may, by notification in the official Gazette, direct that all \r\nor specific communications, including notifications, orders, assessments and \r\nrequisitions \r\n203\r\n[including notice s and show cause notices ] from the Authority, the \r\nAppellate Tribunal or any officer to a specific registered person or class of registered \r\npersons shall be made electronically.  \r\n(8) For purposes of sub -sections (6) and (7), a registered person shall be \r\nconsidered to have received the electronic communication within seventy two hours \r\nof the sending of the electronic communication by the Authority, Appellate Tribunal \r\nor the officer of the Authority.  \r\n(9) For purposes of sub -sections (6), (7) and (8), an elect ronic \r\ncommunication includes a communication sent by email.  \r\n79. Correction of clerical errors .– (1) Any clerical or arithmetical error in any \r\nassessment, adjudication order or decision may, at any time, be corrected by the \r\nofficer of the Authority who mad e the assessment or adjudication or passed such \r\norder or decision or by his successor in office, through an order made under this \r\nsection.  \r\n(2) Before any correction is made under sub -section (1), a notice shall be \r\ngiven to the registered person likely to be affected by such correction.  \r\n80. Issuance of duplicate of the tax documents.– An officer of the Authority not \r\nbelow the rank of the 204[Enforcement Officer/Audit Officer] may, on payment of one \r\nhundred rupees, issue an attested copy of any document filed by a registered person \r\nwith the Authority. \r\n81. Power to issue orders, instructions and directions .–The Authority may \r\nissue such orders, instructions and directions, not inconsistent with this Act and the \r\nrules, to all officers of the Authority, as it may deem necessary to implement, \r\nadminister or enforce the provisions of this Act and the rules.  \r\n82. Officers of the Authority to follow orders .– (1) All officers of the Authority \r\nand other persons employed in the administration of this Act and the rules shal l \r\nobserve and follow the orders, instructions and directions of the Authority. \r\n                                                           \r\n203Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n204Substituted for the expression \"Assistant Commissioner \" by the  Punjab Sales Tax on Services  (Amendment) Act 2026  \r\n(XXXVIII of 2026), published in the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.11. \r\n \r\n(2) No such orders, instructions or directions shall be given so as to \r\ninterfere with the powers or discretion of officers of the Authority in the exercise of \r\ntheir judicial or quasi-judicial functions.  \r\nCHAPTER XIII \r\nMISCELLANEOUS \r\n83. Computation of limitation period .– In computing the period of limitation \r\nprescribed for any appeal or application under this Act, the day on which the order \r\ncomplained of was served and, if the conc erned person was not furnished with a \r\ncopy of the order, the time requisite for obtaining a copy of such order shall be \r\nexcluded.  \r\n84. Condonation of time-limit.– (1) Where any time or period has been specified \r\nunder any of the provisions of the Act or the  rules within which any act or thing, \r\nincluding submission of an application, filing of a return or payment of tax, is to be \r\ndone, the Authority may permit such application to be made or such act or thing to \r\nbe done within such time or period as it may consider appropriate. \r\n205\r\n[Explanation.– The expression “act or thing to be done” includes an act or thing to \r\nbe done by a registered person or by an authority specified in section 39 of the Act.] \r\n(2) The Authority may, by notification in the official Gazette, a nd subject to \r\nsuch limitations or conditions as may be specified therein, empower any \r\nCommissioner or the officer of the Authority  to exercise the powers under this \r\nsection in any case or class of cases.  \r\n85. Bar of suits, prosecution and other legal proce edings.– (1) No suit shall \r\nbe brought in any civil court to set aside or modify any order passed, any \r\nassessment made, any tax levied, any penalty or default surcharge imposed or \r\ncollection of any tax made under this Act. \r\n(2) No suit, prosecution or other legal proceeding shall lie against the \r\nGovernment or against any public servant in respect of any order passed in good \r\nfaith under this Act. \r\n(3) Notwithstanding anything in any other law, no investigation or inquiry \r\nshall be undertaken or initiated by any government agency against any officer or \r\nofficial for anything done in his official capacity under this Act, except with the \r\npermission of the Authority.  \r\n86. Removal of difficulties .– (1) The Government  may pass such order for \r\nremoving any difficulty or f or bringing the provisions of this Act into effective \r\noperation direct that provisions of this Act shall, during such period as may be \r\nspecified in the order, have effect subject to such adaptations whether by way of \r\nmodification or addition or omission as it may deem to be necessary or expedient. \r\n(2) The power under this section shall not be exercised after the expiry of \r\ntwo years from the commencement of this Act. \r\n                                                           \r\n205Added by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s.4. \r\n87. Repeal and savings.– (1) The Punjab Sales Tax Ordinance, 2000 (II of 2000) \r\nis hereby repealed. \r\n(2) Any proceeding under the repealed Ordinance pending on the date \r\nnotified under sub-section (3) of section 1 before any authority, forum or any court by \r\nway of adjudication, assessment, appeal, reference, revision or prosecution shall be \r\ncontinued and disposed of as if this Act has not come into force. \r\n(3) Where the Government or the Authority takes any action, makes any \r\ndecision or orders, issues any instructions, directions, clarifications or notifications in \r\npursuance of or in exercising of pow ers conferred under any provision of any law in \r\nrespect of any matter relating to the tax and allied issues covered under this Act or \r\nthe rules, such actions, decisions, orders, instructions, directions, clarifications and \r\nnotifications shall be deemed to have been validly issued to serve the purposes of \r\nthis Act and the rules. \r\n(4) Where so directed by the Government,  any tax payable but not paid  \r\nunder the Punjab Sales Tax Ordinance, 2000 (II of 2000) may be recovered under \r\nthis Act, but without prejudice t o any action already taken for the recovery of the \r\namount under the said Ordinance. \r\n206\r\n[88. Prize schemes to promote tax culture. – The Authority may, with the \r\napproval of the Government, prescribe prize schemes to encourage the general \r\npublic to make purchases only from registered persons issuing tax invoices.  \r\n89. Reward to whistleblowers.– (1) The Authority may 207[****] sanction reward to \r\na whistleblower. \r\n(2) The Authority may, by notification, prescribe the procedure in this \r\nbehalf and also specify the appo rtionment of reward sanctioned under this section \r\nfor a whistleblower. \r\n(3)  The claim for reward by the whistleblower shall be rejected if– \r\n(a)  the information provided is of no value; \r\n(b)  the Authority already had the information; \r\n(c)  the information was available in public records; or \r\n(d) no collection of tax is made from the information provided by a \r\nwhistleblower. \r\n(4) Where, after providing an opportunity of being heard, it is found that a \r\nwhistleblower has provided false, misleading or frivolous inf ormation, he shall be \r\nliable to a penalty of one hundred thousand rupees. \r\n(5) In this section, „whistleblower‟ means a person who reports \r\nconcealment or evasion of tax or tax fraud leading to detection or collection of the \r\ntax.] \r\n                                                           \r\n206Inserted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015,s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n207Omitted by the Punjab Sales Tax on Services (Amendment) Act 2026  (XXXVIII of 2026) , published in the Punjab Gazette \r\n(Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.12. \r\n \r\n208[FIRST SCHEDULE \r\nTax Free Services \r\n(see section 3A) \r\nSr. \r\nNo. Description Conditions \r\n(1) (2) (3) \r\n1 \r\nServices related to healthcare provided \r\nby the Federal or Provincial Governments \r\nor local governments including \r\nconsultation or visit fee of doctors, \r\nmedical practitioners and medical  \r\nspecialists, bed or room charges, in \r\npublic sector hospitals.  \r\nNone \r\n2 \r\nServices provided by skin and laser \r\nclinics, cosmetic and plastic surgeons and \r\nhair transplant services including \r\nconsultation services.  \r\nOnly to the extent of services \r\nprovided to acid or burn victims. \r\n3 \r\n(i) General   education   services; and \r\n(ii)    Education provided by the Federal, \r\nor Provincial Governments or local \r\ngovernments   in   public   sector \r\neducational institutions. \r\nNone \r\n4 \r\nPublic transport service provided by the \r\nFederal or  Provincial Governments or \r\nlocal Governments. \r\nNone \r\n5 \r\nPostal and courier services provided by \r\nthe Federal or Provincial Governments or \r\nlocal governments.  \r\nOnly to the extent of services \r\nprovided   to    the    Federal, \r\nProvincial Government \r\nDepartments or local \r\ngovernments. \r\n6 \r\nRegistration services provided by Federal \r\nor Provincial Governments or local \r\ngovernments including passport and \r\nidentity cards services. \r\nNone \r\n7 \r\nServices relating to religion, art, culture \r\nand sports provided by the Federal or \r\nProvincial  Governments or local \r\ngovernments  \r\nNone \r\n8 \r\nServices relating to physical fitness, \r\nentertainment, amusement and learning \r\nprovided by the Federal or Provincial \r\nNone \r\n                                                           \r\n208Substituted by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab Gazette (Extraordinary), dated: 30 th \r\nJune 2025, pp. 5437-5449, s.10: it came into force on 1st July 2025.  \r\nGovernments or local governments, such \r\nas gymnasiums, sports clubs, \r\nplaygrounds, zoological an d botanical \r\ngardens, museums, libraries, parks, etc. \r\n9 \r\nServices provided by property developers, \r\nbuilders and promoters, including their \r\nallied services. \r\nOnly to the extent of  affordable \r\nhousing services provided under \r\nGovernment sponsored housing \r\nprograms or any area notified for \r\nan Affordable Private Housing \r\nScheme by the Punjab Housing \r\nand Town -Planning Agency \r\n(PHATA) covered under Rule \r\n2(1)(k), Rule 35 and Rule 36 of \r\nthe Punjab Housing and Town -\r\nPlanning Agency (Affordable \r\nPrivate Housing Schemes Rules), \r\n2020. \r\n10 \r\nServices provided by: \r\n(i) a religious or charitable institution for \r\nthe benefit of public registered under \r\nany law for the time being in force;  \r\n(ii) international non -governmental \r\norganizations (INGOs) approved by \r\nthe Federal Government; and \r\n(iii)  international agencies. \r\nSubject to exemption from federal \r\ntaxes by the Federal Board of \r\nRevenue. \r\n11 Services provided in respect of insurance. \r\nOnly to the extent of:  \r\n(a) marine insurance for export; \r\nand \r\n(b) crop insurance. \r\n12 \r\nConstruction services and serv ices \r\nprovided by contractors of building \r\n(including water supply, gas supply and \r\nsanitary works), roads and bridges, \r\nelectrical and mechanical works \r\n(including air conditioning), horticultural \r\nworks, multi -discipline works (including \r\nturn-key projects) and similar other works. \r\nOnly to the extent: \r\n(i)   where the tax is otherwise \r\npaid by registered persons \r\nas property developers, \r\nbuilders or promoters for \r\nbuilding construction; or  \r\n(ii)   where the construction work \r\nis funded under an \r\nagreement of foreign gr ant-\r\nin-aid or involves \r\nconstruction of consular \r\nbuildings; or  \r\n(iii)   residential construction \r\nprojects where the covered \r\narea does not exceed 10,000 \r\nsquare feet for a house and \r\n20,000 square feet for an \r\napartment except where \r\nconstruction services are \r\nprovided to construct more \r\nthan one house or more than \r\none apartment building; or  \r\n(iv)   where the construction \r\nservices are provided to any \r\nregistered person who is \r\notherwise liable to pay sales \r\ntax as a property developer, \r\nbuilder and promoter. \r\n13 \r\nServices provided for personal care by \r\nbeauty parlors, salons, clinics, sliming \r\nclinics, spas (including saunas, Turkish \r\nbaths and Jacuzzi) and similar other \r\nservices. \r\nOnly to the extent of services \r\nprovided in a parlour, salon or \r\nclinic where the facility of ai r-\r\nconditioning is not installed or is \r\nnot available in the premises on \r\nany day of the financial year. \r\n14 \r\nServices provided by tour operators and \r\ntravel agents including all their allied \r\nservices or facilities.  \r\nOnly to the extent of Hajj and \r\nUmrah purpose s including \r\n„Ziyarat‟. \r\n15 \r\nFacilities for travel originating from Punjab \r\nby Air for domestic and international \r\ntravel.  \r\nOnly to the extent of Air travel \r\nservices provided to Hajj or \r\nUmrah passengers, diplomats and \r\nsupernumerary crew. \r\n16 \r\nServices provided by warehouses or \r\ndepots for storage or cold storages \r\nincluding letting of space for storages. \r\nOnly to the extent of storage of \r\nagriculture produce for the \r\nperson‟s own consumption. \r\n17 \r\nServices provided by photography \r\nstudios and event or occasion \r\nphotographers or film-makers. \r\nOnly to the extent of non -\r\ncorporate (individual) \r\nphotographers operating from \r\nsmall road -side shops declared \r\nas such by the Authority. \r\n18 Services provided by diplomatic missions. None \r\n19 Renting of personal dwellings for \r\nresidential use. None \r\n20 Services provided by persons engaged in \r\ncontractual execution of works or \r\nfurnishing supplies.  \r\nOnly to the extent of services \r\nrelated to the contracts involving \r\nsupplies or printing of books. \r\n21 Advertisement on television and radio or \r\nadvertisement services showcasing of \r\nOnly to the extent of:  \r\n(a)  sponsored by an agency of \r\nany product or service in video \r\nprogrammes, television programmes or \r\nmotion pictures or music albums. \r\nthe Federal or Provincial \r\nGovernment for health \r\neducation; or  \r\n(b)    financed out of   funds \r\nprovided by a Government \r\nunder  an  agreement  of \r\nforeign  grant-in-aid;  or  \r\n(c)  conveying public service \r\nmessage, if telecast on \r\ntelevision by the World Wide \r\nFund for Nature (WWF) or \r\nUnited Nations Children‟s \r\nFund (UNICEF). \r\n22 \r\nServices relating to pathological or \r\ndiagnostic tests exclusively for medical \r\ntreatment purposes. \r\nNone \r\n23 \r\nServices provided in respect of \r\nmanufacturing or processing on toll or job \r\nbasis (against processing on conversion \r\ncharges) [including industria l and \r\ncommercial packaging services and \r\nsimilar outsourcing of industrial or \r\ncommercial processes]. \r\nNone \r\n24 \r\nAdvertisement including classified ads in \r\nnewspapers, magazines, journals and \r\nperiodicals. \r\nNone \r\n209[* * * * * * * * * * * * * * * * * * * * * * * * * *] \r\n26 \r\nServices provided by port operators \r\n(including airports and dry -ports) and \r\nallied services provided at ports and \r\nservices provided by terminal operators \r\nincluding services in respect of public \r\nbonded warehouses.  \r\nOnly to the extent of the amounts \r\nreceived by way of fee under any \r\nlaw or bye-law.  \r\n \r\n  \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n                                                           \r\n209\"S/N 25\" was omitted by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazette (Extraordinary), dated: 1st \r\nJuly 2026, pp. 21-24, s.5 (j). \r\n \r\n \r\n \r\nSECOND SCHEDULE \r\n(Taxable Services) \r\n(see section 3) \r\nPart I \r\n \r\nSr. \r\nNo. \r\nDescription Classification Code, if \r\nApplicable \r\nRate of Tax \r\n(1) (2) (3) (4) \r\n1 \r\nAll services, except those \r\nspecified in serial numbers 2 \r\nand 3 of this Part, Part-II and \r\nPart-III. \r\nRespective headings Sixteen percent \r\n2 \r\nServices provided by persons \r\nfor carriage of goods by rail or \r\nroad. \r\n98.04 \r\n9804.20009804.9000 \r\nand respective headings  \r\n15% With input \r\ntax adjustment for \r\nservice pr ovider \r\nand service \r\nrecipient. \r\n3 \r\nTelecommunication services:  \r\n(a) telephone services;  \r\n((b) fixed line voice telephone \r\nservice;  \r\n(c) wireless telephone;  \r\n(d) cellular telephone;  \r\n(e) wireless local loop \r\ntelephone;  \r\n(f) video telephone;  \r\n(g) payphone cards;  \r\n(h) pre-paid calling cards;  \r\n(i) voice mail service;  \r\n(j) messaging service;  \r\n(k) short message service \r\n(SMS);  \r\n(l) multimedia message service \r\n(MMS);  \r\n(m) bandwidth services used \r\nfor voice and video \r\ntelecommunication \r\nservices:  \r\n(i) copper line based;  \r\n(ii) fiber-optic based;  \r\n(iii) co-axial cable based;  \r\n(iv) microwave based;  \r\n(v) satellite based;  \r\n(n) telegraph;  \r\n(o) telex;  \r\n(p) telefax;  \r\n(q) store and forward fax \r\n98.12  \r\n[9857.0000, 9858.0000]  \r\nNineteen and a \r\nhalf percent \r\nservices;  \r\n(r) audio-text services;  \r\n(s) tele-text services;  \r\n(t) trunk radio services;  \r\n(u) paging services;  \r\n(v) voice paging services;  \r\n(w) radio paging services;  \r\n(x) vehicle and other tracking \r\nservices; and  \r\n(y) burglar and security alarm \r\nservices;  \r\n(z) (i) internet services, \r\nwhether dialup or \r\nbroadband, including email \r\nservices, data   \r\n communication network \r\nservices (DCNS) and value \r\nadded data services;  \r\n    (ii)  such charges payable \r\non the international \r\nleased lines or bandwidth \r\nservices used by:  \r\n (a) software exporting \r\nfirms registered with \r\nPakistan Software \r\nExport Board; and  \r\n (b) data and internet \r\nservice providers \r\nlicensed by the Pakistan \r\nTelecommunication \r\nAuthority; and  \r\n    (iii) such charges payable \r\non the international \r\nleased lines used by the \r\nsoftware exporting firms \r\nregistered with Pakistan \r\nSoftware Export Board for \r\nsoftware exports. \r\n \r\nPART II \r\nFIXED-TAXED SERVICES \r\n \r\nThe services enumerated below, shall be fixed rate, subject to the conditions, if any, \r\nspecified hereunder: \r\nSr. No.      Description Classification        \r\nCode, if \r\nApplicable \r\n      Rate of Tax \r\n(1)                   (2)          (3)                (4) \r\n1 \r\nServices provided by \r\nproperty developers, builders \r\nand promoters (including \r\ntheir allied services);  \r\n9807.0000 \r\nand respective \r\nsub-headings \r\nof heading \r\n98.14  \r\nRs.100 per square yard \r\nfor land development \r\nand Rs.50 per square \r\nfeet for building \r\nconstruction.  \r\n2 Freight forwarding agents.  9805.3000  Rs. 1000 per bill of \r\nlading  \r\n \r\nPART-III \r\nREDUCED RATE SERVICES \r\n \r\nThe services enumerated below, shall be reduced rate, s ubject to the conditions, if any, \r\nspecified hereunder: \r\n                                                           \r\n210Substituted by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1st July \r\n2026, pp. 21-24, s.5k (i) \r\n211Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n \r\nSr. \r\nNo. Description \r\nClassification \r\ncode, if \r\napplicable \r\nRate of tax \r\n(1) (2) (3) (5) \r\n1 Hotels, motels and guest \r\nhouses 9801.1000 \r\n210[(a) eight  percent without \r\ninput tax adjustment \r\nwhere payment \r\nagainst s ervices is \r\nreceived through \r\ndebit or credit cards, \r\nmobile wallets or QR \r\nscanning; and \r\n(b) sixteen percent for  \r\nothers.]  \r\n 2 \r\nMarriage halls and lawns (by \r\nwhatever name called) \r\nincluding pandal and shamiana \r\nservices. \r\n \r\nCatering services (including all \r\nancillary/allied services such as \r\nfloral or other decoration, \r\nfurnishing of space whether or \r\nnot involving rental of \r\nequipment and accessories). \r\n9801.3000 \r\n9801.5000 \r\n 211[Eight] percent without input \r\ntax adjustment. \r\n                                                           \r\n212Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n  \r\n3 \r\nServices provided in respect of \r\ninsurance to a  policy holder by \r\nan insurer, including a re -\r\ninsurer for:  \r\n(a) fire insurance;  \r\n(b) goods insurance;  \r\n(c) health insurance; \r\n(d) life insurance; \r\n(e) marine insurance;  \r\n(f) theft insurance; and \r\n(g) any other insurance.  \r\n98.13 \r\n(a) Zero percent without \r\ninput tax adjustment for \r\nhealth insurance for \r\nindividuals; and  \r\n(b)  Five percent for \r\ninsurance agents and \r\ninsurance brokers; \r\n(c)  Sixteen percent of \r\ngross premium paid, for \r\nothers. \r\n4 \r\nServices provided by \r\nrestaurants including cafes, \r\nfood (including ice -cream) \r\nparlors, coffee houses, coffee \r\nshops, deras, food huts, \r\neateries, resorts and similar \r\ncooked, prepared or ready -to-\r\neat food service outlets etc. \r\n9801.2000 \r\n[9801.9000] \r\n(a) 212[Eight] percent without \r\ninput tax adjustment \r\nwhere payment against \r\nservices is receiv ed \r\nthrough debit or credit \r\ncards , mobile wallets or \r\nQR scanning; and  \r\n(b)  Sixteen percent for \r\nothers. \r\n \r\n5 \r\nFranchise services including \r\nintellectual property rights and \r\nlicensing \r\n9823.0000 \r\n9839.0000 \r\nand respective \r\nheadings \r\n(a) Zero percent without \r\ninput t ax adjustment for \r\nservices relating to \r\neducational institutions \r\nfor information \r\ntechnology; and  \r\n(b)  Five percent without \r\ninput tax adjustment for \r\nservices relating to \r\neducational institutions \r\nother than educational \r\ninstitutions for \r\ninformation technology ; \r\nand  \r\n(c)  Sixteen percent for \r\nothers.  \r\n 6 \r\n[Construction services and \r\nservices provided by contractors \r\nof building (including water \r\nsupply, gas supply and sanitary \r\nworks), roads and bridges, \r\nelectrical and mechanical works \r\n(including air conditioning), \r\n9824.0000 \r\nand \r\n9814.2000 \r\nfive percent without input tax \r\ncredit or adjustment in respect \r\nof Government civil works and \r\nsixteen percent with input tax \r\ncredit or adjustment for \r\nothers. \r\n \r\nhorticultural works, multi -\r\ndiscipline works (including turn -\r\nkey projects) and similar other \r\nworks) \r\n \r\nExplanation: Notwithstanding \r\nthe rate of 5% fixed in column \r\n4, the following further reduced \r\nrates shall be applicable:  \r\n(a) one per cent for all \r\nservices sp ecified at \r\nS.No.14 without input tax \r\ncredit or adjustment to \r\nthe extent of \r\nGovernment civil works \r\nincluding those of \r\ncantonment boards \r\ninvolved in the ongoing \r\ndevelopment schemes \r\nand projects launched \r\nduring Financial Year \r\n2016-17 and funded \r\nunder the Annu al \r\nDevelopment Plan of the \r\nPunjab Government or \r\nfunded through foreign \r\nloans where the \r\nnegotiations were \r\nfinalized after 1st of July \r\n2016 or funded under \r\nPublic Sector \r\nDevelopment Program of \r\nthe Federal Government \r\nor funded by the \r\nCantonment Boards; and  \r\n(b) zero per cent for all \r\nservices specified at \r\nS.No.14 without input tax \r\ncredit/adjustment to the \r\nextent of Government \r\ncivil works including \r\nthose of cantonment \r\nboards involved in the \r\nongoing development \r\nschemes and projects \r\nlaunched prior to \r\nFinancial Yea r 2016 -17 \r\nand funded under the \r\nAnnual Development \r\nPlan of the Punjab \r\nGovernment or funded \r\nthrough foreign loans \r\nwhere the negotiations \r\nwere finalized as on 1st \r\nof July 2016 or funded \r\nunder Public Sector \r\nDevelopment Program of \r\nthe Federal Government \r\nor fund ed by \r\nCantonment Boards.  \r\n7 \r\nServices provided for personal \r\ncare by beauty parlors, salons, \r\nclinics, sliming clinics, spas \r\n(including saunas, Turkish \r\nbaths and Jacuzzi) and similar \r\nother establishments. \r\n9810.0000 \r\n9848.0000 \r\n9847.0000 \r\n9821.4000 \r\n9821.5000 \r\n9815.7000 \r\nand \r\nrespective \r\nheadings \r\nFive percent without input \r\ntax adjustment.  \r\n8 \r\nInformation technology -\r\nenabled or information \r\ntechnology based services \r\nincluding software \r\ndevelopment, software \r\ncustomization, software \r\nmaintenance, system support, \r\nsystem assembly, system \r\nintegration, system designing \r\nand architecture, system \r\nanalysis, system development, \r\nsystem operation, system \r\nmaintenance, system up -\r\ngradation and modification, \r\ndata warehousing or \r\nmanagement, data entry \r\noperations, data migration or \r\ntransfer, system security or \r\nprotection, web designing, \r\nweb development, web \r\nhosting, network designing, \r\nservices relating to enterprise \r\nresource or management \r\nplanning (including marketing \r\nof products), development and \r\nsale of smart phone \r\n9815.6000 \r\nand \r\nrespective \r\nheading \r\n(a) Zero percent without \r\ninput tax adjustment for \r\nservices provided by \r\nsoftware or IT -based \r\nsystem development \r\npersons; and  \r\n(b)Five percent without input \r\ntax adjustment for  \r\nothers.  \r\n                                                           \r\n213Omitted by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gaz ette (Extraordinary), dated: 1st July 2026, \r\npp. 21-24, s.5k (iii). \r\n  \r\napplications or games, \r\ngraphics designing, medical \r\ntranscription, remote \r\nmonitoring, telemedicine, \r\ninsurance claim processing, \r\nonline retrieval and database \r\naccess or retrieval service.] \r\n[Explanation: This entry \r\nincludes and shall be deemed \r\nto have always included real \r\nestate aggregators and \r\nstreaming/over-the-top (OTT) \r\nservices.]  \r\n9 \r\n[Services provided by other \r\nconsultants (by whatever name \r\ncalled or treated, whether as \r\nconsultant or otherwise) \r\nincluding human resource and \r\npersonnel development \r\nservices, exhibition or \r\nconvention services including \r\nprovision of space, equip ment, \r\naccessories and other allied \r\nservices, 213[* * * * * * * * * * * * \r\n*] valuation services, \r\nevaluation services (including \r\ncompetency and eligibility \r\ntesting services), certification, \r\nverification and equivalence \r\nservices, market research \r\nservices, marke ting or sales \r\nservices (including marketing \r\nagencies and on line marketing \r\nor sales services), surveyors \r\nservices, training or coaching \r\nservices (other than general \r\neducation services) and credit \r\nrating services. \r\n9815.9000 \r\n[9832.0000, \r\n9827.0000, \r\n9818.3000, \r\n9818.2000, \r\n9819.9300, \r\n9852.0000, \r\n9859.0000, \r\n9825.0000, \r\n9819.5000, \r\n9849.0000, \r\n9818.9000, \r\n9853.0000, \r\n9856.0000 \r\nand \r\nrespective \r\nheadings. \r\n(a) Zero percent without \r\ninput tax adjustment for \r\ntraining services related \r\nto Information \r\nTechnology; and  \r\n(b) Sixteen p ercent for \r\nothers. \r\n                                                           \r\n214Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n215Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii).  \r\n216Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n10  \r\nServices provided by tour \r\noperators and travel agents \r\nincluding all their allied \r\nservices or facilities. \r\n9805.5100, \r\n9805.5000, \r\n9803.9000. \r\n214[Eight] percent without \r\ninput tax adjustment. \r\n11  \r\nManpower recruitment agents, \r\nincluding lab our and \r\nmanpower supplies. \r\n9805.6000  \r\n(a) Five percent without \r\ninput tax adjustment for \r\nservices where the \r\nvalue of service is fixed \r\nby the Bureau of \r\nEmigration and \r\nOverseas Employment; \r\nand  \r\n(b)  Sixteen percent for \r\nothers.  \r\n12  Services provided by prope rty \r\ndealers and realtors. \r\n9806.2000, \r\n9844.0000. \r\n215[Eight] percent without \r\ninput tax adjustment. \r\n13  \r\nServices provided by fashion \r\ndesigners, including use of \r\nbrand name, logo or house \r\nmark (whether or not \r\nregistered) in the \r\nmanufacturing or trading of \r\nproducts whether relating to \r\ntextile, leather, jewellery or \r\nother product regimes \r\nincluding allied services such \r\nas cutting, stitching, printing, \r\nmanufacturing, fabrication, \r\nassembly, embellishment, \r\nadornments, display (including \r\nmarketing, packing and \r\ndelivery etc.) \r\n9834.0000, \r\n9819.6000, \r\n9839.0000 \r\nand respective \r\nheadings \r\nFive percent without input \r\ntax adjustment. \r\n14 \r\nServices provided by \r\narchitects, town planners, \r\nlandscapers, landscape \r\ndesigners, [interior decorators \r\nand interior designers. \r\n9814.1000, \r\n9814.9000, \r\n9814.4000 \r\nand \r\nrespective \r\n216[Eight] percent without \r\ninput tax adjustment. \r\n \r\n                                                           \r\n217Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n218Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n219Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\nheadings. \r\n15 \r\nRent-a-car (including renting of \r\nall categories of vehicles \r\nmeant for transportation of \r\npersons) \r\n9819.3000 \r\nand respective \r\nheadings \r\n(a) 217[Eight] percent without \r\ninput tax adjustment for \r\nservices provided to end \r\nconsumers; and  \r\n(b)  Sixteen percent for \r\nothers. \r\n16  Car/automobile dealers 9806.3000 \r\n9845.0000 \r\n(a)  Sixteen percent for \r\nservices provided by \r\ncompanies or authorized \r\ndealers; and  \r\n(b) Five percent without \r\ninput tax adjustment, for \r\nothers. \r\n17 \r\nBrokerage (other than stock) \r\nand indenting services \r\nincluding agents, brokers, \r\nunder-writers and auctioneers \r\n9829.0000 \r\n9819.1200 \r\n9819.1100 \r\n9819.1300 \r\n9819.9100 \r\n(a) Five percent without \r\ninput tax adjustment for \r\nservices provid ed in \r\nrespect of agricultural \r\nproduce and home \r\nchefs; and  \r\n(b)  Sixteen percent for \r\nothers.  \r\n18  \r\nServices provided in specified \r\nfields such as health care, \r\ngym, physical fitness, indoor \r\nsports, games, amusement \r\nparks, arcades and other \r\nrecreation faciliti es, and body \r\nor sauna massage etc.  \r\n \r\n9821.1000 \r\n9821.2000 \r\n9821.4000  \r\n218[Eight] percent without \r\ninput tax adjustment.  \r\n19  Services provided by \r\nLaundries and dry cleaners 9811.0000  \r\n219[Eight] percent without \r\ninput tax adjustment.  \r\n20  Services provided by Cable TV \r\noperators 9819.9000  Five percent without input \r\ntax adjustment.  \r\n21  \r\nServices in relation to supply \r\nof tangible goods including \r\nmachinery, equipment and \r\nappliances for use, without \r\ntransferring right of \r\nRespective \r\nheadings  \r\nFive percent without input \r\ntax adjustment.  \r\n                                                           \r\n220Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n221Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n \r\npossession and effective \r\ncontrol of such mach inery, \r\nequipment and appliances. \r\n22  \r\nServices provided by \r\naccountants (including \r\npracticing chartered or cost \r\naccountants), auditors, \r\nactuaries, tax consultants (by \r\nwhatever name called), \r\npracticing company \r\nsecretaries, receivers, \r\nliquidators, auctioneers and \r\ncorporate law consultants, \r\nwhether individual or \r\notherwise.  \r\n9815.2000  \r\n9815.3000  \r\n9850.0000  \r\n9851.0000 \r\n9855.0000 \r\nand respective \r\nheadings  \r\n(a) 220[Eight] percent without \r\ninput tax adjustme nt for \r\nservices relating to \r\naccountancy, audit, tax \r\nor corporate law \r\nconsultancy; and  \r\n(b)  Sixteen percent for \r\nothers.  \r\n23  \r\nFacilities for travel originating \r\nfrom Punjab by Air for \r\ndomestic and international \r\ntravel.  \r\n9803.1000  \r\n9803.1100  \r\nFive percent wi thout input \r\ntax adjustment.  \r\n 24 \r\nServices provided by skin and \r\nlaser clinics, cosmetic and \r\nplastic surgeons and hair \r\ntransplant services including \r\nconsultation services. \r\n9847.0000 and \r\nrespective \r\nheadings  \r\nFive percent without input tax \r\nadjustment. \r\n 25 \r\nServices provided by \r\nwarehouses or depots for \r\nstorage or cold storages \r\nincluding letting of space for \r\nstorages.  \r\n9833.0000 and \r\nrespective \r\nheadings \r\n 221[Eight] percent without \r\ninput tax adjustment. \r\n 26 \r\n(i) Medical consultation/visit fee \r\nexceeding Rs.1500 per \r\nconsultation/visit of doctors, \r\nmedical practitioners and \r\nmedical specialists \r\n(ii) Bed/Room charges of \r\nhospitals exceeding \r\nRs.6,000/- per day per \r\nbed/room. \r\n9815.1000 and \r\nother \r\nRespective \r\nheadings \r\nZero percent without input tax \r\nadjustment. \r\n 27 \r\nServices provided by \r\nphotography studios and \r\nevent or occasion \r\n9819.7000 and \r\nrespective \r\nheadings \r\nFive percent without input tax \r\nadjustment.  \r\n                                                           \r\n222Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n223Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n \r\nphotographers/film-makers. \r\n 28 Parking services Respective \r\nheadings \r\nFive percent without input tax \r\nadjustment.  \r\n 29 Dress designing  and stitching \r\nservices. \r\nRespective \r\nheadings \r\nFive percent without input tax \r\nadjustment. \r\n 30 \r\nRental of bulldozers, \r\nexcavators, cranes, \r\nconstruction equipment, \r\nScaffolding, framework and \r\nshuttering, generators, \r\nstorage containers, \r\nRefrigerator, shelf or rac k \r\nrenting, etc \r\nRespective \r\nheading \r\n222[Eight] percent without input \r\ntax adjustment. \r\n 31 \r\nServices in respect of \r\ntreatment of textile, leather but \r\nnot limited to Dyeing services, \r\nEdging and cutting, cloth \r\ntreating, water proofing, \r\nEmbroidery, Engraving, Fabric \r\nbleaching, Knitting, Leather \r\nstaining, Leather working, Pre \r\nshrinking, Colour separation \r\nservices, pattern printing and \r\nshoe making services. \r\nRespective \r\nheading \r\nFive percent without input tax \r\nadjustment.  \r\n 32 \r\nApartment house \r\nmanagement, real estate \r\nmanagement and services of \r\nrent collection. \r\nRespective \r\nheading \r\n223[Eight] percent without input \r\ntax adjustment.  \r\n 33 \r\nRide-Hailing Services \r\nExplanation: This entry \r\nincludes and shall be deemed \r\nto have always included cab \r\naggregators. \r\nRespective \r\nheading \r\nFive percent without input tax \r\nadjustment.  \r\n 34 Entertainment services \r\n(including cinemas, theatres, \r\nconcerts, circus, sports events, \r\n Zero percent without input tax \r\nadjustment.] \r\n \r\n \r\n                                                           \r\n224Added by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazette (Extraordinary), dated: 1st July 2026, pp. \r\n21-24, s.5k (iv). \r\n \r\nraces, film, fashion shows and \r\nmobile stage shows)  \r\n \r\n224[35. \r\nForeign exchange services  \r\nprovided by any person \r\nincluding exchange company, \r\nForex Dealer and Money \r\nChanger shall pay the tax \r\nleviable on the services \r\nrendered or provided to any \r\nperson in respect of currency \r\nexchange.  \r\nRespective \r\nheadings \r\nThree percent without input      \r\ntax adjustment. \r\nExplanation: rate shall apply \r\nto the services involving \r\nconsideration of spread \r\ncharges as permitted by the \r\nState Bank of Pakistan in \r\nrelation to the buying and \r\nselling of foreign currencies. \r\n \r\n   36. \r\nEvent management services \r\n(whole range and vari ety of \r\ntheir services regardless of \r\nseparate or individual \r\nclassification thereof). \r\nRespective \r\nheadings Eight percent without input \r\ntax adjustment.]",
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