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  "title": "PUNJAB FINANCE ACT 2016",
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  "text": "THE PUNJAB FINANCE ACT 2016 \r\n(XXXV of 2016) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Amendment in Act II of 1899 \r\n3. Amendment in Act V of 1958 \r\n4. Amendment in Act X of 1958 \r\n5. Amendment in Act XXXII of 1958 \r\n6. Amendment in Act XIV of 1973 \r\n7. Amendment in section 6 of Act VI of 2010 \r\n8. Amendments in Act XLII of 2012 \r\n9. Amendment in Act XXX of 2015 \r\n10. [*****] \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ACT 2016 \r\n(XXXV of 2016) \r\n[29th June 2016] \r\nAn \r\nAct \r\nto levy, alter and rationalize certain taxes, fees and duties in the Punjab. \r\n It is necessary in public interest to levy, alter and rationalize certain taxes, \r\nfees and duties in the Punjab; and, to deal with ancillary matters. \r\nBe it enacted by Provincial Assembly of the Punjab as follows:– \r\n1. Short title, extent and commencement .– (1) This Act may be cited as the \r\nPunjab Finance Act 2016. \r\n(2)  It extends to whole of the Punjab. \r\n(3)  It shall come into force on the first day of July 2016. \r\n2. Amendment in Act II of 1899.– (1) In the Stamp Act, 1899 (II of 1899): \r\n(a) in section 27-A, in subsection (1), for the expression “Articles 23, 27-A, \r\n31, 33 or 63”, the expression “Articles 23, 27 -A, 31, 33, 48(b), 48(bb), \r\n63 or 63-A” shall be substituted; \r\n(b) in section 29: \r\n(i) in clause (f), the word “and” shall be omitted; \r\n(ii) in clause (g), for the full stop, a semi colon shall be inserted; and \r\n(iii) after clause (g), as amended, the following new clauses (h), (i), \r\n(j) and (k) shall be inserted: \r\n“(h) in the case of a contract chargeable with stamp duty \r\nunder Article 22-A of Schedule I, the stamp duty shall be \r\npayable by the contractor in whose favour the instrument \r\nis executed; \r\n(i) in the case of a decree, rule of a court or an order of a \r\ncourt chargeable with stamp duty under Article 27 -A of \r\nSchedule I, the stamp duty shall be paid by the \r\nbeneficiary of the decree, rule or order; \r\n(j) in the case of a gift chargeable with stamp duty under \r\nArticle 33 of Schedule I, the stamp  duty shall be paid by \r\nthe person in whose favour the instrument is executed; \r\nand \r\n                                                \r\n1\r\nThis Act was passed by the Provincial Assembly of the Punjab on 27 June 2016; assented to by the Governor of the Punjab on \r\n28 June 2016; and, was published in the Punjab Gazett e (Extraordinary), dated: 29 June 2016, pp. 6083-6092. \r\n(k) in the case of transfer of right or interest relating to an \r\nimmovable property chargeable with stamp duty under \r\nArticle 63-A of Schedule I, the stamp duty shall be paid \r\nby the person in whose favour the transfer of the right or \r\ninterest relating to an immovable property is made.”. \r\n(2) In Schedule I, at Sr. No. 48: \r\n(a) in clause (b), for the words “Three percent of the amount of the \r\nconsideration”, the words “Three percent of the amount \r\ncalculated according to the value notified by the District \r\nCollector” shall be substituted; and \r\n(b) in clause (bb), for the words “Twelve hundred rupees”, the \r\nfollowing shall be substituted: \r\n“(a) Twelve hundred rupees in case the Power of Att orney is \r\nexecuted between spouses or between one wife or \r\nwidow and another wife or widow of the same husband, \r\nor between father, mother, son, daughter, grandparents, \r\ngrandchildren or siblings; and \r\n(b) Two percent of the value calculated according to the \r\nvalue notified by the District Collector in all other cases.”. \r\n3. Amendment in Act V of 1958 .– In the Punjab Urban Immovable Property \r\nTax Act, 1958 (V of 1958): \r\n(a) in section 2, after clause (a), the following new clause (aa)  shall be \r\ninserted: \r\n“(aa) “buildings and lands” include vacant plots or a parcel or portion \r\nthereof having fixed boundaries intended for specific purpose \r\nincluding residential, commercial or industrial use;”; \r\n(b) in section 4: \r\n(i) in clause (d), the following Explanation shall be insert ed and \r\nshall be deemed always to have been so inserted: \r\n“Explanation.– The expression “buildings and lands or portions \r\nthereof” shall mean the buildings and lands or portions thereof \r\nowned by the Government or by a body owned or controlled by \r\nthe Government;”; \r\n(ii) for clause (i), the following shall be substituted: \r\n“(i) One residential house or vacant plot, measuring an area \r\nnot exceeding five marla, used or to be used for \r\nresidential purpose except a residential house or vacant \r\nplot with annual value of m ore than five thousand rupees \r\nsituated in a part of a rating area and categorized as \r\ncategory-A area;”; and \r\n(iii) after clause (i), the following clause (j) shall be inserted: \r\n“(j) a vacant plot whose possession is handed over to the \r\nowner for the first ti me and remains vacant or without \r\nconstruction for a period not more than two years from \r\ndate of delivery of possession.  \r\nExplanation.– If possession is handed over to any \r\nowner, the period of two years shall be reckoned from \r\nthat date even if the plot is t ransferred to a subsequent \r\nowner.”; \r\n(c) in section 5 -A, for the full stop, a colon shall be substituted and \r\nthereafter, the following proviso shall be inserted: \r\n“Provided that the annual value of a vacant plot shall be in accordance \r\nwith the valuation tabl e notified for respective locality of the rating \r\narea.”; and \r\n(d) after section 16, the following section 16-A shall be inserted: \r\n“16-A. Registering authority to ensure payment of tax .– The \r\nauthority responsible for registering an instrument of sale, gift o r \r\nexchange of immovable property shall not register the instrument \r\nunless it is satisfied that the outstanding tax has been paid.”. \r\n4. Amendment in Act X of 1958 .– In the Punjab Entertainment Duty Act, 1958 \r\n(X of 1958), i n section 3 -A, in the Table, at Sr.  No.2, in column 2, for the word \r\n“Circus”, the words “Circus, well of death, swings and magic shows” shall be \r\nsubstituted. \r\n5. Amendment in Act XXXII of 1958 .– In the Punjab Motor Vehicles Taxation \r\nAct, 1958 (XXXII of 1958): \r\n(1) in section 3: \r\n(a) in subsect ion (1), for the full stop at the end, a colon shall be \r\nsubstituted and thereafter, the following provisos shall be added: \r\n“Provided further that if so opted by the owner of a tricycle \r\npropelled by mechanical power (motor rickshaws), the tax may \r\nbe paid in  lump sum once for all at the rate specif ied in the \r\nSchedule of this Act: \r\nProvided further that if so opted by the owner of a motor vehicle \r\nhaving engine capacity exceeding 1000cc but not exceeding \r\n1300cc, the tax may be paid in lump sum for a period of th ree \r\nyears at the rate specified in the Schedule of this Act.”;  \r\n(b) in subsection (3), for the word “July”, the word “August” shall be \r\nsubstituted; \r\n(2) in section 4, in subsection (2), in the Table, after Sr. No. 6, in columns \r\n1 to 3, the following entries at Sr. No. 7 shall be inserted: \r\n“7. For periodic lump sum payment of the motor \r\nvehicle. \r\nAt any time” \r\n(3) in the Schedule, at S.No.3, in clause (a), in column 3, for the \r\nexpression “Rs.400/-”, the expression “Rs.400/ - per annum or Rs.3,000/ - lump sum \r\nonce for all if so opted by the owner” shall be substituted. \r\n6. Amendment in Act XIV of 1973 .– In the Punjab Finance Act, 1973 (XIV of \r\n1973), in Second Schedule, in  Serial No. 9, in clause (c), for paragraph (ii), the \r\nfollowing shall be substituted: \r\n“(ii) exceeding 1000cc but not exceeding \r\n1500cc \r\n(iia) exceeding 1500cc but not exceeding \r\n2000cc \r\n2% of the value of the vehicle \r\n3% of the value of the \r\nvehicle”. \r\n7. Amendment in section 6 of Act VI of 2010 .– In the Punjab Finance Act, \r\n2010 (VI of 2010), in section 6: \r\n(a) in subsection (3), the words “or power of attorney” shall be omitted; and \r\n(b) in subsection (4), clause (c) shall be omitted. \r\n8. Amendments in Act XLII of 2012 .– In the Punjab Sales Tax on Services Act \r\n2012 (XLII of 2012): \r\n(a) in section 10, subsections (4) and (5) shall be omitted; \r\n(b) in section 14, after subsection (2), the following subsection (3) shall be \r\ninserted: \r\n “(3) Where a person or class of persons is required to \r\nwithhold or deduct full or part of the tax on the provision of any taxable \r\nservice or class of taxable services and either fails to withhold or \r\ndeduct the tax or having withheld or deducted the tax, fails to deposit \r\nthe tax in the Government treasury, such person or class of persons \r\nshall be personally liable to pay the amount of tax to the  Government \r\nin the prescribed manner.”; \r\n(c) for section 16, the following shall be substituted: \r\n“16. Deduction and adjustment of tax on inputs to the \r\nbusiness.– (1) A person required to pay tax under this Act shall be \r\nentitled to deduct from the payable am ount, the amount of tax payable \r\nor already paid by him on the receipt of taxable services exclusively \r\nused in connection with the taxable services he provides, subject to the \r\ncondition 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 \r\nservices so received, but the Authority may disallow or subject to \r\nadditional conditions may restrict such deduction in cases or with \r\nrespect to taxable services or goods specified in section 16A or section \r\n16B or the rules. \r\n(2) The Authority may, subject to section 16A or section 16B \r\nor to such conditions and restrictions as may be prescribed, allow \r\nregistered persons to claim adjustments or deductions, including \r\nrefunds arising as a result thereof, in respect of the tax paid or payable \r\nunder any other law in respect of any taxable service or goods or class \r\nof taxable services or goods used in connection with the taxable \r\nservices such persons provide.  \r\n(3) For purposes of subsection (2), the Authori ty may adopt \r\nthe principles or concepts laid down in such other law in respect of \r\nadjustments, deductions or refunds including zero-rating principle.  \r\n(4) For purposes of subsections (1) and (2), the amount of \r\ntax to be deducted or adjusted shall not inclu de any amount of \r\nadditional tax, default surcharge, fine, penalty or fee imposed or \r\ncharged under this Act or any other law.”. \r\n(d) after section 16, the following sections 16A and 16B shall be inserted: \r\n“16A. Certain transactions not admissible .– (1) Notwithstanding \r\nanything contained in this Act or any other law for the time being in \r\nforce, payment of the tax amount for a transaction exceeding value of \r\nfifty thousand rupees, shall be made by a crossed cheque drawn on a \r\nbank or by crossed bank draft or cros sed pay order or any other \r\ncrossed banking instrument showing transfer of the amount of the \r\nsales tax invoice in favour of the service provider from the business \r\nbank account of the service recipient. \r\n(2) Online transfer of payment from the business accoun t of \r\nservice recipient to the business account of service provider as well as \r\npayments through credit card shall be treated as transactions through \r\nthe banking channel, subject to the condition that such transactions are \r\nverifiable from the bank statements  of the respective service recipient \r\nand the service provider. \r\n(3) The service recipient shall not be entitled to claim input \r\ntax credit, adjustment or deduction, or refund, repayment or zero -rating \r\nof tax under this Act if payment for the amount is made o therwise than \r\nin the manner prescribed in subsection (1), provided that payment in \r\ncase of a transaction on credit is transferred within one hundred and \r\neighty days of issuance of the tax invoice. \r\n(4) The amount transferred in terms of this section shall b e \r\ndeposited in the business bank account of the service provider; \r\notherwise, the service provider shall not be entitled to claim input tax \r\ncredit, adjustment or deduction, or refund, repayment or zero -rating of \r\ntax under this Act. \r\nExplanation.– For purpose s of this section, the term “business bank \r\naccount” means a bank account utilized by the registered person for \r\nbusiness transactions, declared to the Authority in the prescribed \r\nmanner. \r\n16B. Tax credit not allowed .– (1) Notwithstanding anything \r\ncontained i n this Act or the rules, a registered person shall n ot be \r\nentitled to claim input tax adjustment in respect of: \r\n(a) capital goods (plant, machinery, equipment and others) \r\nnot exclusively useable or used in providing taxable \r\nservices; \r\n(b) goods and services already in use on which the tax is not \r\npaid, or, where paid, the input adjustment has been taken \r\nbefore the commencement of the Act or where the input \r\nrelated goods and services were purchased or acquired \r\nbefore such commencement; \r\n(c) utility bills not in the name of  registered person with \r\nreference to his registered premises unless evidence of \r\nconsumption is produced in the matter of such claims; \r\n(d) the tax claimed as input tax on services where such tax \r\namount has not been deposited by the supplier or the \r\nservice provider or where the evidence of such payment \r\nis not produced; \r\n(e) carry forward of the input tax adjustment relating to the \r\nperiod prior to the commencement of the Act; \r\n(f) goods and services received against false, fake, forged, \r\nflying, untrue, unreal or unrelated i nvoices or against \r\npurchases from the persons black listed or suspended by \r\nthe Authority or by the Federal Board of Revenue or by \r\nany other Provincial authority; \r\n(g) goods and services liable to a tax rate lesser than sixteen \r\nper cent of the charges or to a sp ecific rate of tax not \r\nbased on value when used for providing or rendering any \r\nservice; \r\n(h) goods and services used or consumed in a service liable \r\nto a rate of tax lesser than the sixteen per cent of the \r\ncharges or to a specific rate of tax not based on value; \r\n(i) vehicles including three and two wheelers; \r\n(j) food, beverages, garments, fabrics or others and \r\nconsumption on entertainment, amusement, recreation or \r\nenjoyment; \r\n(k) gift and giveaway; \r\n(l) goods or services used or to be used for any purpose \r\nother than for taxable s upplies made or to be made by \r\nhim; \r\n(m) goods and services acquired for personal or non -\r\nbusiness consumption; \r\n(n) goods and services not related to the taxable supplies \r\nmade by the registered person; \r\n(o) goods and services in respect of which input tax \r\nadjustment is ba rred under the respective federal and \r\nprovincial sales tax law; \r\n(p) sales tax paid to the Federal Government or any other \r\nProvincial Government for supply of goods or provision of \r\nservices, if the sales tax law of the Federation or the \r\nProvince concerned does not allow adjustment of tax \r\npaid under this Act; \r\n(q) from the date to be notified by the Authority, such goods \r\nand services which, at the time of filing of return by the \r\nbuyer, have not been declared by the supplier in his \r\nreturn; \r\n(r) further tax, extra tax and va lue addition tax levied under \r\nthe Sales Tax Act, 1990, and the rules or notifications \r\nissued thereunder; \r\n(s) goods used in, or permanently attached to, immoveable \r\nproperty, such as building and construction material, \r\npaints, electrical and sanitary fittings, p ipes, wires, \r\ncables, glass products and furniture, furnishings, office \r\nequipment, excluding those directly used in the economic \r\nactivity of registered persons paying sales tax at a rate of \r\nnot less than sixteen per cent; and \r\n(t) such goods or services as are n otified or specified by the \r\nAuthority to be inadmissible for input tax adjustment. \r\n(2) No person other than a registered person shall make any \r\ndeduction or reclaim input tax in respect of taxable services made or to \r\nbe made by him. \r\n(3) Notwithstanding anyt hing contained in any other law for \r\nthe time being in force or any decision of any court, for purposes of this \r\nsection, no input tax credit shall be allowed to the persons who paid \r\nfixed tax under any provisions of this Act or under the respective \r\nfederal or provincial sales tax law.”; \r\n(e) in section 35, after subsection (1), the following subsection (1A) shall \r\nbe inserted: \r\n“(1A) A statement, in the prescribed manner, filed by a person \r\nwho is only obliged to withhold or deduct tax, shall be treated as a \r\nreturn of that person, provided that such a statement shall not be a \r\nsubstitute for the return required to be filed by a person providing \r\ntaxable services.”; \r\n(f) in section 48, in subsection (2), in the Table, in S.No.2, in column 3, for \r\nthe word “five”, the word “ten” and for the word “hundred”, the words \r\n“two hundred” shall be substituted; \r\n(g) in section 60, in subsection (1), in clause (b), the expression “exceeds \r\none million rupees, but” shall be omitted; \r\n(h) in section 70, in subsection (1), after the wor ds “the officer of the \r\nAuthority”, the expression “appointed under section 39” shall be \r\ninserted; \r\n(i) in First Schedule, at 9809.0000, in column 2, for the word “work”, the \r\nword “works” shall be substituted; and \r\n(j) in Second Schedule: \r\n(a) at S.No.1, in co lumn 2, for the existing entry, the following shall \r\nbe substituted: \r\n“Services provided by hotels, motels, guest houses, marriage \r\nhalls and lawns (by whatever name called) including pandal and \r\nshamiana services, catering services (including all \r\nancillary/allied services such as floral or other decoration, \r\nfurnishing of space whether or not involving rental of equipment \r\nand accessories) and clubs including race clubs and their \r\nmembership services including services, facilities or \r\nadvantages, for a subscriptio n or any other amount, to their \r\nmembers.”; \r\n(b) at S.No.2: \r\n(i) in column 2, for the existing entry, the following shall be \r\nsubstituted: \r\n“Advertisement on television and radio or advertisement \r\nservices showcasing of any product or service in video \r\nprograms, tele vision programs or motion pictures or \r\nmusic albums, excluding advertisements: \r\n(a) sponsored by an agency of the Federal or \r\nProvincial Government for health education; or  \r\n(b) financed out of funds provided by a Government \r\nunder an agreement of foreign grant-in-aid; or \r\n(c) conveying public service message, if telecast on \r\ntelevision by the World Wide Fund for Nature \r\n(WWF) or United Nations Children’s Fund \r\n(UNICEF).”; and \r\n(ii) in column 3, for the existing entry, the following shall be \r\nsubstituted: \r\n\"9802.1000, 9802.2000 and respective headings”; \r\n(c) at S.No.12: \r\n(i) in column 2, for the existing entry, the following shall be \r\nsubstituted: \r\n“All kinds of advertisement services including \r\nadvertisements on hoarding boards, pole signs and sign \r\nboards and on closed circuit TV, website s or internet, \r\nadvertisements through brand activation in any mode, \r\nadvertisement on moving vehicles, aerial advertising, \r\nadvertisement through provision of space or time, or on \r\nbill-boards, public places, buildings, conveyances, cell \r\nphones, automated tel ler machines, or through offering \r\nproduct exclusivity in any manner.”; and \r\n(ii) in column 3, the following shall be inserted: \r\n“9802.3000, 9802.5000, 9802.9000 and r espective \r\nheadings.”; \r\n(d) at S.No.14, in column 2, for the existing entry, the following shall \r\nbe substituted: \r\n“Construction services and services provided by contractors of \r\nbuilding (including water supply, gas supply and sanitary works), \r\nroads and bridges, electrical and mechanical works (including \r\nair conditioning), horticultural works, multi -discipline works \r\n(including turn-key projects) and similar other works but: \r\nEXCLUDING: \r\n(i) where the tax is otherwise paid by registered \r\npersons as property developers, builders or \r\npromoters for building construction; or \r\n(ii) where the construction work is funded under an \r\nagreement of foreign grant -in-aid or involves \r\nconstruction of consular buildings; or \r\n(iii) residential construction projects where the \r\ncovered area does not exceed 10,000 square feet \r\nfor a house and 20,000 square feet for an \r\napartment except where constructio n services are \r\nprovided to construct more than one house or \r\nmore than one apartment building.”;  \r\n(e) at S.No.15, in column 2, the words “excluding actual purchase \r\nvalue or documented cost of land” shall be omitted; \r\n(f) at S.No.16, in column 2, for the word  “work”, the word “works” \r\nshall be substituted; \r\n(g) at S.No.31:  \r\n(i) in column 2, after the words “support services”, the words \r\n“including business auxiliary services” shall be inserted; \r\nand \r\n(ii) in column 3, for the existing entry, the following shall be \r\nsubstituted: \r\n“9805.9200, 9805.9090 and respective headings”  \r\n(h) at S.No.39:  \r\n(i) in column 2, after the words “or cleaning services”, the \r\nwords “including collection and processing of domestic \r\nwaste and street cleaning services” shall be inserted; and \r\n(ii) in column 3, for  the existing entry, the following shall be \r\nsubstituted: \r\n“98.22, 9860.0000 and respective headings”  \r\n(i) at S.No.47, in column 2, after the word “conduit”, the expression \r\n“, transmission lines” shall be inserted; and \r\n(j) after S.No.59, in columns 1 to 4, the following new entries 60, 61 \r\nand 62 shall be added: \r\n“60 Services provided by \r\ncosmetic and plastic \r\n9847.0000 \r\nand \r\nSixteen per cent \r\nsurgeons and hair \r\ntransplant services \r\nbut: \r\nEXCLUDING: \r\nServices provided to \r\nacid or burn victims. \r\nrespective \r\nheadings \r\n61 Services provided by \r\nwarehouses or \r\ndepots for storage \r\nincluding cold \r\nstorages.  \r\n9833.0000 \r\nand \r\nrespective \r\nheadings \r\nSixteen per cent \r\n62 \r\n \r\nServices provided by \r\nPackers including \r\nhandling and \r\npackaging services. \r\n9819.1400, \r\n9833.0000, \r\n9841.0000 \r\nand \r\nrespective \r\nheadings  \r\nSixteen per cent” \r\n9. Amendment in Act XXX of 2015 .– In the Punjab Infrastructure Development \r\nCess Act 2015 (XXX of 2015), in section 2, for clause (k), the following shall be \r\nsubstituted: \r\n“(k) “value” means the value of goods being imported or expor ted, as \r\ndetermined by an officer of customs for purposes of the Customs Act, \r\n1969, provided that in case of goods manufactured, produced or \r\nconsumed in Pakistan, the value shall be determined by reference to \r\nthe value determined under the Sales Tax Act for  purposes of levy and \r\npayment of sales tax.”. \r\n10. \r\n2\r\n[* * * * * * * * * * * *  ] \r\n                                                \r\n2\r\nOmitted by the Punjab Finance Act  2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June 2019, \r\npp. 4105-4114, s. 8.",
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