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  "title": "PUNJAB FINANCE ACT 2015",
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  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-",
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  "text": "THE PUNJAB FINANCE ACT 2015 \r\n(XXIX of 2015) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Amendment in Act II of 1899 \r\n3. Amendment in Act VI of 2010 \r\n4. Amendment in Act XV of 2011 \r\n5. Amendments in Act XLII of 2012 \r\n \r\nTEXT \r\nTHE PUNJAB FINANCE ACT 2015  \r\n(XXIX of 2015) \r\n[26th June, 2015] \r\nAn \r\nAct \r\nto levy, alter and rationalize certain taxes, fees and duties in the Punjab. \r\nIt is necessary in public inte rest 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 2015. \r\n(2)  It extends to whole of the Punjab. \r\n(3)  It shall come into force on the first day of July 2015. \r\n2. Amendment in Act II of 1899.– In the Stamp Act, 1899 (II of 1899), in section \r\n27-A, in subsection (1), for the expression “Art icles 23, 27 -A, 31 or 33”, the \r\nexpression “Articles 23, 27-A, 31, 33 or 63” shall be substituted. \r\n3. Amendment in Act VI of 2010 .– In the Punjab Finance Act 2010 (VI of \r\n2010), in section 6, in subsection (5), in clause (a), the words “and the value of which \r\nexceeds one million rupees” shall be omitted. \r\n4. Amendment in Act XV of 2011 .– In the Punjab Finance Act 2011 (XV of \r\n2011), section 7 shall be omitted. \r\n5. Amendments in Act XLII of 2012 .– In the Punjab Sales Tax on Se rvices Act \r\n2012 (XLII of 2012): \r\n(1) in section 2: \r\n(a) for clause (1), the following shall be substituted: \r\n“(1) “Additional Commissioner” means a person appointed as \r\nAdditional Commissioner of the Authority; \r\n(1A) “Appellate Tribunal” means the Appellate Tribunal \r\nestablished under the Punjab Re venue Authority Act \r\n2012 (XLIII of 2012);”; \r\n(b) after clause (26), the following clause (26A) shall be inserted: \r\n“(26A) “non-banking financial institution” includes a company \r\nlicensed by the Securities and Exchange Commission of \r\nPakistan to carry out any o ne or more of the following \r\nforms 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 \r\nGovernment may, from time to time, by notification \r\nin the official Gazette specify;”; and \r\n(c) after clause 42, the following clause (42A) shall be inserted: \r\n“(42A) \"taxpayer\" means any person who, in the course o f an \r\neconomic activity, provides taxable services for \r\nconsideration;”; \r\n(2) in section 3, after subsection (5), the following subsection (6) shall be \r\ninserted: \r\n\"(6) The services mentioned in the First Schedule are not \r\nexhaustive and all the services mention ed in the Second Schedule, \r\nrules and circulars shall be taxable services.\"; \r\n(3) in section 10, after subsection (4), the following subsection (5) shall be \r\ninserted: \r\n\"(5) For purposes of subsection (4), the amount of tax entitled \r\nto be deducted shall not in clude any amount of additional tax, default \r\nsurcharge, fine, penalty or fee imposed or charged under the Act.\"; \r\n(4) in section 32, in subsection (1), for the word “five”, the word \"six\" shall \r\nbe substituted; \r\n(5) in section 33, in subsection (1), after the words \"the records \r\nmaintained\", the words \"or obtained\" shall be inserted; \r\n(6) in section 34: \r\n(a)  for subsection (1), the following shall be substituted: \r\n“(1) The Authority may, by notification in the official \r\nGazette, appoint a Chartered Accountant as de fined under \r\nChartered Accountants Ordinance, 1961 (X of 1961) or a firm of \r\nChartered Accountants or a Cost and Management Accountant \r\nwithin the meaning of the Cost and Management Accountants \r\nAct, 1966 (XIV of 1966),  or a firm of Cost and Management \r\nAccountants or a person or a firm having expertise in forensic \r\naudit, for conducting a special audit or forensic audit or both of \r\nthe records of any registered person.”;  \r\n(b) after subsection (3), the following subsection (3A) shall be \r\ninserted: \r\n\"(3A) The Authority may require that such officers of the \r\nAuthority as the Authority may nominate, shall be associated in \r\nthe special audit or the forensic audit conducted under \r\nsubsection (1) and the Authority may also get the special audit \r\nor the forensic audit conducted  jointly with similar audit of a \r\nregistered person being conducted by FBR or any other \r\nprovincial administrations of sales tax on services.\";  \r\n(7) in section 35, in subsection (6), for the words “A registered person \r\nmay”,  the words \"Subject to rules, a re gistered person may\" shall be \r\nsubstituted; \r\n(8) in section 48, in subsection (2), in the TABLE: \r\n (a) at S.No.1: \r\n(i) in column 3, for the words “shall be ten thousand rupees \r\nthe words \"for a company shall be one hundred thousand \r\nrupees and for a person, othe r than a company, shall be \r\nfifty thousand rupees” shall be substituted; and  \r\n(ii) in column 4, for the figure \"25\", the expression \"25 and \r\n27\" shall be substituted; \r\n(b) for S.No.5, the following shall be substituted:  \r\nS.No. Offences Penalties Section \r\n“5. Where a person, \r\nwithout any \r\nreasonable cause, \r\nfails to produce the \r\nrecord or \r\ninformation despite \r\nreceipt of a notice \r\nfrom the Authority or \r\nany officer of the \r\nAuthority directing \r\nhim to produce such \r\nrecord or \r\ninformation. \r\nSuch person shall \r\npay a penalty of \r\ntwenty five thousand \r\nrupees for the first \r\ndefault and fifty \r\nthousand rupees for \r\neach subsequent \r\ndefault. \r\n30, 32, 53 \r\nand 57” \r\n(c) at S. No. 10, in column 4, for the existing entry, the expression \r\n\"General and section 59\" shall be substituted;  \r\n(9) in section 57: \r\n(a) for subsection (2), the following shall be substituted: \r\n“(2) An officer conducting an audit, enquiry, \r\ninvestigation or otherwise for the purposes of the Act or the \r\nrules may require in writing any person to furnish any \r\ninformation as is held by the person.”; and \r\n(b) in subsection (3), after the words, \"the Authority\", the words \"or \r\nan officer authorized by the Authority\" shall be inserted; \r\n(10) after section 87, the following sections 88 and 89 shall be inserted: \r\n\"88. Prize schemes to promote tax culture.– The Authority may, \r\nwith the approval of the Government, prescribe prize schemes to \r\nencourage the general public to make purchases only from registered \r\npersons issuing tax invoices.  \r\n89. Reward to whistleblowers. – (1) The Authority may, with the \r\napproval of the Government, sanction reward to a whistleblower. \r\n(2) The Authority may, by notification, prescribe the \r\nprocedure in this behalf and also specify the apportionment of reward \r\nsanctioned under this section for a whistleblower. \r\n(3) The claim for reward by the whistleblower shall be \r\nrejected 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 prov ided \r\nby a whistleblower. \r\n(4) Where, after providing an opportunity of being heard, it is \r\nfound that a whistleblower has provided false, misleading or frivolous \r\ninformation, he shall be liable to a penalty of one hundred thousand \r\nrupees.  \r\n(5) In this sectio n, „whistleblower‟ means a person who \r\nreports concealment or evasion of tax or tax fraud leading to detection \r\nor collection of the tax.”; \r\n(11) in Second Schedule: \r\n(a) in the TABLE, in the caption, in column 3, for the word \r\n\"Classification\", the expression \"Classification, if applicable\" \r\nshall be substituted;  \r\n(b) at S.No.1: \r\n(i) in column 2, after the word “caterers”, the words \r\n“(including all ancillary or allied services such as floral or \r\nother decoration, furnishing of space whether or not \r\ninvolving rental  of equipment and accessories)” shall be \r\ninserted; and \r\n(ii) in column 3, for the word `and‟, a comma shall be \r\nsubstituted and after the figures \"9862.0000\", the \r\nexpression \"and respective headings” shall be inserted;  \r\n(b) at S.No.2, in column 2, for paragr aph (b), the following shall be \r\nsubstituted: \r\n“(b) financed out of funds provided by a Government under an \r\nagreement of foreign grant-in-aid;”  \r\n(c) at S.No.4, in column 2, after the word \"including\", the expression \r\n“express cargo or logistic services or\" shall be inserted;  \r\n(d) at S.No.13: \r\n(i) in column 2, after the words \"intellectual property rights \r\nservices\", the words “and licensing services\" shall be \r\ninserted; \r\n(ii) in column 3, for the existing entries, the following shall be \r\nsubstituted:  \r\n\"9823.0000, 9839.0000 and respective headings”;  \r\n(e) at S.No.14, in column 2, under the caption \"EXCLUDING:\", for \r\nthe existing entries, the following shall be substituted: \r\n\"(i) Where the tax is otherwise paid by registered persons as \r\nproperty developers, builders or pr omoters for building \r\nconstruction; or \r\n(ii) Where the construction work is funded under an \r\nagreement of foreign grant -in-aid or involves construction \r\nof consular buildings; or \r\n(iii) Government civil works including those of Cantonment \r\nBoards; or \r\n(iv) Residential construction projects where the covered area \r\ndoes not exceed 10,000 square feet for a house and \r\n20,000 square feet for an apartment except where \r\nconstruction services are provided to construct more than \r\none house or more than one apartment building.\" \r\n(f) at S.No.15, in column 2, for the existing entries, the following \r\nshall be substituted: \r\n“Services provided by property developers, builders and \r\npromoters (including their allied services) excluding actual \r\npurchase value or documented cost of land.”; \r\n(g) at S.No.18:  \r\n(i) in column 2, for the existing entries, the following shall be \r\nsubstituted: \r\n“Services provided for personal care by beauty parlors, \r\nsalons, clinics, sliming clinics, spas (including saunas, \r\nTurkish baths and Jacuzzi) and similar other \r\nestablishments including cosmetic and plastic surgery \r\nand hair transplants. \r\nEXCLUDING: \r\nServices provided in a parlour, salon or clinic where the facility \r\nof air -conditioning is not installed or is not available in the \r\npremises on any day of the financial year.”; and  \r\n(ii) in column 3, after the existing entries, the expression \r\n\"and 9815.7000 and respective headings\" shall be \r\ninserted;  \r\n(h) at S.No.21, in column 4, for the figures \"400\", the figures \"1000\" \r\nshall be substituted; \r\n(i) at S.No.22: \r\n(i) in column 2, for the existing entry, the following shall be \r\nsubstituted: \r\n\"Information technology -enabled or information \r\ntechnology based services including software \r\ndevelopment, software customization, software \r\nmaintenance, system support, system assembly, system \r\nintegration, system designing and architecture, system \r\nanalysis, system development, system operation, system \r\nmaintenance, system up-gradation and modification, data \r\nwarehousing or management, data entry operations, data \r\nmigration or transfer, system security o r protection, web \r\ndesigning, web development, web hosting, network \r\ndesigning, services relating to enterprise resource or \r\nmanagement planning (including marketing of products), \r\ndevelopment and sale of smart phone applications or \r\ngames, graphics designing, medical transcription, remote \r\nmonitoring, telemedicine, insurance claim processing, \r\nonline retrieval and database access or retrieval \r\nservice.\"; and \r\n(ii) in column 3, after the figure \"9815.6000\", the words \"and \r\nrespective headings\" shall be inserted; \r\n(j) at S.No.24: \r\n(i) in column 2: \r\n“Services provided by other consultants (by whatever \r\nname called or treated, whether as consultant or \r\notherwise) including human resource and personnel \r\ndevelopment services, exhibition or convention services, \r\nevent management s ervices (whole range and variety of \r\ntheir services regardless of separate or individual \r\nclassification thereof), valuation services, evaluation \r\nservices (including competency and eligibility testing \r\nservices), certification, verification and equivalence \r\nservices, market research services, marketing or sales \r\nservices (including marketing agencies and on line \r\nmarketing or sales services), surveyors services, training \r\nor coaching services (other than general education \r\nservices) and credit rating services.”; and \r\n(ii) in column 3, after the existing entries, the expression \", \r\n9825.0000, 9819.5000, 9849.0000, 9818.9000, \r\n9853.0000, 9856.0000 and respective headings\" shall be \r\ninserted; \r\n(k) at S.No.30:  \r\n(i) in column 2, for the existing entries, the following shall b e \r\nsubstituted: \r\n“Services provided by a registrar to an issue, s hare \r\ntransfer or depository services including services \r\nprovided through manual or electronic book -entry system \r\nused to record and maintain securities and to register the \r\ntransfer of shares, se curities and derivatives ( including \r\ninvestor account services, trustee or custodial services, \r\nshare registrar services and their allied or connected \r\nservices).”; and \r\n(ii) in column 3, for the existing entries, the following shall be \r\nsubstituted: \r\n\"9819.9500, 9819.9090 and respective headings\"; \r\n(l) at S.No.33:  \r\n(i) in column 2, after the words \"fashion designers\", the \r\nwords \"including use of brand name, logo or house mark \r\n(whether or not registered) in the manufacturing or \r\ntrading of products\" shall be inserted; and \r\n(ii) in column 3, after the existing entries, the expression \", \r\n9839.0000 and respective headings\" shall be inserted; \r\n(m) at S.No.34:  \r\n(i) in column 2, after the words \"town planners\", the \r\nexpression \"landscapers, landscape designers\" shall be \r\ninserted; and \r\n(ii) in column 3, after the figure \"9814.9000\", the expression \r\n\", 9814.4000 and respective headings\" shall be inserted; \r\n(n) at S.No.35:  \r\n(i) in column 2, after the words \"rent -a-car\", the expression \r\n\"(including renting of all categories of  vehic les meant for \r\ntransportation of persons)\" shall be inserted; and \r\n(ii) in column 3, for the existing entry, the expression \r\n\"9819.3000 and respective headings\" shall be inserted; \r\n(o) at S.No.42, in column 2, for the words \"for patients\", the words \r\n\"exclusively for medical treatment purposes\" shall be \r\nsubstituted; and \r\n(p) after S.No.46, in columns 1 to 4, the following entries shall be \r\ninserted: \r\nS. \r\nNo. Description Classification, \r\nif Applicable Rate of Tax \r\n(1) (2) (3) (4) \r\n“47 Services in relation to \r\ntransport of goods other \r\nthan water, through \r\npipeline, conduit or any \r\nRespective \r\nheadings \r\nSixteen percent \r\nother medium (other than \r\ninland carriage of goods \r\nby road otherwise taxable \r\nor chargeable to tax as \r\nsuch).    \r\n48 Services provided by \r\npersons for inter -city \r\ncarriage of goods by rail or \r\nroad. \r\nEXCLUDING: \r\nServices provided by  an \r\nindividual owner of a \r\nvehicle for carriage of \r\ngoods. \r\n98.04, \r\n9804.2000, \r\n9804.9000 and \r\nrespective \r\nheadings \r\nSixteen percent \r\n49 Visa processing services \r\nincluding advisory or \r\nconsultancy ser vices for \r\nforeign education or for \r\nmigration, visa application \r\nfiling, services provided by \r\ndocument collection \r\ncentres and subsequent \r\nassistance in visa \r\nprocessing (including all \r\nancillary services).  \r\nRespective \r\nheadings \r\nSixteen percent \r\n50 Services in re lation to \r\nsupply of tangible goods \r\nincluding machinery, \r\nequipment and appliances \r\nfor use, without \r\ntransferring right of \r\npossession and effective \r\ncontrol of such machinery, \r\nequipment and \r\nappliances. \r\nRespective \r\nheadings \r\n  Sixteen percent \r\n51 Public relation services \r\nincluding communication \r\nservices and services  \r\nprovided by public \r\nrelations or media \r\nmanagement businesses, \r\ncommunication \r\nspecialists, media \r\nresearchers, and services \r\nprovided by opinion poll \r\n9819.9200 and \r\nrespective \r\nheadings \r\n \r\nSixteen percent \r\nagencies. \r\n52 Services provided by \r\naccountants (including \r\npracticing chartered or \r\ncost accountants), \r\nauditors, actuaries, tax \r\nconsultants (by whatever \r\nname called), practicing \r\ncompany secretaries, \r\nreceivers, liquidators, \r\nauctioneers and corporate \r\nlaw consultan ts, whether \r\nindividual or otherwise.  \r\n9815.2000 \r\n9815.3000 \r\n9850.0000 \r\n9851.0000 \r\n9855.0000 and \r\nrespective \r\nheadings \r\n \r\nSixteen percent \r\n53 Domestic transportation of \r\ngoods by air (other than \r\ncourier services otherwise \r\ntaxable or chargeable to \r\ntax as such) \r\nRespective \r\nheadings \r\nSixteen percent \r\n54 Facilities for travel (by air): \r\n(a) services provided or \r\nrendered in respect of \r\ntravel by air of passengers \r\nembarking from the \r\nPunjab for air travel or \r\njourney within the \r\nterritorial jurisdiction of \r\nPakistan: \r\n    (i) long routes \r\n \r\n \r\n    (ii) short routes \r\n \r\nExplanation.- For the \r\npurpose of this entry, \r\n“long routes” means \r\njourneys exceeding 500 \r\nkilometres, and “short \r\nroutes” means the \r\nremaining journeys. \r\n \r\n(b) Services provided or \r\nrendered in respect of \r\ntravel by air of passengers \r\n9803.1000 \r\n9803.1100 \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\nRs.2500 per ticket \r\n \r\nRs.1500 per ticket \r\n \r\nRs.5000 per ticket \r\n \r\nRs.10,000 per \r\nticket \r\n \r\nembarking from the \r\nPunjab for international air \r\ntravel or journey: \r\n(i) economy and \r\neconomy plus \r\n(ii) club, business and \r\nfirst class. \r\nEXCLUDING: \r\nAir travel services \r\nprovided to Hajj or Umrah \r\npassengers, diplomats \r\nand supernumerary crew. \r\n55 Chartered flight services \r\nwithin or originating from \r\nthe Punjab. \r\n9803.1000 \r\n9803.9000 \r\nSixteen percent \r\n56 Debt collection and similar \r\nother recovery services. \r\n9863.0000 Sixteen percent \r\n57 Supply chain management \r\nor distribution (including \r\ndelivery) services. \r\nRespective \r\nheadings  \r\nSixteen percent \r\n58 Services provided by \r\nphotography studios and \r\nevent or occasion \r\nphotographers/film-\r\nmakers \r\nEXCLUDING: \r\nNon-corporate (individual)  \r\nphotographers operating \r\nfrom small road -side \r\nshops declared as such by \r\nthe Authority.   \r\n9819.7000 and \r\nrespective \r\nheadings \r\n \r\nSixteen percent \r\n59 Sponsorship services. 9805.9100 Sixteen percent\" \r\n_______",
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