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  "title": "PUNJAB FINANCE ACT 2020",
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  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--",
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  "text": "THE PUNJAB FINANCE ACT 2020 \r\n(VIII of 2020) \r\nCONTENTS \r\n1. Short title, extent and commencement. \r\n2. Amendment in Act II of 1899. \r\n3. Amendment of Act V of 1958. \r\n4. Amendment of Act X of 1958. \r\n5. Amendments of Act XLII of 2012. \r\n6. Amendment of Act XXX of 2015. \r\n7. Special relaxations for financial year 2020-21.  \r\n \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ACT 2020 \r\n(VIII of 2020) \r\n[29 June 2020] \r\nAn \r\nAct \r\nto levy, alter and rationalize certain taxes and duties. \r\nIt is necessary in public interest to levy, alter and rationalize certain taxes and duties \r\nin the Punjab, and to deal with the 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 2020. \r\n (2) It extends to whole of the Punjab. \r\n (3) It shall come into force on the first day of July 2020. \r\n2. Amendment in Act II of 1899 .– In the Stamp Act, 1899 (II of 1899), in \r\nSchedule I: \r\n(1)  in article 18, in sub -article (a), under the heading “Proper Stamp -duty”, \r\nfor the word “Five”, the word “One” shall be substituted; \r\n(2)  in article 23, in sub -article (a), under the heading “Proper Stamp -duty”, \r\nfor the word “Five”, the word “One” shall be substituted; \r\n(3) in article 27-A, in sub -article (a), under the heading “Proper Stamp -\r\nduty”, for the word “Five”, the word “One” shall be substituted; \r\n(4) in article 31, in sub-article (a), under the heading “Proper Stamp-duty”:  \r\n(a) for the word “Five”, the word “One” shall be substituted; and \r\n(b) for the word “two”, the word “One” shall be substituted; \r\n(5) in article 33, in sub-article (a), under the heading “Proper Stamp-duty”: \r\n(a) for the word “Five”, the word “One” shall be substituted; and \r\n(b) for the word “three”, the word “One” shall be substituted; \r\n (6) in article 35, under the heading “Proper Stamp-duty”: \r\n(a) in sub -article (1), in clause (b), in sub -clause (i), for the figure \r\n“5.25”, the figure “2” shall be substituted; \r\n(b) in sub-article (1), in clause (c), in sub -clause (i), for the figure \r\n“5.25”, the figure “2” shall be substituted; \r\n(c) in sub -article (1), in clause (d), in sub -clause (i), for the figure \r\n“5.25”, the figure “2” shall be substituted; \r\n                                                 \r\n1This Act was passed by the Provincial Assembly of the Punjab on 26 June 2020; assented to by the Governor of the Punjab on \r\n27 June 2020; and, was published in the Punjab Gazette (Extraordinary), dated: 29 June 2020, pp. 4353-4359. \r\n \r\n \r\n(d) in sub -article (2), in  clause (a), in sub -clause (i), for the figure \r\n“5.25”, the figure “2” shall be substituted; \r\n(e) in sub -article (2), in clause (b), in sub -clause (i), for the figure \r\n“5.25”, the figure “2” shall be substituted;  \r\n(f) in sub -article (3), in clause (a), in sub -clause (i), for the figure \r\n“5.25”, the figure “2” shall be substituted; and \r\n(g) in sub -article (3), in clause (b), in sub -clause (i), for the figure \r\n“5.25”, the figure “2” shall be substituted; \r\n(7) in article 45, u nder the heading “Proper Stamp -duty”, for the word s \r\n“Two percent”, the words “One percent” shall be substituted; \r\n(8) in article 55, in sub -article (i), under the heading “Proper Stamp-duty”, \r\nfor the word “Five”, the word “One” shall be substituted; \r\n (9) in article 58, under the heading “Proper Stamp-duty”:  \r\n(a) in sub-article A, in clauses (i), (ii) and (ii i), for the word  “Three”, \r\nthe word “One” shall be substituted; and \r\n(b) in sub -article B, for the word “Two”, the word “One” shall be \r\nsubstituted; \r\n(10) in article 63, in sub -article (i), under the heading “Proper Stamp -duty”, \r\nfor the word “Five”, the word “One” shall be substituted; and  \r\n (11) in article 63-A: \r\n(a) in column 2, paras (i) and (ii) shall be omitted; and \r\n(b) in column 3, for the existing entr ies, the following shall be \r\nsubstituted: \r\n “One percent of the value of the property.”. \r\n3. Amendment of Act V of 1958 .– In the Punjab Urban Immovable Property \r\nTax Act, 1958 (V of 1958): \r\n(a) in section 5, after clause (a), the word “and ” shall be inserted and \r\nclause (b) shall be omitted; and \r\n(b) in section 12, in subsection (3), for the expression “30 th day of \r\nSeptember”, the expression “31st day of October” shall be substituted. \r\n4. Amendment of Act X of 1958 .– In the Punjab Entertainment Duty Act, 1958 \r\n(X of 1958), in section 3, in subsection (1), for the word “twenty”, the word “five” shall \r\nbe substituted. \r\n5. Amendments of Act XLII of 2012.– In the Punjab Sales Tax on Services Act \r\n2012 (XLII of 2012): \r\n(1) in section 16, in subsection 2 , for the words “on his furnishing a tax \r\ninvoice or declaration of import of goods in his name which bears his \r\nNational Tax Number ”, the words “if he holds a valid tax invoice or \r\ndeclaration of import of goods not older than six tax periods bearing his \r\nname and National Tax Number” shall be substituted; \r\n \r\n \r\n(2) for section 16C, the following shall be substituted: \r\n“16C. Extent of adjustment of input tax .– (1) Notwithstanding \r\nanything contained in this Act, a registered person shall not be allowed \r\nto adjust input tax in a tax period in excess of eighty percent of the  \r\noutput tax for that tax period. \r\n(2) The Authority may by notification in the official Gazette \r\nexclude any person or class of persons from the purview \r\nof sub section (1).”;  \r\n(3) after section 16C, the following section 16D shall be added: \r\n“16D. Refunds.– Notwithstanding anything contained in this Act \r\nand subject to the conditions and restriction s as may be \r\nprescribed, the Authority or any officer authorized by the \r\nAuthority, may allow a registered person refund of the tax \r\nclaimed to have been paid through inadvertence, error or \r\nmisconstruction.”; \r\n(4) in section 29, for the word “Authority” wherever appears, the word \r\n“Commissioner” shall be substituted;  \r\n(5) in s ection 30, for sub sections (2) and (3), the following shall be \r\nsubstituted: \r\n“(2) The Authority may, by notification in the official Gazette, \r\nspecify a format of invoices to be issued by a registered \r\nperson or a class of registered persons  and prescribe a \r\nprocedure for authentication of such invoices. \r\n(3) The Authority or an officer authorized by the Authority in \r\nthis behalf, may require a registered person or a class of \r\nregistered persons to issue invoices electronically in such \r\nmanner as may be prescribed, and to transmit such \r\ninvoices to the Authority, subject to such cond itions and \r\nrestrictions as the Authority may specify by notification in \r\nthe official Gazette.”; \r\n(6) in section 31, in subsection (1), for clauses (a), (b) and (c) , the \r\nfollowing shall be substituted: \r\n“(a) record of services provided , including exempt services, \r\nindicating the description, quantity and value of service, \r\nname, registration number and address of the person to \r\nwhom services  were rendered  and the amount of  tax \r\ncharged; \r\n(b) record of goods and services received , including exempt \r\ngoods and ser vices, indicating description, quantity and \r\nvalue of goods and services, name, address and \r\nregistration number of the service provider or supplier of \r\ngoods and the amount of the tax charged; \r\n(c) record of goods imported indicating the description, \r\nquantity and value of goods and the amount of tax paid \r\non imports; \r\n \r\n \r\n(d) double entry accounts; \r\n(e) bank statements and banking instruments; \r\n(f) inventory records, utility bills, salary and labor bills, rent \r\ndeeds and agreements; \r\n(g) record required to be maintained  and the declarations \r\nfiled under any other law for the time being in force; and \r\n(h) such other record as may be specified by the Authority.”;  \r\n(7) in section 33, after subsection (3), the following subsection (3a) shall \r\nbe added: \r\n  “(3a) The officer authorized under subsection (1) may conduct \r\naudit proceedings electronically through video links or any other facility \r\nas may be notified by the Authority.”; \r\n(8) in section 35, for subsection (1), the following shall be substituted: \r\n“(1) Every registered person shall furnish to the Authority, not \r\nlater than the due date, a true, correct and properly filled -up return in \r\nthe form notified by the Authority, indicating the tax due and paid during \r\na tax period and such other information or  particulars as may be \r\nnotified by the Authority.”; \r\n(9) in section 39, in subsection (1): \r\n(a) in clauses (c), (f), (fff) and (g), the words “of the Authority” shall \r\nbe omitted; and \r\n(b)  for clause (ff), the following shall be substituted: \r\n“(ff) Audit-cum-Risk Compliance Officer;”; \r\n(10) in section 57, in subsection (1), the expression “not below the rank of \r\nan Assistant Commissioner,” shall be omitted; \r\n(11) in section 60:  \r\n (a) in subsection (1): \r\n(i) in clause (a), the words “or amount erroneously refunded” \r\nshall be omitted; \r\n(ii)  for clause (b), the following shall be substituted: \r\n“(b) Assistant Commissioner/Deputy Commissioner: \r\nCases where the amount of the tax involved does \r\nnot exceed ten million rupees;” and \r\n(iii)  for clause (c), the following shall be substituted: \r\n“(c) Enforcement Officer/Audit -cum-Risk Compliance \r\nOfficer: Cases where the amount of the tax \r\ninvolved does not exceed five million rupees; and”; \r\n(b) in subsection (2) , after the word  “him”, the words “or falling in \r\njurisdiction specifically assigned to him by the Authority” shall be \r\ninserted; and \r\n \r\n \r\n(c) after subsection (3) and before the explanation, the following \r\nsubsection (4) shall be added: \r\n“(4) Notwithstanding the provisions of subsection  (1), the \r\nAuthority may assign a case or class of cases to any of \r\nits officers involving any amount of tax involved.”; \r\n(12) in section 63, for subsection (4), the following shall be substituted: \r\n“(4) An appeal under subsection (1) may be filed manually or \r\nelectronically as may be specified by the Authority.”; \r\n(13) in section 66: \r\n(a) in subsection (1), for the word “thirty”, the word “sixty” shall be \r\nsubstituted; \r\n (b)  in subsection (2): \r\n(i) in clause (b), after the semi colon, the word “and” shall be \r\ninserted; \r\n(ii) at the end of clause (c), for the expression “;  and”, a full \r\nstop shall be substituted; and \r\n  (iii) clause (d) shall be omitted; and \r\n(c) in subsection (4) , for the expression “clause (d) of sub section \r\n(2)” the expression “subsection (1)” shall be substituted. \r\n(14) in section 70, in subsection (1): \r\n(a) in clause (bb) , after the word “companies” , the words “including \r\nrunning and demand finance” shall be inserted; \r\n(b) after clause (f), the following clause (g) shall be inserted: \r\n“(g) arrest or cause to arrest a defaulter and cause his \r\ndetention in prison for a period not exceeding six months  \r\nsubject to the condition that the adjudged amount has \r\nbeen upheld by the Appellate Tribunal.”; \r\n(c) in the proviso, for the words “twenty five”, the word “ten” shall be \r\nsubstituted. \r\n(15) in the Second Schedule: \r\n(a)  at Sr.No.1, in column  (1) to (4) , for the existing entries, the \r\nfollowing shall be substituted:  \r\n \r\n1 “Hotels, motels  and guest \r\nhouses. 9801.1000 \r\n(i). Five percent \r\nwithout input tax \r\nadjustment for \r\nnon-corporate, \r\nnon-franchise, \r\nnon-chain \r\nbusinesses with \r\nless than 20 \r\n \r\n \r\nrooms; and \r\n(ii). Sixteen \r\npercent for \r\nothers \r\nMarriage halls and lawns (by \r\nwhatever name called) \r\nincluding pandal and \r\nshamiana services. \r\n9801.3000 Five percent \r\nwithout input tax \r\nadjustment \r\nClubs including race clubs \r\nand their membership \r\nservices including services, \r\nfacilities or advantages, for a \r\nsubscription or any other \r\namount, to their members. \r\n9801.4000 Sixteen percent \r\nCatering services (including  \r\nall ancillary/allied services \r\nsuch as floral or other \r\ndecoration, furnishing of \r\nspace whether or not \r\ninvolving rental o f equipment \r\nand accessories). \r\n9801.5000 Five percent \r\nwithout input tax \r\nadjustment” \r\n \r\n(b) at Sr .No.7, in column (4), for the existing entry, the following \r\nshall be substituted: \r\n“(a) Zero percent without input tax adjustment for health \r\ninsurance for individuals; and \r\n(b) Sixteen percent of gross premium paid, for others.”; \r\n(c) at Sr.No. 11 and 18 , in column (4), for the existing entry, the \r\nfollowing shall be substituted: \r\n“(a) Five percent without input tax adjustment where payment \r\nagainst services is received through debit or credit cards ; \r\nand \r\n(b) Sixteen percent for others.”; \r\n(d)  at Sr.No. 13, in column (4), for the existing entry, the foll owing \r\nshall be substituted: \r\n“(a)  Five percent without input tax adjustment for services \r\nrelating to educational institutions; and \r\n(b)  Sixteen percent for others.”; \r\n(e)  at Sr.No.14, in column (2), under the heading “Excluding”: \r\n(a)  in clause (iii), for the full stop at the end, the expression  “; \r\nor” shall be substituted; and \r\n \r\n \r\n(b)  after clause (iii) as amended, the following shall be \r\ninserted: \r\n“(iv)  where the construction services are provided to \r\nany registered person who is otherwise liable to \r\npay sales tax as a property developer, builder and \r\npromoter.”; \r\n (f)  at Sr.No.15: \r\n(a) in column (2) the existing entry shall be substituted with \r\nthe following: \r\n“Services provided by property developers, builders  and \r\npromoters (including their allied services); Excluding: \r\nAffordable housing services provided under Govern ment \r\nsponsored housing programs.”; and \r\n(b)  in column (4)  the existing entry shall be substituted with \r\nthe following: \r\n“Rs.100 per square yard for land development and Rs.50 \r\nper square feet for building construction.”; \r\n(g) at Sr.No. 26, in column (4), for the existing entry, the following \r\nshall be substituted: \r\n“(a) Five percent without input tax adjustment for services \r\nwhere the value of service is fi xed by the Bureau of \r\nEmigration and Overseas Employment; and \r\n(b)  Sixteen percent for others.”;   \r\n(h) at Sr.No. 35, in column (4), for the existing entry, the following \r\nshall be substituted: \r\n“(a)  Five percent without input tax adjustment for services \r\nprovided to end consumers; and \r\n   (b)  Sixteen percent for others.”; \r\n(i) at Sr.No. 36, in column (4), for the existing entry, the following \r\nshall be substituted: \r\n“(a)  Sixteen percent for services provided by companies or \r\nauthorized dealers; and \r\n(b)  Five percent without input tax adjustment, for others.”; \r\n(j) at Sr.No. 40, in column (4), for the existing entry, the following \r\nshall be substituted: \r\n“(a)  Five percent without input tax adjustment for services \r\nprovided in respect of agricultural produce; and \r\n(b)  Sixteen percent for others.”; \r\n(k) at Sr.No. 52, in column (4), for the existing entry, the following \r\nshall be substituted: \r\n \r\n \r\n“(a)  Five percent without input tax adjustment for services \r\nrelating to accountancy, a udit, tax or corporate law \r\nconsultancy; and \r\n   (b)  Sixteen percent for others.”; \r\n(l) at Sr.No.22, 25, 32, 37, 43, 45, 58, 60, 63, 66 and 67, in column \r\n(4), for the existing entry, the following shall be substituted: \r\n “Five percent without input tax adjustment”; \r\n(m) at Sr.No.68, in column (4), for the existing entry, the following \r\nshall be substituted: \r\n   “Zero percent without input tax adjustment”; and \r\n(n) after Sr.No.68, in columns 1 to 4, the following entry shall be \r\ninserted as Sr.No.69: \r\n“Sr. \r\nNo Description Classification, \r\nif applicable Rate of Tax \r\n(1) (2) (3) (4) \r\n69 Ride-Hailing Services - \r\nFour percent \r\nwithout input tax \r\nadjustment” \r\n \r\n6. Amendment of Act XXX of 2015.– In the Punjab Infrastructure Development \r\nCess Act 2015 (XXX of 2015) , in section 6, in subsection 3, for the full stop at the \r\nend, a colon shall be substituted, and thereafter the following proviso shall be added: \r\n “provided that where the Government considers appropriate and \r\nnecessary, it may  allow exemption from payment of cess  from any \r\nprevious date as may be specified in the notification.”. \r\n7. Special relaxations for financial year 2020 -21.– (1) Notwithstanding \r\nanything contained in sections 3 and 12 of the Punjab Urban Immovable Property \r\nTax Act, 1958 (V of 1958), for the financial year 2020-21: \r\n(a) discount equal to five percent of the tax being paid shall be \r\nallowed on payment of tax through e-payment system; \r\n(b) a rebate equal to ten per cent of the amount of annual tax shall \r\nbe allowed if the amount of annual tax is paid in lump sum on or \r\nbefore the 30th day of September 2020; \r\n(c) the tax shall be paid on yearly basis or half yearly basis as the \r\nassessee may choos e or by such later day as the Government \r\nmay by notification determine; and \r\n(d) the late payment surcharge shall not be imposed for the tax \r\namount due. \r\n(2) Notwithstanding anything contained in  sections 3 and 9 of the Punjab \r\nMotor Vehicles Taxation Act, 1958 (XXXII of 1958), for the financial year 2020-21: \r\n \r\n \r\n(a) discount equal to five percent of the tax being paid shall be \r\nallowed on payment of tax through e-payment system; \r\n(b) a rebate equal to 20 percent of the amount of annual tax shall \r\nbe allowed if the amount of annual tax is paid in lump sum on or \r\nbefore the 30th day of September 2020; and \r\n(c) if a person fails to pay any amount of tax due within the period \r\nfixed for such payment, he shall not be liable to pay any penalty \r\nif he pays the same during the financial year 2020-21. \r\n (3) This section shall remain in force till 30th day of June 2021.",
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