9 of 92001-06-30

Islamabad Capital Territory (Tax on Services) Ordinance, 2001, as published 30 June 2001

This is the Islamabad Capital Territory (Tax on Services) Ordinance, 2001 as it stood on 30 June 2001. It runs to 10 pages and contains 4 sections, with 1 amendment footnotes.

What this document is

Published by the Federal Board of Revenue as part of the Islamabad Capital Territory (Tax on Services) Ordinance, 2001 collection. A consolidation of this kind folds every amendment made up to its cover date into the text, so it shows the law as it stood on 30 June 2001 rather than as originally enacted.

The date above was taken from the file name rather than a consolidation statement on the cover, so treat it as approximate.

The shape of this version

The operative text holds roughly 624 words across 4 sections.

What changed since the previous version

This is the earliest version of the Islamabad Capital Territory (Tax on Services) Ordinance, 2001 in this collection, so there is nothing here to compare it against. It is the baseline for the versions that follow.

Which laws did the amending

Counting the footnotes by the instrument they name, the Finance Act accounts for the largest share with 1 references.

The source file


File name	`ICT (Tax on Services) Ordinance, 2001 - amended upto 30th June, 2015.pdf`
Pages	10
Size	0.36 MB
Text extraction	markitdown
Extraction confidence	high
Position in this collection	1 of 9

SHA-256 of the source PDF:

e3792d9f76a33896bfd732353dc1b380c9bafb357feea3de9905769e9491df40

Checking that value against the file you download confirms it is the same document these figures came from.

A note on these figures

Counts here are produced by software reading the PDF, not compiled by hand. The same method is applied to every document, which makes comparisons between versions meaningful, but a section with unusual formatting can be missed. Treat them as close measurements and the official document as the authority.

This is information, not legal or tax advice. Qanoon Digest is independent and not affiliated with the Federal Board of Revenue or the Government of Pakistan.

The full text of this version

All 4 sections as they appear in this document, reproduced from the source PDF. Amendment footnotes follow at the end.

1. Short title, extent and commencement

(1) This Ordinance may be called the Islamabad Capital Territory (Tax on Services) Ordinance, 2001. Issued by the Ministry of Law and Justice, under the signature of Mr. Justice Faqir Muhammad Khokhar, Secretary, vide Ex. Ord. Gaz. of Pak., 2001, Pt. I, P.923.

Islamabad Capitol Territory (Tax on Services) Ordinance, 2001

(2) It extends to whole of Islamabad Capital Territory.

(3) It shall come into force at once.

2. Interpretation

In this Ordinance, unless there is anything repugnant in the subject or context, the words and expression used but not defined shall have the same meaning as in the Sales Tax Act, 1990.

3. Scope of tax

(1) Subject to the provisions of this Ordinance, there shall be charged, levied and paid a tax know as sales tax at 2[rates specified in column (4) of the Schedule to this Ordinance] of the value of the taxable services rendered or provided in the Islamabad Capital Territory.

(2) The tax shall be charged and levied on the services specified in 3[column (2) of] the Schedule to this Ordinance in the same manner and at the same time, as if it were a sales tax leviable under sections 3, 3A or 3AA, as the case may be, of the Sales Tax Act, 1990.

(3) All the provisions of the Sales tax Act, 1990, and rules made and notifications, orders and instructions issued thereunder shall, mutatis mutandis, apply to the collection and payment of tax under this Ordinance in so far as they relate to -

(a) manner, time and mode of payment;

(b) registration and de-registration;

(d) enforcement and adjudication;

(e) penalties and prosecution; and

(f) all other allied and ancillary matters. ———————— Substituted for the words “the rate of sixteen percent” by the Finance Act, 2015 The words brackets and figure “column (2) of” shall be inserted by the Finance Act, 2015

Islamabad Capitol Territory (Tax on Services) Ordinance, 2001 4[THE SCHEDULE [See section 3(2)] PCT Heading, if S. No. Description Rate of Tax applicable

(1) (2) (3) (4) 1 Services provided or rendered by hotels, 9801.1000 Sixteen per cent motels, guest houses, marriage halls and lawns 9801.3000 (by whatever name called) including “pandal” 9801.4000 and “shamiana” services, clubs including race 9801.5000 clubs, and caterers. 9801.6000 2 Advertisement on television and radio, 9802.1000 and Sixteen per cent excluding advertisements- 9802.2000

(a) sponsored by an agency of the Federal or Provincial Government for health education;

(b) sponsored by the Population Welfare Division relating to educational promotion Substituted by the Finance Act, 2015. Earlier, the Schedule at the time of substitution was as under: “THE SCHEDULE [See section 3(2)] 1. Services provided or rendered by hotels, clubs and caterers:- (a) Services provided or rendered by hotels;

(b) Omitted.

(d) Services provided or rendered by caterers. 2. Advertisements on T.V. and Radio excluding advertisement:- (i) if sponsored by a Government Agency for health education;

(ii) if sponsored by Population Welfare Division relating to educational promotion campaign; and

(iii) public service messages if telecast on television by World Wildlife Funds for Nature or UNICEF. 3. Services provided or rendered by persons authorized to transact business on behalf of others:- (a) customs agents.

(b) ship chandlers.

42. Services provided by car/automobile dealers

Sixteen per cent]]

Amendment notes

Footnotes printed in the source document. Text quoted after the words was as under is the previous wording and is no longer in force.

1. Omitted.” Islamabad Capitol Territory (Tax on Services) Ordinance, 2001 campaign; Government under grant-in-aid agreement; and telecast on television by the World Wide Fund Children’s Fund (UNICEF) 3 Services provided by persons authorized to 9805.2000 Sixteen per cent (c) ship chandlers. 4 Courier services and cargo services by road 9808.0000 Sixteen per cent 5 Construction services, excluding: 9824.0000 Sixteen per cent documented cost of land) not exceeding Rs. 50 million per annum. (ii) the cases where sales tax is otherwise paid as property developers or promoters. Cantonment Boards. (iv) construction of industrial zones, consular from income tax. tenders against foreign grants-in-aid. (vi) Residential construction projects where the apartments Islamabad Capitol Territory (Tax on Services) Ordinance, 2001 6 Services provided by property developers and 9807.0000 Rs.100 per promoters (including allied services) excluding and square yard for the actual purchase value or documented cost respective sub- land feet for building construction 7 Services provided by persons engaged in 9809.0000 Sixteen per cent contractual execution of work, excluding: million; supplies of books. 8 Services provided for personal care by beauty 9810.0000 Sixteen per cent parlours/clinics, but excluding: million; or installed or available in the premises. 9 Management consultancy services 9815.4000, Sixteen per cent 9819.9300 agents, and packers and movers. of lading, whichever is higher Islamabad Capitol Territory (Tax on Services) Ordinance, 2001 11 Services provided by software or IT-based 9815.6000 Sixteen per cent system development consultants. 12 Services provided by technical, scientific and 9815.5000 Sixteen per cent 13 Services provided by other consultants 9815.9000 Sixteen per cent research services and credit rating services. 14 Services provided by tour operators and travel 9805.5100 Sixteen per cent 15 Manpower recruitment agents including labour 9805.6000 Sixteen per cent and manpower supplies. 16 Services provided by security agencies. 9818.1000 Sixteen per cent 17 Services provided by advertising agents 9805.7000 Sixteen per cent 18 Share transfer or depository agents including 9805.9000 Sixteen per cent services provided through manual or electronic book-entry system used to record and maintain securities and to register the transfer of shares, securities and derivatives. 20 Services provided by fashion designers, 9819.6000 Sixteen per cent whether relating to textile, leather, jewellery or display, etc. 21 Services provided by architects, town planners 9814.1000 Sixteen per cent 22 Services provided in respect of rent-a-car. 9819.3000 Sixteen per cent 23 Services provided by specialized workshops or 98.20 Sixteen per cent undertakings (auto-workshops; workshops for Islamabad Capitol Territory (Tax on Services) Ordinance, 2001 including computer hardware; car washing or similar service stations and other workshops). 24 Services provided for specified purposes 98.22 Sixteen per cent and repair (including building and equipment other similar services etc. 25 Services provided by underwriter, indenters, 9819.1100, Sixteen per cent and 9819.9100 26 Services provided by laboratories other 98.17 Sixteen per cent diagnostic tests for patients. 27 Services provided by health clubs, gyms, 9821.1000 Sixteen per cent 28 Services provided by laundries and dry 9811.0000 Sixteen per cent cleaners. Services provided by cable TV operators. Sixteen per cent Technical analysis and testing services 9819.9400 Sixteen per cent 30 Services provided by TV or radio program – Sixteen per cent producers or production houses. 31 Transportation through pipeline and conduit – Sixteen per cent Islamabad Capitol Territory (Tax on Services) Ordinance, 2001 services. 32 Fund and asset (including investment) – Sixteen per cent management services. 33 Services provided by inland port operators – Sixteen per cent warehouses, excluding the amounts received by way of fee under any law or by-law. 34 Technical inspection and certification services – Sixteen per cent services 35 Erection, commissioning and installation – Sixteen per cent services. 37 Valuation services (including competency and – Sixteen per cent eligibility testing services), 39 Services provided in respect of mining of – Sixteen per cent minerals, oil & gas including related surveys and allied activities 40 Services provided by property dealers and – Sixteen per cent realtors. half per cent