As per Second Schedule of the Act, modarabas, musharika and other financial institutions are liable to pay sales tax.
Rules have been promulgated and are available on website of KP Revenue Authority.
The list is displayed on website of KPRA.
Same as in the Federal Fiscal Laws. Appellate forums: i. Collector (Appeals); ii. Appellate Tribunal; and iii. High Court, in case question of law is involved. Administrative forums: i. Alternate Dispute Resolution Committee
Ordinarily, once in a year.
Yes. Separate return for the sales tax on services is filed electronically.
Yes. Sales tax on services originates with the principal of self-assessment and self-compliance.
The expense payable to others acting as an agent of the principal would not generally form subject matter of tax. The details are provided in the rules.
All services outside of Second Schedule are exempt.