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No zero rating is provided on the services.

Section 26(4) and 32 of the KP Finance Act, 2013 provides for input tax adjustment, where such goods and services are used in providing taxable services, subject to restrictions provided or adjustment mechanism.

After enactment of the Khyber Pakhtunkhwa Finance Act, 2013, the KP Sales Tax on Services Ordinance, 2000 stand repealed.

The following measures should be taken by the Taxpayer at the time of making payment.i. Service Tax should be paid within the time limit laid down in this regard. ii. It should be deposited in the specified branches of the National Bank designated for this purpose. iii. In case of delay in making payment of sales tax on services in time, the default surcharge and penalty are also required to be paid.

Yes, if required. The Authority or authorized officer can always ask for additional information.

The date on which tax is credited shall be the date of payment. If the cheque bounces, it would mean as if the tax has not been paid and the necessary penal consequences would follow.

Yes. For payment of sales tax on services, specific National Bank branches will receive it. If sales tax on services is deposited in a branch of Bank other than National Bank, it also amounts to non-payment of tax

The Sales Tax on Services is required to be paid through PSID created on the website. The list of such National Bank Branches is placed on the website of KPRA. Head of account “B-02386 – Khyber Pakhtunkhwa Sales Tax on Services” has been specified for payment of sales tax on services.

Yes. Such person shall be liable to pay a penalty of ten thousand rupees or five per cent of the amount of the tax he would have been liable to pay had he been registered, whichever is higher. In the case of non-compliance of compulsory registration, the minimum penalty shall be ten thousand rupees: If such person who is required to get himself registered under this Act, fails to get registered within ninety days of providing taxable services, he shall be further liable, upon conviction by a Special Judge, to imprisonment for a term which may extend to one year, or with fine which may extend to the amount of the tax he would have been liable to pay had he been registered, or with both. (Section 64, Serial No 1 of KP Finance Act 2013)