Yes, tax is payable on all taxable services rendered in Khyber Pakhtunkhwa, whether rendered/provided by a person resident in Khyber Pakhtunkhwa or otherwise.

Yes. A service provider can pay tax and file return immediately after applying for registration

Yes. All such organizations or associations will qualify as persons engaged in economic activities unless specifically exempted.

A prospective taxable service provider seeking registration should file an application in a prescribed form within fourteen days from the date of notification of the taxable service. The Authority is required to issue the Registration Certificate within three working days.

The expression refers to any natural, legal or juristic person and includes individuals, AOP, companies, Federal Government, Provincial Government, Local Government, Foreign Government etc.

The person who provides taxable service is responsible for collection and payment the Sales Tax on Services to the Government.

Sales Tax on Services is an indirect levy. This tax is applicable to services specified in Second Schedule to the Khyber Pakhtunkhwa Finance Act 2013.

Standard rate of Sales Tax on Services is 15% except telecommunication whereon it is 19.5% on the “value of taxable services”. There are other services on which reduced rate of sales tax is applicable.

Khyber Pakhtunkhwa Revenue Authority (KPRA)” is authorized to administer the Sales Tax on Services in Khyber Pakhtunkhwa.