2

2003 C L C ACT II OF 2018 BALOCHISTAN FINANCE ACT, 2018 An Act to rationalize, levy and alter the rate of taxes and duties in Balochistan [Gazette of Balochistan Extraordinary, 11th May, 2018] No.PAB/Legis;V(13)/2018, dated 11.5.2018.---The Balochistan Finance Bill, (Bill No.13 of 2018), having been passed by the Provincial Assembly of Balochistan on 30th April, 2018 and assented to by the Governor, Balochistan on 10th May, 2018 is hereby published as an Act of the Balochistan Provincial Assembly. Preamble.---Whereas, it is expedient to rationalize, levy and enhance rates of certain taxes levied in the province of Balochistan, in the manner hereinafter appearing; It is hereby enacted as follows:- 2. Amendment of section 11, W.P. Act XXXIV of 1964.---In the Balochistan Finance Act, 1964 (W.P. Act No. XXXIV of 1964), in section 11, in subsection (1),- (a) after clause (g), the following new clauses shall be inserted, namely:- (h) medical practitioners running private clinics with a standing of not less than five years; and (i) persons running private hospitals, diagnostic centres, laboratories, X-rays, ultrasound, ECG, CT scan and such other medical facilities. ; (b) for the paragraph and proviso appearing after clause (i), as so inserted hereinabove clause (a), the following shall be substituted namely:- a tax in respect of professions, trades, callings or employments, for each financial year in addition to any tax, rate, duty or fee that may be payable under any other law, at the following rates:- (i) Two Hundred and fifty rupees for the classes of persons specified at clauses (a) to (e) and (g); (ii) for the class of persons specified at clause (f) the rate shall be,- S. No. for the class of Contractors/Suppliers Rate of Tax 1. Category-A (No limit). 100000/- rupees 2. Category-B (up to Rs.1000 million) 50000/- rupees 3. Category-1 (up to Rs.500 Million). 25000/- rupees 4. Category-2 (up to Rs.200 Million). 10000/- rupees 5. Category-3 (up to Rs.100 Million). 5000/- rupees 6. Category-4 (up to Rs.50 Million). 2500/- rupees 7. Category-5 (up to Rs.20 Million). 1000/- rupees (iii) for the class of persons specified at clause (h) the rate shall be.- S. No. for Class of Medical Practitioners Rate of Tax 1. Specialist Doctors 2000/- rupees 2. General Doctors. 1000/- rupees (iv) for the class of persons specified at clause (i) the rate shall be,- S.No. for class of persons- Rate of Tax 1. running private hospitals with Operation Theatre, X-Ray, Ultrasound, ECG facilities and admit rooms etc. 50000/- rupees 2. running private hospitals as above, but no admission room available for patients. 25000/- rupees 3. running private hospitals where only treatment is given to patients. 10000/- rupees 4. running laboratories / Diagnostic/ Ultrasound and X-Ray Centres: 5000/- rupees Provided that nothing in this section shall authorize the levy of more than the tax payable by any person as specified herein above, for any financial year.