3
Scope of tax
Act: Balochistan Sales Tax Ordinance 2000
Section Provisions
ORDINANCE I OF 2000 BALOCHISTAN SALES TAX ORDINANCE, 2000 ORDINANCE I OF 2000 An Ordinance to provide for levy of sales tax on the services rendered or provided in the Province of Balochistan [Gazette of Balochistan, Extraordinary, 29th June, 2000] No. Legis. I-120/Law/2000, dated 29-6-2000.---The following Ordinance made by the Governor of Balochistan on 26th June, 2000, is hereby published for general information:--- 3. Scope of Tax:---(1) Subject to the provisions of this Ordinance, there shall be charged, levied and paid a tax known as Sales Tax at the rate of fifteen per cent. of the value of the taxable services rendered or provided in the Province of Balochistan. (2) The tax shall be charged and levied on the services specified in 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, 3-A or 3-AA, as the case may be, of the Sales Tax Act, 1990. (3) All the provisions of the Sales Tax Act, 1990, rules made, 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; (c) keeping of records and audit; (d) enforcement and adjudication; (e) penalties and prosecution; and (f) all other allied and ancillary matters.