TAXCARD

KP-SALES TAX ON SERVICES

ADMINISTERED BY:
2020-21

KHYBER PAKHTUNKHWA REVENUE AUTHORITY (KPRA)

K P - SA L E S TA X O N S E RV I C E S TA X R AT E S W I T H
CLASSIFICATION AND DESCRIPTION OF SERVICES-FIRST
AND SECOND SCHEDULE OF THE KHYBER PAKHTUNKHWA
FINANCE ACT NO XXII OF 2020
TAXCARD 2020-21 KP-SALES TAX ON SERVICES
ADMINISTERED BY:
KHYBER PAKHTUNKHWA REVENUE AUTHORITY (KPRA)

K P - SA L E S TA X O N S E RV I C E S TA X R AT E S W I T H
CLASSIFICATION AND DESCRIPTION OF SERVICES-FIRST
AND SECOND SCHEDULE OF THE KHYBER PAKHTUNKHWA
FINANCE ACT NO XXII OF 2020

CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES

SERVICE PROVIDED BY HOTELS, RESTAURANTS, MARRIAGE HALLS, *FULL EXEMPTION SHALL BE

LAWNS, CLUBS, CATERERS, PREPARED FOOD SUPPLIERS, AVAILABLE TO THE HOSTELS PROVIDING
9801.0000 RATE %
PANDALS, SHAMINAS, MESSES AND HOTELS OR SIMILAR ACCOMMODATION AND ALLIED FACILITIES SERVICES PROVIDED BY SPECIALIZED WORKSHOPS OR
SERVICES INCLUDING ALLIED AUXILIARY OR ANCILLARY TO STUDNETS. ** 5% HOSTEL SERVICES 9820.0000 RATE % **5% WITHOUT ANY INPUT TAX
UNDERTAKINGS
(ACCOM, FOOD AND LAUNDRY ETC) ADJUSTMENT IN ALL CASES EXCEPT
WITHOUT ANY INPUT ADJUSTMENT. **
9801.1000 HOTEL AND SIMILAR ESTABLISHMENTS 15% INDUSTRIAL WORKSHOPS **2%
8% RESTAURANTS Excluding WITHOUT ANY INPUT TAX ADJUSTMENT
(CORPORATE, FRANCHISE OF INCASE OF ALL OTHER CATEGORIES
9801.2000 RESTAURANTS AND SIMILAR BUSINESS 15% AUTO-WORKSHOPS WEATHER OR NOT PROVIDING OTHER ALLIED
MULTINATIONAL OR CHAINS OF 9820.1000 10% OR TYPE OF WORKSHOPS, STAND
OR EXTENDED SERVICES
RESTAURANT BUSINESSES, BRAND
9801.3000 MARRIAGE HALLS, LAWNS, PANDALS, SHAMIANAS 15% WORKSHOPS FOR INDUSTRIAL, CONSTRUCTION, EARTH MOVING ALONE CASR WASH (CAR WASH
NAMES) WITHOUT ANY INPUT 9820.2000 5%
OR OTHER SIMILAR, HEAVY DUTY OR SPECIAL PURPOSE STATION) SERVICES. THE RATE OF
9801.4000 CLUBS 15% ADJUSTMENT. **1% NON-AIR
**10% WITHOUT INPUT TAX
CONDITIONED CALLED AS DHABA, HUT-
9801.5000 CATERERS AND PREPARED/COOKED FOOD SUPPLIERS 15% ADJUSTMENTS WILL BE CHARGED
TYPE ROAD STREET SIDE, TRADITIONAL WORKSHOPS FOR ELECTRICAL OR ELECTRONIC EQUIPMENTS OR
9801.6000 MOTELS, GUEST HOUSES, LODGES AND FARM HOUSES 15% 9820.3000 5% INCASE OF AUTHORIZED AUTOMOBILE
ACCOMODATION OPEN AIR ETC .**Tax APPLIANCES INCLUDING COMPUTER HARDWARE
9801.7000 MESSES AND HOSTELS 15% DEALERS WORKSHOP (WHOLE RANGE
Rate Reduced to 5% Incase RIMS is OF THEIR WORKSHOP SERVICES
9801.8000 SIMILAR OR SERVICES OR SERVICE PROVIDERS 15% installed. **8% Marriage or Wedding REPAIR OR MAINTENANCE OF AIRCRAFTS, HELICOPTERS AND
9820.3000 5% INCLUDING CAR WASH ETC.)
Halls, Pandals, Shaminas including OTHER FLYING OBJECTS
9801.9000 SERVICES ALLIED, AUXILIARY OR ANCILLARY THERETO. 15% Provision of Food Services. **10% 9820.4000 CAR WASHING OR SIMILAR SERVICE STATIONS 2%
Incase of Caterers. 9820.9000 OTHER SIMILAR WORKSHOPS OR BUSINESSES 2%

TELECOMMUNICATION AND SIMILAR, ALLIED OR SERVICE FOR PERSONAL CARE, PERSONAL BEAUTIFICATION AND
9813.0000 RATE %
ANCILLARY SERVICES 9811.0000- COSMETIC UPLIFT BY BEAUTY PARLORS, BEAUTY CLINICS AND
RATE %
9820.0000 SIMILAR OTHER BUSINESSES OPERATING SEPRATELY-SERVICE
TELEPHONE SERVICES (FIXED LINE, WIRELESS CELLULAR,
9813.1000 19.5% PROVIDED IN SPECIFIED FIELDS
VIDEO, PRE-PAID, POST-PAID AND PAY PHONE CARDS ETC.)
9811.1000 LADIES BEAUTY PARLORS, CLINICS INCLUDING LADIES SALOON 5%
9813.1010 MESSAGING-SMS, MMS & OTHER DIGITAL APPLICATIONS 19.5%
9811.2000 COSMETIC TREATMENT/SURGERY CENTERS/CLINICS 5% **5% WITHOUT ANY INPUT TAX
9811.3000 SLIMING OR OTHER HEALTH CLINICS OR CLUBS 5% ADJUSTMENT. **FULL
INSTALLATION, PROVISON, SHIFTIN, CHANGING, GENTS' BEAUTY PARLORS OR SALOONS INCLUDING
9813.1020
CONVERSION AND RESTORATION OF TELEPHONE
19.5% 9811.4000 5% EXEMPTION SHALL BE AVAILABLE
BARBOUR SHOPS TO COSMETIC TREATMENT OF BURNS OR
BANDWIDTH SERVICES (COPPERLINE/FIBER OPTIC/C-AXIAL 9811.9000 OTHER SIMILAR SERVICES 5% BURNT BODY PARTS - CONVENTIONAL OR
9813.2000 CABLE, MICROWAVE SATELLITE-BASED, IP SERVICES, 19.5% HEALTH CARE CENTERS, HEALTH CLUBS, GYMS OR TRADITIONAL BARBER SHOPS NOT
TELECONFERENCING 3G/4G/5G/LTE). **INCASE OF INCOMING 9821.1000 5% RENDER ANY HIGH END BEAUTIFICATION
INTERNATIONAL CALLS, CHARGES
PHYSICAL FITNESS OR COSMETIC SERVICES.
RECEIVED FROM TELECOM SERVICE 9821.2000 INDOOR SPORTS AND GAMES CENTERS 5%
9813.3000 TELEGRAPH AND OTHER SERVICES RELATING THERETO. 19.5%
PROVIDERS ABROAD SHALL BE TAXED
9821.3000 BABY CARE CENTERS 5%
ON TAX FRACTION FORMULA BASIS
TELEFAX INCLUDING STORE AND FORWARD FAX AND SIMILAR 9821.4000 BODY MASSAGE CENTERS 5%
9813.4000 19.5% ONLY TO THE EXTENT TO WHICH
OTHER SERVICES. SUCH CHARGES OR SHARED OR 9821.5000 PEDICURE CENTERS 5%
RECEIVED BY SUCH DOMESTIC SERVICE
INTERNET SERVICES INCLUDING EMAIL, DAIL-UP AND OTHER PROVIDERS TREATING THE CHARGES SO 9811.9000 OTHER SIMILAR SERVICES 5%
9813.4010 19.5%
ALLIED SERVICES. SHARED OR RECEIVED AS TAX
INCLUSIVE

9813.4020 BROADBAND SERVICES FOR DSL CONNECTIONS 19.5%

DATA COMMUNICATION NETWORK SERVICES (DCNS, VPN,

9813.4030 SERVICES RELATING TO VALUE ADDED DATA AND OTHER 19.5%
SIMILAR SERVICES.
9813.5000 LONG DISTANCE INTERNATIONAL (LDI) SERVICES 19.5%
9813.6000 LOCAL LOOP FOR OTHER SIMILAR SERVICES 19.5%
9813.7000 AUDIO TEXT SERVICES 19.5%
9813.8000 VOICE PAGING SERVICES 19.5%
9813.9000 OTHER SIMILAR ALLIED OR ANCILLARY SERVICES 19.5%

PAGE 01
PREPARED & DESIGNED BY:

MUHAMMAD UMAIR ZEB

TAXCARD 2020-21 KP-SALES TAX ON SERVICES
ADMINISTERED BY:
KHYBER PAKHTUNKHWA REVENUE AUTHORITY (KPRA)

K P - SA L E S TA X O N S E RV I C E S TA X R AT E S W I T H
CLASSIFICATION AND DESCRIPTION OF SERVICES-FIRST
AND SECOND SCHEDULE OF THE KHYBER PAKHTUNKHWA
FINANCE ACT NO XXII OF 2020

CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES

SERVICE PROVIDED BY PERSONS AUTHORIZED TO 9818.0000 SERVICES PROVIDED BY SPECIALIZED AGENCIES RATE %
9806.0000 TRANSACT BUSINESS ON BEHALF OF OTHERS AS AGENT RATE %
OR OTHERWISE
9818.1000 SECURITY AGENCIES INCLUDING SECURITY ALARM SERVICES 10%
** 10% WITHOUT ANY INPUT TAX
9818.2000 CREDIT RATING OR SIMILAR EVALUATION AGENCIES 10% ADJUSTMENT.
SHIPPING AGENTS, SHIP CHANDLERS, STEVEDORES, AND **FULL EXEMPTION IN CASE 9818.3000 MARKET RESEARCH OR MARKET SURVEY AGENCIES 10%
9806.1000 15%
SHIP HANDLING AND AMANAGMENT SERVICES PERFORMING HAJJ AND UMRAH 9818.4000 PRIVATE DETECTIVE OR INTELLIGENCE SERVICE PROVIDING AGENCIES 10%
SERVICES. ** 8% FOR ALL SERVICES PROJECT INCLUDING BUSINESS PROJECT PLANNING OR
FREIGHT AND CARGO FORWARDING AGENTS OR MOVING 9818.5000 10%
9806.2000 15% OF THIS ENTRY OTHER THAN BUSINESS PREPRATION AGENCIES
BUSINESS SUPPORT SERVICES AND LABOUR OR 9818.9000 OTHER SIMILAR AGENCIES 10%
MANPOWER SUPPLY SERVICES.
9806.3000 CUSTOMS OR CUSTOMS HOUSE AGENTS 15% SERVICES PROVIDED OR RENDERED IN RESPECT OF
** 5% FOR BUSINESS SUPPORT
9806.4000 TRAVEL AGENTS, RECRUITING AGENTS AND TOUR OPERATORS 15% SERVICES AND LABOUR MANPOWER MANUFACTURING OR PROCESSING ON TOLL OR
SUPPLY SERVICES.
CHARGES BASIS (OUT OF MAIN OR MAJOR INPUTS
9806.5000 ADVERTISING AGENTS AND ADVERTISEMENT INTERMEDIARIES 15%
OWNED BY OTHERS)-INDUSTRIAL VENDING,
9806.6000 SHARE TRANSFER AND GENRAL INSURANCE AGENTS 15% CONTRACT OR THIRD PARTY MANUFACTURING, ** 5% WITHOUT ANY INPUT TAX
CONTRACT-PRODUCTION, PROCESSING, MILLING, ADJUSTMENT. **FULL
9806.7000 SPONSORSHIP SERVICES 15%
9840.0000 MACHINING, CONVERSION, PRINTING. "PROCESSING" 5% EXEMPTION ON TEXT BOOKS
PRINTED ON CONTRACT PRINTING
9806.8000 BUSINESS MANAGEMENT OR BUSINESS SUPPORT SERVICES 15% WASHING, CLEANING, COLORING, PRINITING, BASIS MEANT FOR FREE DISTRIBUTION
TO STUDENTS BY OR THROUGH THE
9806.9000 OTHER SIMILAR SERVICES 15% PACKING OR PACKAGING ETC. EXCLUSIVE SERVICES OF GOVERNMENT
PRINTING OR PUBLICATION OF WRITTEN MATERIAL
STOCK BROKERS, FUTURE BROKERS AND COMMODITY
9819.1000 15% OR PRODUCTS PERFORMED ON CONTRACT BASIS BY
BROKERS
BUSINESSES LIKE PRINTING PRESSES OR
9819.1500 DISTRIBUTION AGENTS 15%
PRINTING/PUBLICATION HOUSES

FRANCHISE SERVICES EITHER ON GIVING OR ON

SERVICES (INCLUDING DYEING) PROVIDED BY
RECEIVING ENDS INCLUDING ROYALTIES OR SIMILAR
9808.0000 LAUNDRIES (LAUNDERERS), DRY CLEANERS OR SIMILAR RATE % **FULL EXEMPTION TO ** 10% WITHOUT ANY INPUT
FINANCIAL BENEFITS ARISING OUT OF INTELLECTUAL
OTHER BUSINESSES SMALL SIZE TRADITIONAL STYLE STAND - 9823.0000 10%
ALONE LAUNDERERS AND DRY PROPERTY RIGHTS OR OTHER FACTORS OF BUSINESS **FULL
TAX ADJUSTMENT.
CLEANERS-OPERATING WITHOUT ANY GOOD WILL, MARKET STANDING, POPULARITY, IMAGE EXEMPTION TO EDUCATION
9808.1000 LAUNDERERS & DRY CLEANERS OPERATING INDEPENDENTLY 15% BRAND OR REGISTERED-WITHOUT RELATED OR EDUCATION SPECIFIC
OR REPUTATION ETC FRANCHISE SERVICES
INVOLVEMENT OF ELECTRICAL OR
MECHANICAL EQUIPMENTS OR SERVICE RELATING TO PROCESSING FOR REGISTRATION OR
LAUNDERERS & DRY CLEANERS OPERATING IN CONJ WITH 9819.9500 10%
9808.2000 15% PROTECTION OF COPY RIGHTS OR OTHER IPRs
OTHER BUSINESS PROVIDING SERVICES MACHINES. **2% TO MEDIUM SIZE
LAUNDERERS & DRY CLEANERS SERVICES BY OTHER BUSINESSES LAUNDERERS & DRY CLEANERS
INCLUDING CARPET OR SOFA CABLE TV OPERATORS OTHER THAN THOSE
9808.3000 (INC THOSE PERFORMED FOR INDUSTRIAL PURPOSE) 15% PROVIDING INTERNET- BASED TV SERVICES WHETHER

9819.9000 COMPOSITE, MULTIPLE, BUNDLED OR OTHERWISE 2% **2% WITHOUT ANY INPUT TAX
ADJUSTMENT.
9808.4000 DYERS OF CLOTHES INCL INDUSTRIAL DYERS (TEXTILE) 15% WHICH OR CHARGEABLE TO TAX UNDER

TELECOMMUNCIATION SERVICES.
9808.9000 OTHER SIMILAR OR ALLIED SERVICES 15%

PAGE 02
PREPARED & DESIGNED BY:

MUHAMMAD UMAIR ZEB

TAXCARD 2020-21 KP-SALES TAX ON SERVICES
ADMINISTERED BY:
KHYBER PAKHTUNKHWA REVENUE AUTHORITY (KPRA)

K P - SA L E S TA X O N S E RV I C E S TA X R AT E S W I T H
CLASSIFICATION AND DESCRIPTION OF SERVICES-FIRST
AND SECOND SCHEDULE OF THE KHYBER PAKHTUNKHWA
FINANCE ACT NO XXII OF 2020

CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES

SERVICES PROVIDED BY PRACTITIONERS, SERVICES PROVIDED FOR CARRIAGE OR

9805.0000 RATE %
9816.0000 PROFESSIONALS, CONSULTANTS AND ADVISERS (BY RATE % TRANSPORTATION OF GOODS.
WHATEVER NAME CALLED IN THEIR RESPECTIVE FIELDS ROAD (VEHICLES WHETHER OR NOT CONTAINERIZED
LIKE TRUCKS, TRAILERS, TRAWLERS, OIL TANKERS,
MEDICAL, DENTAL OR ALLIED HEALTH FIELDS OR LOADERS, PICK-UPS, TROLLIES, AND OTHER POWER OR
9816.1000 DISCIPLINE INCLUDING PARA-MEDICS AND SPECIALIZED 5% 9805.4000 MOTOR-BIKE OPERATED FOUR OR THREE WHEELL 15%
TECHNICIANS VEHICLES , PRIMARILY MEANT FOR LOADING AND
CARRIAGE OF GOODS)

BUCKET-LIFTS OR SIMILAR DIRECTLY OR INDIRECTLY

*TAX SHALL BE CHARGED 5%
VETERINARY AND ALLIED SCIENCES INCLUDING PET 9805.5000 POWER-OPERATED MOVING STRUCTURES. 15%
9816.2000 5% WITHOUT ANY INPUT TAX
CARE THE SERVICES PROVIDED OR RENDERED
ADJUSTMENT INCASE OF **TAX
CONDUIT, PIPELINE, CONVEYOR OR SIMILAR CARGO BY PACKERS AND MOVERS ENGAGED IN
SHALL BE REDUCED TO 2% TRANSMISSION NETWORKS OR ARRANGEMENTS FOR
THE TRANSPORTATION OF GOODS
INCASE OF PRACTITIONERS, 9805.6000 15% EITHER WITH OR WITHOUT PRIOR
9816.3000 LAW AND ALLIED FIELD AND DISCIPLINES 5% PROFESSIONALS, CONSULTANTS OR TRANSPORTATION OF GOODS WHETHER LIQUID OR PACKING SHALL BE COVERED IN AND
ADVISERS OF MEDICAL (INCLUDING OTHERWISE. TAXED UNDER THIS ENTRY.
DENTAL) AND LEGAL PROFESSIONS OR
FIELDS. OTHER SERVICES FOR CARRIAGE OR TRANSPORTATIONS
FINANCIAL, ACCOUNTANCY, COST ACCOUNTANCY,
9805.9000 15%
9816.4000 TAX MANAGEMENT OR TAX AFFAIRS AND SIMILAR 5% OF GOODS WHETHER LIQUID OR OTHERWISE.
OTHER FIELDS AND DISCIPLINES
PACKING OR PACKAGING SERVICES INCLUDING ALLIED
9812.0000
9816.5000 HUMAN RESOURCE MANAGEMENT OR DEVELOPMENT 5% OR ANCILLARY SERVICES
PACKING OR PACKAGING OF INDUSTRIAL GOODS, OR
BUSINESS-PLANNING, MANAGEMENT, REFORMS, 9812.1000 PRODUCTS FOR INDUSTRIAL OR COMMERCIAL 15%
9816.6000 COMMUNICATION INCLUDING HOSPITALITY 5% PURPOSES.
MANAGMENET AND SIMILAR OTHER FIELDS AND PACKING OR PACKAGING OF OLD OR USED OFFICE OR
DISCIPLINES 9812.2000 15%
9816.9000 OTHER SIMILAR SERVICES 5% HOUSEHOLD GOODS.
9812.9000 OTHER SIMILAR ALLIED OR ANCILLARY SERVICES. 15%

9802.0000 ADVERTISEMENTS AND ADVERTISEMENT SERVICES RATE % **PKR 100 PER SQUARE YARD IN
SERVICES PROVIDED BY ARCHITECTS, CIVIL ENGINEERS, **PKR
CASE OF LAND DEVELOPMENT.
9802.1000 T.V INCLUDING CABLE TV NETWROKS 10% 50 PER SQUARE FOOT COVERED AREA
CONSTRUCTION CONSULTANTS, CONSTRUCTION
9802.2000 RADIO 10% 9815.0000 CONTRACTORS, TOWN OR REAL ESTATE OR PROPERTY RATE % WITHOUT ANY INPUT TAX ADJUSTMENT-
**10% WITHOUT ANY INPUT TAX INCASE OF COMMERCIAL CONSTRUCTION
9802.3000 CLOSED CIRCUIT T.V 10% PROMOTERS, DEVELOPERS OR PLANNERS INCLUDING OF RESIDENTIAL BUILDINGS, FLATS OR
**FULL
ADJUSTMENT.
INTERIOR DECORATORS APPARTMENTS, COMMERCIAL PLAZAS,
NEWS PAPERS, PERIODICALS, MAGZINES, AND SIMILAR OTHER EXEMPTION ON TOWER, MALLS, OR COMPLEXES ETC **
9802.4000 10%
PUBLICATIONS ADVERTISEMENTS CARRYING
ARCHITECTS AND CIVIL ENGINEERS OR TOWN PROMOTERS,
FULL EXEMPTION
OR CONVEYING PUBLIC SERVICE 9815.1000 15% RESIDENTIAL CONSTRUCTION (PRIME
9802.5000 WEBSITE AND INTERNET 10% MESSAGES AS ARE FUNDED BY DEVELOPERS, PLANNERS MINISTER NAYA PAKISTAN HOUSING
GOVERNMENT OR FINANCED TOWN, REAL ESTATE OR PROPERTY PROMOTERS, DEVELOPERS SCHEME). THE PROJECTS INITIVATED
9802.6000 POLES OR SIMILAR STRUCTURES 10% 9815.2000 15% UNDER GOVERNMENT'S ADP EITHER SUCH
UNDER FOREIGN GRANTS-IN- OR PLANNERS
BILL BOARDS, ELECTRONIC BILL BOARDS, HOARDING BOARDS, PROJECTS HAVE BEEN INITIATED OR
9802.7000 10% AID AGREEMENTS SIGNED WITH CONSTRUCTION CONTRACTORS INCLUDING CONTRACTORS COMPLETED BEFOR JUNE 30, 2019.
SIGN BOARDS AND SIMILAR OTHER MEDIUM OF
ADVERTISEMENT DISPLAY THE GOVERNMENT. **5% TAX OF ALLIED WORK SUCH AS ELECTRICAL AND GAS FITTINGS, CONSTRUCTION WORK IN RESEPCT OF
LEASE OR RENTING OF SPACE WEATHER ON CONSTRUCTED 9815.3000 15% DEVELOPMENT OF INDUSTRIAL ESTATE
CHARGED ON ADVERTISEMENTS PLUMBING, WATER BORING, WOOD WORK, PLASTERING,
ZONES, CONSULAR BUILDINGS AND
9802.8000 OR ERECTED STRUCTURE, FOR THE PURPOSES OF 10% THROUGH PRINT MEDIA. FLOORING, STEEL WORK, PAINT OR OTHER FINISHING WORK CONSTRUCTION WORKS UNDER
ADVERTISEMENTS INTERNATIONAL TENDER BASED OR
LANDSCAPE OR LAND DEVELOPMENT DESIGNERS INCLUDING
9802.9000 OTHER ADVERTISEMENT SERVICES 10% 9815.4000 15% FUNDED FROM FOREIGN GRANTS IN AID.
LAND SURVEYORS
9815.9000 OTHER SIMILAR, ALLIED OR ANCILLARY SERVICES 15%
**2% SHALL BE CHARGES INCASE OF
9806.50000 ADVERTISING AGENTS AND ADVERTISEMENT INTERMEDIARIES 10% PROJECTS (OTHER THAN COVERED IN
EXEMPTION ) FUNDED UNDER THE GOVT'S
9819.5000 DESIGNERS OTHER THAN CLASSIFICATION HEADING '9815.0000 15%
ADP BUDGET.

PAGE 03
PREPARED & DESIGNED BY:

MUHAMMAD UMAIR ZEB

TAXCARD 2020-21 KP-SALES TAX ON SERVICES
ADMINISTERED BY:
KHYBER PAKHTUNKHWA REVENUE AUTHORITY (KPRA)

K P - SA L E S TA X O N S E RV I C E S TA X R AT E S W I T H
CLASSIFICATION AND DESCRIPTION OF SERVICES-FIRST
AND SECOND SCHEDULE OF THE KHYBER PAKHTUNKHWA
FINANCE ACT NO XXII OF 2020

CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES

SERVICE PROVIDED BY BANKS OR BANKING

COMPANIES, INSURANCE COMPANIES, COOPERATIVES
CINEMATOGRAPHIC PRODUCTION, PHOTOGRAPHIC
9803.0000 RATE % 9814.0000 AND FOREIGN EXCHANGE COMPANIES OR DEALERS RATE %
SERVICES AND BROADCASTING SERVICES
(INCLUDING SIMILAR INSTITUTIONS OR ENTITIES)

FILM MAKING OR FILM PRODUCTION INCLUDING DRAMA BANKS OR BANKING COMPANIES, COOPERATIVES OR SIMILAR
9803.1000 2% 9814.1000 15%
PRODUCTION WHETHER IN SERIAL OR OTHERWISE ** 2% WITHOUT ANY INPUT TAX. INSTITUTIONSA OR ENTITIES
**FULL EXEMPTION ON INSURANCE COMPANIES (INCL: ** FULL EXEMPTION ON
TELECASTING OR BROADCASTING GOOS/FIRE/THEFT/MARINE/TRAVEL/LIFE/HEALTH/INDUSTRIAL/ LIFE AND HEALTH INSURANCE
9803.2000 T.V PRODUCTION 2% SERVICES OF AND BY GOVERNMENT 9814.2000 BUSINESS RELATED/MOVABLE OR IMMOVABLE PROPERTY 15%
OWNED T.V OR RADIO STATIONS INSURANCE AND OTHER INSURANCE AND REINSURANCE
OR CHANNELS SERVICES
9803.3000 RADIO PRODUCTION 2% 9814.3000 SERVICES OF COOPERATIVES AND COOPERATIVE SOCIETIES 15%
9803.4000 BROADCASTING SERVICES 2% SERVICES OF FOREIGN EXCHANGE COMPANIES, DEALERS AND
9814.4000 15%
MONEY CHANGERS OR SIMILAR BUSINESSES
9803.5000 PHOTOGRAPHIC SERVICES 2% OTHER SIMILAR BANKING, INSURANCE, COOPERATIVE AND
9814.9000 15%
MONEY EXCHANGE SERVICES
9803.9000 OTHER SIMILAR OR ALLIED SERVICES 2%

DRYPORT SERVICES INCLUDING OPERATION OF A

DRYPORT AND OTHER SERVICES PROVIDED AT OR IN
RESPECT OF DRYPORT SUCH AS INWRD/OUTWARD
TRANSPORTATION/MOVEMENTS OF GOODS, CARGO STORAGE AND WAREHOUSING SERVICES INCLUDED
PUBLIC BOUNDED WAREHOUSES, COLD STORAGES AND **10% WITHOUT ANY INPUT TAX
HANDLING, CARGO STORAGE OR WAREHOUSING, **10% WITHOUT ANY INPUT TAX 9844.0000 10%
9843.0000 10% YARDS OR PLACES USED FOR STORAGE OF EMPTY OR ADJUSTMENT.
LOADING/UNLOADING OF CARGO, BOOKING OR ADJUSTMENT. LOADED CONTAINERS ON RENTAL OR CHARGES BASIS.
DISCHARGE OF CARGO, SERVICES RELATING TO
INSPECTIONS, CERTIFICATION OR SIMILAR OR OTHER
TYPES OF SERVICES RELATED ACTIVITIES IN RESPECT OF
CARGO ETC

EVENT MANAGEMENT SERVICES WHETHER COVERING

SERVICE PROVIDED BY PERSONS ENGAGED IN
ALL OR ANY OF THE PROCESSES LIKE PLANNING,
BUDGETING, SCHEDULING, SITE SELECTION, CONTRACTUAL EXECUTION OR PERFORMANCE OF
ACQUIRING NECESSARY PERMITS, COORDINATING 9810.0000 WORKS (INCLUDING REPAIR, MAINTENANCE, RATE %
9846.0000 8% KP-SALES TAX ON SERVICES
TRANSPORTATION AND PARKING, ARRANGING FOR
RENOVATION, UPGRADATION OR JANITORIAL
SPEAKERS AND ENTERTAINERS, ARRANGING DECOR,
EVENT SECURITY, CATERING, PICTURING, VIDEO WORKS) OR FURNISHING SUPPLIES **5% WITHOUT ANY INPUT TAX
ADJUSTMENT
FILMING, MUSCIAL ENJOYMENT OR ANY OTHER
WORK CONTRACTORS OTHER THAN CONSTRUCTION OR
CONNECTED TASK. 9810.1000 5%
MAINTENANCE WORK

EXHIBITION, CONVENTION OR CARNIVAL SERVICES MAINTENANCE WORK SERVICES WEATHER OR NOT

AND ALLIED SERVICES INCLUDING RENTING OF **8% WITHOUT ANY INPUT TAX 9810.2000 INVOLVING FURNISHING OF SUPPLIES (Excluding SUPPLY OF 5%
9825.0000 8% GOODS ONLY)
PURPOSE-SPECIFIC PROPERTY OR SPACE FOR SUCH ADJUSTMENT.
EVENTS.
9810.9000 OTHER SIMILAR SERVICES 5%

PAGE 04
PREPARED & DESIGNED BY:

MUHAMMAD UMAIR ZEB

TAXCARD 2020-21 KP-SALES TAX ON SERVICES
ADMINISTERED BY:
KHYBER PAKHTUNKHWA REVENUE AUTHORITY (KPRA)

K P - SA L E S TA X O N S E RV I C E S TA X R AT E S W I T H
CLASSIFICATION AND DESCRIPTION OF SERVICES-FIRST
AND SECOND SCHEDULE OF THE KHYBER PAKHTUNKHWA
FINANCE ACT NO XXII OF 2020

CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES

SERVICES PROVIDED IN MATTERS OF SALE, PURCHASE, AIRPORT SERVICES (INCLUDING PASSENGER

9807.0000 RATE %
RENT OR HIRE FACILITATION, CAR PARKING, CARGO HANDLING,
9807.1000 PROPERTY DEALERS, PROPERTY AGENTS, & REALTORS 2% CARGO WAREHOUSING, OR STORAGE, AVIATION THE FEE, TAXES OR SIMILAR OTHER
9807.2000 CAR AND OTHER AUTOMOBILE DEALERS (OLD/NEW) 15% *TAX SHALL BE CHARGED 2% SUPPORT SERVICES, FLIGHT KITCHEN SUPPLIES, CHARGES RECEIVED BY CIVIL AVIATION
WITHOUT ANY INPUT TAX AUTHORITY AS A REGULATORY BODY
DEALERS OF ELECTRICAL OR ELECTRONIC EQUIPMENTS ADJUSTMENT-ALL SERVICES IN THIS
RENTING OF SPECIAL PURPOSE MACHINERY, FOR OR IN RESPECT OF ITS OFFICAL
9830.0000 10% FUNCTIONS SHALL NOT BE CHARGED
APPLIANCES OR OTHER GOODS (OLD OR NEW)/PLANT ENTRY EXCEPT SERVICES (WHOLE EQUIPMENTS, VEHICLES, PORTERAGE, QUARANTINE OR
9807.3000 2% RANGE) OF AUTHORIZED AUTOMOBILE TO TAX EVEN THOUGH SUCH
AND MACHINERY INCLUDING CONSTRUCTION OTHE FUMIGATION OR VACCINATION, JANITORIAL
(ALL CATEGORIES OF AUTOMOBILE). FUNCTIONS APPEAR TO BE OF THE
MACHINERY AND SIMILAR CAPITAL GOODS SERVICES, AIRCRAFT CLEANSING SERVICES, AIRCRAFT NATURE OR CHARACTER OF SERVICES

9807.4000 DEALERS OF OTHER SECOND HAND GOODS 2% MAINTENANCE SERVICES, JET OR OTHER FUEL SUPPLY
9807.9000 OTHER SIMILAR OR ALLIED SERVICES EXCEPT AUTOMOBILE 2% SERVICES ETC.

DIGITAL OR IT-BASED SERVICES IN WHATEVER FORM

VALUATION OR ASSESSMENT SERVICES INCLUDING
OR MANNER OR UNDER WHAT EVER ARRANGEMENT
COMPETANCY AND ELIGIBILITY TESTING SERVICES AND
INCLUDING BUT NOT LIMITED TO: --WEB DESIGN AND
DEVELOPMENT. --MOBILE APP DEVELOPMENT. --SERVER SERVICES INVOLVING WRITTEN TEST WITH OR **5% WITHOUT ANY INPUT TAX
THIS ENTRY DOESNOT COVER 9848.0000 5%
MANAGEMENT, PAGE SPEED OPTIMIZATION. --PPC SUCH PERSONS WHO ARE WITHOUT INTERVIEWS FOR JOB OR WORK ADJUSTMENT.
ENGAGED IN PROVIDING OR RECRUITMENT OR SELECTION FOR ANY OTHER
9850.0000 MARKETING BLOGGING. --GOOGLE ADDWORDS, 2%
RENDERING SERVICES RELATING TO
FACEBOOK ADVERTISING, INSTAGRAM ADVERTISING. -- PURPOSES.
SOFTWARE OR IT BASED SYSTEM
CUSTOM SOFTWARE DEVELOPMENT. --ONLINE DIGITAL DEVELOPMET OR MANAGEMENT
MARKING SERVICES. --SOCIAL MEDIA MARKETING,
SERVICES RELATING TO OR IN RESPECT OF (CONTINUOUS,
CONTENT MARKETING, EMAIL MARKETING, VIRAL INTERCONNECTED, NETWORKED OR OTHERWISE)
MARKETING. INFRASTRUCTURAL-SYSTEM-BASED TRANSMISSION
(WHEELING) OR DISTRIBUTION OF ELECTRIC POWER OR GAS THE COMPANIES (PERSONS) REQUIRED
BY COMPANIES INCLUDING SUBSIDIARY COMPANIES OF TO PAY TAX ONLY ON THE GROSS
9847.0000 POWER GENERATING COMPANIES (OR PERSON) OTHER 15% COMPONENT/AMOUNT OF THEIR
THAN COMPANIES (PERSONS) WHO DIRECTLY TRANSMIT OR TRANSMISSION OR DISTRIBUTION
DISTRIBUTE THEIR OWN GENERATED/PRODUCED CHARGES.
ELECTRICITY OR THEIR OWN RECOVERED/PRODUCED GAS.

SERVICE RELATING TO WORKS OR PROJECTS IN

RESPECT OF EXPLORATION AND PRODUCTION OR INCASE OF OIL, GAS AND
MININGS SECTOR OR INDUSTRY, SERVICES RELATING TO OR IN RESPECT OF THE
MINING OF MINERALS, OIL AND GAS INCLUDING
TAX SHALL BE CHARGED ON BOTH INSTALLATION, ERECTION, COMMISSIONING OR OTHER
LICENSING, RENTING OR RENTING, LEASING OR RE-
9845.0000 15% THE FEE PAID FOR THE PURPOSES PERMANENT STRUCTURE-AFFIXED/LINKED/TIED
LEASING, SURVEYS, GEO-MAP DEVELOPMENT OF LEASE OR LICENSE INCLUDING 9853.0000 PLACEMENT (WHETHER FULL OR IN PART) OF ANY 2% **2% WITHOUT INPUT TAX
EQUIPMENT MOBILITY, PRODUCT EVALUATION, RENEWAL THEREOF AND ON THE ADJUSTMENT.
INDUSTRIAL, MECHANICAL OR ELECTRICAL PLANT,
PRODUCT MARKETING AND OTHER SERVICES OR ROYALITY MACHINERY OR EQUIPMENT (EXCLUDING INSTALLATION
ACTIVITIES RELATED TO ALLIED THERETO. OF DOMESTIC EQUIOMENTS ETC FOR RESIDENTIAL USE)

**REDUCED TO 2% WITHOUT
ANY INPUT TAX ADJUSTMENT FOR
SERVICES PROVIDED BY PAKISTAN
SERVICE PROVIDED FOR INLAND CARRIAGE OF GOODS RAILWAYS. (I) COURIER SERVICES IN
VISA PROCESSING OR VISA ACQUISITION SERVICES 9805.2000- RELATION TO THE SPEEDY, FAST,
BY AIR, RAILWAYS OR OTHERWISE AGAINST FREIGHT 15%
INCLUDING ADVISORY OR CONSULTANCY SERVICES 9805.3000 QUICK, OR URGENT MAIL, PARCEL OR
OR CARRIAGE CHARGES. CARGO SERVICES PROVIDED; AND
9855.0000 FOR FOREIGN EDUCATION OR MIGRATION PROVIDED 15% KP-SALES TAX ON SERVICES (II) SERVICES PROVIDED FOR INLAND
BY PERSONS IN THEIR PRIVATE BUSINESSES OR CARRIAGE OF GOODS AGAINST
FREIGHT OR CARRIAGE CARGO
PROFESSIONAL CAPACITY.

PAGE 05
PREPARED & DESIGNED BY:

MUHAMMAD UMAIR ZEB

TAXCARD 2020-21 KP-SALES TAX ON SERVICES
ADMINISTERED BY:
KHYBER PAKHTUNKHWA REVENUE AUTHORITY (KPRA)

K P - SA L E S TA X O N S E RV I C E S TA X R AT E S W I T H
CLASSIFICATION AND DESCRIPTION OF SERVICES-FIRST
AND SECOND SCHEDULE OF THE KHYBER PAKHTUNKHWA
FINANCE ACT NO XXII OF 2020

CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES

SERVICES PROVIDED BY LABORATORIES, SCIENTIFIC LAB,

COURIER SERVICES INCLUDING SPEEDY, FAST, QUICK
9809.0000 RATE % MECH LAB, CHEMICAL LAB, ELECTRICAL OR
OR URGENT MAIL OR CARGO SERVICES
ELECTRONICS LAB, PATHOLOGICAL LAB, FORENSIC
9809.1000 COURIER SERVICES INC PARCELS BY DEDICATED BUSINESS 15% LAB, DIAGNOSTIC LAB INCLUDING TECH SERVICES
KP-SALES TAX ON SERVICES 9817.0000 RELATED TO X-RAYS, CT-SCAN MRI, ULTRASOUND, RATE %
*FULL EXEMPTION TO
9809.2000 URGENT DELIVERY CARGO SERVICES AS AN EXCLUSIVE BUS. ACTIVITY 15% LABORATORIES SPONSORED,
ECHO- ENGAGED IN LAB WORK LIKE EXAMINATION,
COURIER OR URGENT DELIVERY CARGO SERVICES PERFORMED CONTROLLED, MANAGED BY
ANALYSIS, TESTING, VERIFICATION,
9809.3000 BY OTHER BUSINESSES LIKE PASSANGER TRANSPORT 15% GOVERNMENT OR AUTONOMOUS
EXPERIMENTATION, INNOVATION AND PRODUCT BODIES. THE LAB OR OTHER MEDICAL
COMPANIES DEVELOPMENT ETC., IN RELEVANT DOMAINS OF TEST CARRIED OUT AGAINST A VALID
9808.9000 OTHER SIMILAR, ALLIED OR ANCLLARY SERVICES 15% KNOWLEDGE. MEDICAL PRESCRIPTION ISSUED BY A
COMPETENT MEDICAL PRACTITIONER
9817.1000 SCIENTIFIC INCLUDING MEDICAL, HEALTH OR HEALTHCARE LABS 5% AIMED A MEDICAL DIAGNOSIS OR
MEDICAL EXAMINATION OF DISEASE IN
9817.2000 MECHANICAL INCLUDING ENGINEERING LABS 5%
CONTAINER TERMINAL SERVICES INCLUDING SERVICES ANY PATIENT FOR MEDICAL
9817.3000 CHEMICAL INCLUDING MATERIALS OR GOODS TESTING LABS 5% TREATMENT PURPOSES.
OF STORAGE OR WAREHOUSING OF CONTAINERS **10% WITHOUT ANY INPUT TAX
9841.0000 10% 9817.4000 ELECTRICAL OR ELECTRONIC LABS 5%
EITHER IMPORTED OR MEANT FOR EXPORT ADJUSTMENT.
INCLUDING TRANSSHIPMENT OR TRANSIT. 9817.5000 FORENSIC LABS 5%
9817.6000 PETRO-CHEMICAL LABS 5%
9817.9000 OTHER SIMILAR LABS 5%

SERVICE PROVIDED OR RENDERED BY INDENTERS AND

9819.1200 2% ** 2% WITHOUT INPUT TAX
SIMILAR INTERMEDIARIES.
ADJUSTMENT.

SERVICE FOR FASHION DESIGNERS NOT ENGAGED IN

9828.0000
DESIGNING, MANUFACTURING AND SELLING THEIR
5% KP-SALES TAX ON SERVICES 9819.9100 SERVICE PROVIDED OR RENDERED BY AUCTIONEERS 2% ** 2% WITHOUT INPUT TAX
OWN PRODUCTS OR GOODS THROUGH THEIR ADJUSTMENT.
REGULAR PAID EMPLOYEES.
DREDGING OR DESILTING SERVICES INCLUDING
CLEANING OF CANALS, WATRE
9822.4000 15% KP-SALES TAX ON SERVICES
CHANNELS/TUNNELS/LINES OR RESERVOIRS, POOLS,
SERVICE PROVIDED OR RENDERED BY CALL CENTERS
ENGAGED IN MEDIATING BUSINESS, TRADE OR FISH PONDS, LAKES OR DAMS IN ANY MANNER.
9837.0000 SALE/PURCHASE TRANSACTIONS BETWEEN THE SELLERS 2% ** 2% WITHOUT ANY INPUT TAX
ADJUSTMENT. SERVICES RELATING TO OR INVOLVING COLLECTION,
AND BUYERS WHETHER LOCATED INSIDE OR OUTSIDE
PROVISION, ORGANIZATION, DIGITIAZATION,
THE COUNTRY.
PROCESSING, ANALYSIS, SAFETY, PRESERVATION,
SHARING, VERIFICATION, VALIDATION,
9854.0000 DECONTAMINATION OR ANY OTHER TREATMENT OF 15% KP-SALES TAX ON SERVICES
SERVICE PROVIDED OR RENDERED BY UNDER WRITERS **2% WITHOUT ANY INPUT TAX
9819.1100 2% DATA INCLUDING GRANTING ACCESS TO DATA FOR
INCLUDING SPONSORSHIP SERVICES ADJUSTMENT.
THE PURPOSE OF INFORMATION GATHERING,
INFORMATION AUTHENTICATION, INFORMATION
SERVICE PROVIDED OR RENDERED IN RESPECT OF VERIFICATION OR SIMILAR OTHER PURPOSES.
QUALITY ASSURANCE, QUALITY CONTROL, QUALITY
INSPECTION, QUALITY VERIFICATION OR ** 2% WITHOUT INPUT TAX AMUSEMENT AND ENTERTAINMENT SERVICES INCLUDING
9834.0000 2% 9836.0000-
CINEMA, AMUSEMENT PARKS, MODELLING SHOWS, MUSIC 5% ** 5% WITHOUT INPUT TAX
CERTIFICATION INCLUDING VERIFICATION OR ADJUSTMENT. 9839.0000 ADJUSTMENT.
CONCERTS ETC
CERTIFICATION OF QUALITY AND STANDARDS UNDER
INSPECTION AND SURVEY SERVICES NOT SPECIFICALLY
ISO REGIME.
9819.4000 COVRED IN ANY OTHER ENTRY OF THIS SCHEDULE. 15% KP-SALES TAX ON SERVICES
9819.3000 RENT A CAR OR RENT A CAB SERVICES 5% KP-SALES TAX ON SERVICES

PAGE 06
PREPARED & DESIGNED BY:

MUHAMMAD UMAIR ZEB

TAXCARD 2020-21 KP-SALES TAX ON SERVICES
ADMINISTERED BY:
KHYBER PAKHTUNKHWA REVENUE AUTHORITY (KPRA)

K P - SA L E S TA X O N S E RV I C E S TA X R AT E S W I T H
CLASSIFICATION AND DESCRIPTION OF SERVICES-FIRST
AND SECOND SCHEDULE OF THE KHYBER PAKHTUNKHWA
FINANCE ACT NO XXII OF 2020

CLASSIFICATION BUSINESS TAX RATE EXEMPTION/REDUCED RATES

RIDE HAILING OR RIDE HAIL SERVICES LIKE UBER,

CREAM, BIKER AND LYFT ETC REGARDLESS OF THE ** 2% WITHOUT INPUT TAX
9851.0000 2%
MODE, MANNER OR DYNAMICS OF THE BUSINESS ADJUSTMENT.

SYSTEM INVOLVED IN SUCH SERVICES.

ONLINE MARKET PLACE (OMP) INCLUDING ONLINE

PLATFORM OR PORTAL SERVICES BY WHATEVER NAME ** 2% WITHOUT INPUT TAX
9852.0000 2%
CALLED (OTHER THAN RIDE HAILING OR RIDE HAIL ADJUSTMENT.
SERVICES).

ALL ALLIED ANCILLARY, AUXILIARY, RELATED,

SUBSITUTIVE, COMPARABLE OR MATCHABLE SERVICES
NOT SPECIFICALLY, DIRECTLY OR INDIRECTLY
MENTIONED ANYWHERE IN THIS SCHEDULE/CARD BUT
FALL IN OR ARE LINKED IN ANY MANNER TO THE
KP-SALES TAX ON RATE OF TAX AS PER CLOSEST
CATEGORY OR CATEGORIES OF SERVICES COVERED IN
SERVICES RESPECTIVE ENTRY OR ENTRIES. PREPARED AND DESIGNED BY:
ANY OF THE CLASS OR CLASSES OF SERVICES
MENTIONED OR INCLUDED IN THE SCHEDULE/CARD MUHAMMAD UMAIR ZEB
PROVIDED THAT THE NO ARGUMENT AS TO
VARIATION IN DESCRIPTION SHALL BE RELEVANT OR
ACCA, CFE, ACPA, CICA-USA, ITP-FBR
PREMISSIBLE FOR THE APPLICATION OF THIS ENTRY.
MEMBER-PESHAWAR TAX BAR ASSOCIATION
Member Contact: +923459041893
Email: umairzeb@gmail.com

Special Thanks To:

DISCLAIMER MINISTER FOR FINANCE AND HEALTH:
The above details have been compiled from the KP FINANCE ACT, 2020 MR. TAIMUR KHAN JHAGRA
updated vide THE Khyber Pakhtunkhawa Finance Bill, 2020 having been
DIRECTOR GENERAL KPRA:
passed by the Provincial Assembly of Khyber Pakhtunkhawa on July 06, 2020, SYED FAYYAZ ALI SHAH
published for general awareness.
ADDITIONAL COLLECTOR KPRA:
FAZAL AMIN SHAH
I have exercised due professional care in compiling the above details. As Tax
laws are subject to change from time to time, so I expressively disclaim any MY FATHER:
responsibility relying on the details mentioned above. MUHAMMAD ALAMGIR
(EX-IRO-FBR) FOR HIS SUPPORT, COURAGE AND MOTIVATION.

TEACHER: PRINCIPAL:
MUHAMMAD AHMAD SHAHID
(FCA)-SHAHID AHMAD AND CO., CHARTERED ACCOUNTANTS

PAGE 07
PREPARED & DESIGNED BY:

MUHAMMAD UMAIR ZEB