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On Provincial Level/ Departments which are Collecting Taxes

1. Board of Revenue, Sindh

Functions: The Board of Revenue is the Controlling authority in all matters
connected with the administration of Revenue collection including land taxes, land
revenue, preparation of land record and other matters relating thereto.
Laws Relating to Board of Revenue, Sindh
1. The Sindh Land Revenue Act 1967
2. Sindh Board of Revenue Act 1957
3. The Land Acquisition Act 1894
4. Stamps Act 1899
5. Registration Act 1908

2. Sindh Revenue Board

Function: Its function is the COLLECTION OF SALES TAX ON SERVICES:

Laws Relating to Sindh Revenue Board (SRB)

1. The Sindh Sales Tax on Service Act, 2011

3. Excise, Taxation and Narcotics Control Department

1. MOTOR VEHICLE

The Motor Vehicle Tax is levied under Sindh Motor Vehicle Taxation Act, 1958 and
Motor Vehicle Rules, 1959.

2. PROPERTY TAX

Property Tax is levied and collection under Sindh Urban Immovable Property Tax
Act, 1958.
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3. ENTERTAINMENT DUTY

Entertainment Duty is levied and Collected under the provisions of the Sindh Entertainment
Duty Act, 1958

4. EXCISE DUTY

The Excise Wing of Taxation Department, Government of Sindh, is responsible

for controls the manufacturing and sale of excisable items consisting of intoxication liquor and
drugs. The detail of such items is as under: -

1. Intoxicating liquor (PMFL and Beer)

2. Rectified Spirit.
3. Denatured Spirit.
4. Methanol and
5. Intoxicating drugs.

The Excise matters are dealt under the following enactments:

a. Prohibition (Enforcement of Hadd) ordinance 1979.

b. Sindh Prohibition Rule 1975.
c. The Sindh Abkari act 1878.
d. Sindh Excise Manual Volume-I.

5. COTTON FEE

Cotton Fee is levied under the Cotton Control Ordinance 1968.

6. INFRASTRUCTURE CESS
The Cess is levied and collected @ 1.20% to 1.25% on total value of Goods (as assessed
by the Custom Authorities) of a consignment of goods entering the province from
outside the country through Air or Sea and on its movement

The Sindh Development and Maintenance of Infrastructure Cess Act, 2017

7. PROFESSIONAL TAX

This tax is levied under the Sindh Finance Act, 1964.

 The basis of this tax is to bring various categories of persons engaged in different trade,
callings and professions.
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Federal Board of Revenue.

By the enactment of FBR Act 2007 in July 2007 the Central Board of Revenue has
now become Federal Board of Revenue.
 Income Tax
 Sales Tax
 Custom Tax
Laws regulating to above taxes

1. Under the Income Tax Ordinance, 2001, all Income are broadly divided
into following five heads of Income:

 Salary;
 Income from property;
 Income from business;
 Capital gains; and
 Income from Other Sources

2. Sales tax is a tax levied by the federal government under the sales tax
act, 1990, on sale and supply of goods and on the goods imported into
Pakistan.
 Sales tax on services is levied by the federal government under the
Islamabad capital territory (tax on services) ordinance, 2001 .

3. The Customs Act, 1969

 Customs Rules, 2001
FUNCTIONS OF PAKISTAN CUSTOMS

Pakistan Customs is tasked with ensuring that following tasks are

performed in the legal prescribed manner:

 Import & Export of legitimate cargo

 Trade Facilitation
 Trade Regulator
 Preventive (Control of contraband Goods)
 Revenue Collection By Kamran Ali