313

RATES/FEE OF TAX RECEIPTS
S.N. ITEMS RATES Rs. LAST REMARKS REVISION

1-

PROFESSIONAL TAX 1- All person engaged in any profession, trade, calling or employment other than those mentioned hereinafter and assessed to income tax in the proceeding financial year. 2- All limited companies, modarbas, mutual funds and any other body corporate with paid-up capital or paid-up share capital and reserves in the proceeding year which ever is more: i. Not exceeding Rs. 10.0 million ii. Exceeding Rs.10 million but not exceeding Rs. 25 million iii. Exceeding Rs. 25 million but not exceeding Rs. 50 million iv. Exceeding Rs. 50 million but not exceeding Rs. 100 million v. Exceeding Rs. 100 million but not exceeding Rs. 200 million vi. Above 200 million 3- Holders of import or export licence, owners of industries, factories and commercial establishment contractors engaged in construction work or supplying good or providing services or labour; all whole sellers and agents, stokists, agency holdres engaged in selling or buying goods or services for others as owners or on commission basis, medical and legal practitionars, auditors, accountants, architects, car dealers, real estate agents, video shops and any other persons providing professional services and shops assessed to income tax in the proceeding year with turn over: i. ii. Upto 0.5 million Exceeding Rs. 0.5 million but not exceeding Rs. 5 million Rs. 500/Rs. 1,500/Rs. 2,500/Rs. 5,000/Rs. 10,000/Rs. 30,000/Rs. 100,000/Rs. 500/Rs. 150/-

30.06.2000

Rs. 10,000/Rs. 15,000/Rs. 20,000/Rs. 50,000/Rs. 75,000/Rs. 100,000/-

iii. Exceeding Rs. 5 million but not exceeding Rs. 25 million iv. Exceeding Rs. 25 million but not exceeding Rs. 100 million v. Exceeding Rs. 100 million but not exceeding Rs. 500 million vi. Exceeding Rs. 500 million but not exceeding Rs. 1000 million vii. Above 1000 million 4- All factories, shops or establishment including video shops, real estate shops / agencies, land, car dealers not annual to income tax in the proceeding financial year. 5- All Petrol Pumps

Rs. 2,500/-

01.07.2004

Computer Cell (Resource) Finance Department Government of Sindh

2007 " 01.once for all or Rs.per seat. 100/. ii. " Motor Cycle / Scooter already registered and since first --registration. 600/. " Rs. 3. Motor vehicles with a seating capacity of more than 20 persons plying for hire and exclusively within the limit of a corporation. LAST REMARKS REVISION 21.2000 Rs.once for all or Rs 80/. ITEMS RATES Rs.07.per annum Rs. Municipalty or cantonment or partly within and partly outside such limits with sixty percent of the total length of route falling within the limits of a corporation.once for all or Rs. Tricycle propelled by mechanical power (Rickshaw cabs) with seating capacity of not more than 3 persons. 80/. 2000/" " 6. (a) Pickups upto 4060 Kgs. 100/. 2000/- Rs.300/. 01.once at the time of registration with extra tax of Rs.per annum Rs. ii.07. (laden weight) (c) Trucks or Trailors: (i) 8121 Kg to 16000 Kg (laden weight) (ii) exceeding 16001 Kg to 29999 Kg. " " Computer Cell (Resource) Finance Department Government of Sindh .Vehicles plying for hire and ordinary used for the transport of passengers (taxies and buses) i. Motor Cycle / Scooter not already registered.200/. Irrigation & Agricultural Machinery 3MOTOR VEHICLE TAX 1i. 80/. Industrial undertaking iv. the Vehicle (a) Has not completed 5 years.1000/.2006 Rs. ELECTRICITY DUTY i. municipalty or cantonment. 800/Rs.if the vehicle is fitted with trailer or cabin. ii. Domestic Office or Commercial 3 / Paisa per unit 3 / Paisa per unit 1 / Paisa per unit 1 and 1/2 Paisa per unit 30. (c) Has completed 10 years but has not completed 15 years.000/- 1. 400/Rs.314 RATES/FEE OF TAX RECEIPTS S.7. (laden weights) 4.Vehicles (trucks/trailers/delivery vans/pickups and cranes) used for the transport or haulage of goods or materials.06.07.per annum No Tax " " " " 01.000/8. 2. (laden weight) (b) Mini Trucks upto 8120 Kgs.2000 iii.Motor vehicle not exceeding 250 kgs in unladen weight adopted and used for invalids. Rs.N. Tube wells. (b) Has completed 5 years but not completed 10 years.2000 (d) Crane upto 8120 Kgs.

2/Rs. II) Non-Air-Conditioned. Rs. 20/Rs. (b) if relating to the sale of an immovable property (c) if relating to the reconveyance of mortgaged property (d) if relating to the instrument of partnership or dissolution of partnership (e) if not otherwise provided for. in respect of commercial open plots iii. 5. 50/01. 3000/Rs.07.for every extra seat. (a) Tractor without trailer. Seating capacity for more than six persons. 100/Rs. More than four but not more than six persons.per seat " Rs. in respect of industrial open plots 6. 150/. 160/. 660/Rs. 50/. yards b) 400 sq.Motor vehicle (motor cars/jeeps) other than those mentioned above and having: (a) Seating capacity of not more than three persons. (b) Seating capacity of more than three but not more than six persons.2000 " STAMP DUTY. 500/Rs.2006 10/ per sq. yard Rs. yard 30/ per sq. 500/- " " Rs. 1/Rs. 3200/Rs. yards or above ii. (b) If trailer is attached with tractor: Rs. iv.for every extra seat. ITEMS RATES Rs.Bank Guarantee i. (a) if relating to the sale of transfer of a registered vehicle. 520/Rs.Allotment order or transfer of allotment order in respect of residential open plots a) upto 399 sq. LAST REMARKS REVISION iii. municipality or cantonment. yard 20/ per sq. Mini buses with a seating capacity of more than 6 and less than 20 persons plying for hire exclusively within the limits of a corporation.per seat Rs. 300/- " " " " 01. " " " " 01.315 RATES/FEE OF TAX RECEIPTS S.07. 200/. 100/. yard 5/ per sq. 3500/Rs.Affidevit 3.for every lac rupee of the amount of the guarantee Computer Cell (Resource) Finance Department Government of Sindh . 1500Rs. 100/Rs.2006 Rs.N. I) Air-conditioned. 4. 5000/Rs. (i) With engine power not exceeding 1000 CC (ii) With engine power exceeding 1001 CC but not 1300 CC (iii) With engine power exceeding 1301 CC but not 1600 CC (iv) With engine power exceeding 1601 CC but not 2000 CC (v) With engine power exceeding 2001 CC but not 2500 CC (vi) With engine power exceeding 2501 CC and above 64(c).Agreement or memorandum of an agreement. 1000/Rs. 100/Rs. 1. Rs. 200/Rs.Acknowledgement (a) Where such amount exceeds 160 Rupees but does not Excess 500 Rupees (b) Where such amount exceeds 500 Rupees 2.07. More than six persons. (a) (b) (c) Other vehicles with a seating capacity of: Not more than four persons.

50/Rs. LAST REMARKS REVISION 7. being a marketable security transferable.1 Rs. (i) If drawn singly---------------------------------------------(ii) If drawn in set of two for each part of the set ---------(iii) If drawn in set of three for each part of the set (b) where payable more than one year after date of sight.Bill of Landing Rs.Charter party 15. Security Bond or Mortgage Deed. 13. 0. Term on first issue of 0.Certificate or other document 4. (a) where payable otherwise than on demand but not-more than one year after date of sight.Contract a) Instrument in the nature of Memorandum or Agreement Rs. 500/- Rs.N.for one lac rupees or part thereof the value of charter party. 2/Rs. 1.5% of amount of Bond 3% of amount of purchase money.25% of the face value of shares mentioned in the certificate subject to a minimum Rs.20 for every hundred rupees or part thereof the amount of the contract.Bond (a) Indamity Bond. For every Rs. 100/.for every one lac or part thereof the value of bill subject to minimum Rs. 1.Bill of Exchange. Computer Cell (Resource) Finance Department Government of Sindh .1% on debenture or not).316 RATES/FEE OF TAX RECEIPTS S. ITEMS RATES Rs. 100/(b) Customs Bond Rs.5% of amount of Bond 4. 500/(c) Debenture including a Participation Term Certificate.000/. 10/. Rs..15% of Finance Certificate and commercial papers (whether a mortgage the amount and 0. 100 10. subsequent transfer (d) Bottmory Bond (e) Respondentia Bond (f) Any Bond not othewise provided for 11.Certificate of sale 12.or part thereof of the amount of bill. 8.Bill of Entry including goods declaration or any documents relating to goods declaration for the purpose of custom clearance.5% of amount of Bond 4. 1/2.25% of the amount of bill Rs. 0. 9.

19.1.10. 31). above 500. Rs. LAST REMARKS REVISION 16.LEASE i) where the lease relates to flats. Exceeding Rs.5% as per valuation table. (b) Affidavit or declaration in writing to confirm an oral gift made One tenth of the duty in favour of a legal heir. 50 million but not exceeding Rs.000/viii. shops. 500 million Rs.0 lac. 300 million but not exceeding Rs.000/(rates revised with effect from 08. property as determined in (ii) Affidavit or declaration in writing to confirm an oral gift made accordance with the valuation table.Exchange of property. Exceeding Rs.Financing document i. 2. 10 million but not exceeding Rs.Conveyance as defined by section2(10) not being a Transfer charged 3% of the value of the or exempted under Article 31. But does not exceed Rs. in favour of a person other than a legal heir. 1% as per valuation table Computer Cell (Resource) Finance Department Government of Sindh . 100/the same duty as leviable on conveyance for a consideration equal to the value of the property of greater value as set forth in such instrument. 3% of the amount of consideration for such transfer.000/Rs. 18.50 million Not exceeding Rs. (a) If does not exceed five lac rupees (b) If exceeds 5 lac Rs. town.000/Rs. Exceeding Rs.(a) (i) Gift Instrument of not being settlement (No 30) or will or 3% of the value of the transfer (NO. offices. 1. ii. 300 million vii. 100 milion vi.0 million 0. 100 million but not exceeding Rs. 50. 1. 17. 35. 50 milion v Exceeding Rs.000/Rs. Up to . Exceeding Rs. 10 milion iv. property.500/Rs.317 RATES/FEE OF TAX RECEIPTS S. Nil 0.N. (c) if exceed ten lac rupees. 100. 20.2002). 25. Transfer of lease by way of assignment. togather with the right in the divided or undivided share of the plot and where the value thereof determined in accordance with the valuation table under Section 27-A.2%(Advalorem) Rs. houses and bangalows. 10. leviable on conveyance determined in accordance with the valuation table 21.0 million but not exceeding Rs.000/- iii.Counterpart or duplicate. 10. ITEMS RATES Rs.00 milion----------------------------------------------Rs.

5% of the total amount of the rent payable and under the lease including advance rent if any payable under the lease and two percent on the amount of premium if any. (a) when possession of the property or any part of the proprty 3% of the amount secured comprised in such deed is given by the mortgageor agreed to be by such deed given. DHA or any other Government Agency). or by way of further assurance for the above mentioned pupose where the principal or pimary security is duly stamped for even sum secured not exceeding Rs 1000 And for every Rs. (c) when a collateral or auxiliary or additional or substituted security.N. LAST REMARKS REVISION ii) Surrender including lease or sub-lease and pre-lease in respect of built-up property in urban areas Under Section 27-A (except in case when surrender to KDA. 5. (c) For any amount exceeding Rs.0 lac.A) Mortgage deed or any other financing instrument 24. 100/Rs. 5 lac. 5/1% of the value of the separated share or shares of the property. ITEMS RATES Rs. (d) Hypothecation of moveable property not based on interest 2% of the amount secured by such deed Rs.Letter of Credit (a) If the amount of letter of credit does not exceed Rs. 1000 or part thereof secured in excess of Rs.318 RATES/FEE OF TAX RECEIPTS S. (b) when possession is not given or ageed to be given as aforesaid.Partition Computer Cell (Resource) Finance Department Government of Sindh . 22. 500/- 0. 50.2% of the amount of the loan or finance mentioned in the document 1% of the entire amount of Loan advanced Rs. 1.Notarial Act 25. 15/Rs. 3% of such value determined in accordance with the valuation table. 1000. 200/Rs.000/(b) If amount exceeds Rs 50000 but does not exceeds Rs. 23. 23. iii) in any other case.Mortgage deed or a deed of further charge.

(2) For time in respect of every full sum of Rs.30/Rs. a) b) Against railway accident valid for a single journey only Rs.500/(iii) for every sum insured exceeding Rs. 1. (E) Life Insurance or other insurance not specially provided for except such reinsurance as is described in Division of this article. 5. 0. 0. death by accident when the annual premium payable. 1. 1.duplicate -------------for each part Rs.000/ii) in any other case (i) Rs.30/Rs. ASea Insurance and Policy by Air if drawn --if drawn singly. 0.90/- Rs.0.30/Rs. 2.25/- Rs. (ii) in any other case.50/- Rs. where the insurance shall be made for any time not exceeding six months.for every Rs.or part thereof in excess of Rs.000/.45/Rs. LAST REMARKS REVISION 26. 0. 0.0. 0.60/Rs.500/.duplicate Rs.000/- Computer Cell (Resource) Finance Department Government of Sindh .or part thereof.000/. payable.Fire Insurance and Others (1) in respect of an original policy.and also where such policy o insurance against amount exceede Rs.15/if drawn --if drawn singly.Policy of Insurance.000/. (C) Accident and Sickness Insurance. 0.and also any fractional part thereof insured by the policy. i) when the sum insured does not exceed Rs. 0.or part thereof insured by the policy. 0.15/Rs.15/in any other case for the maximum amount which may become Rs. 5.N.319 RATES/FEE OF TAX RECEIPTS S.20/Rs.0. 0. 1.and also any fractional part therof insured by the policy.but not exceeding Rs. in respect of evey full sum of Rs. 250/(ii) for every sum insured exceeding Rs.60/- (D) Insurance by way of Indemntity.1000/. 2.80/- Rs.75/payable in the case of any signle accident or sickness where provided that in case of a such amount does not exceed Rs.90/Rs.50/Rs. 250/.15/(1) for each voyage. (i) where the premium or consideration does not exceed the rate of 1/8% of the amount insured by the policy for every full sum of Rs. 2. 2. 2000/. 20/- (2) in respect of each receipt for any payment of a premium on any one half of the duty renewal of an original policy.000/. (ii) where the insurance shall be made for any time exceeding six months and not exceeding twelve months B.0. (i) for every sum insured not exceeding Rs. ITEMS RATES Rs.0.but not exceeding Rs.000/.

(ee) when given not for cosideration and authorizing the Attorney to sell any immovable properties. (e) and (ee).2% of the amount payable otherwise than on demand 29. 10/. other than the case mentioned clasuses (a).N. 100/- Rs. Instrument of (including a deed of dower) where the settlement is mad for a religious or charitable 4.for each person authorized 28. 3000/Rs.Promissory notes as defined by section 2(22) a) when payable on demand (i) when the amount or value does not exceed 250. ITEMS RATES Rs. 50/Rs. (d) when authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally other than the case mentioned in clasuses (a). ii. LAST REMARKS REVISION 27.000/(ii) when the amount exceeds 250.000/b) when payable other wise than on demand. 5% of the value of property settled.320 RATES/FEE OF TAX RECEIPTS S. that is to say any instument (not being such a release as is 1% of the value of property provided for by section 23-A) whereby a person renounces a claim determined in accordance upon another person or against any specified property. 100/0. accordance with the valuation table or amount of consideration which ever is higher. (c) when authorizing not more than five persons to act jointly and severally in more than one transaction or generally. Rs. (b) when authorizing one person or more to act in a single transaction othe than the case mentioned in clasuses (a).5% of the value of purpose.Settlement Ai. 25/- Rs. Rs. (e) and (ee). 200/- Rs. (f) in any other case. property settled in any other case. (e) and (ee).Release. 500/- (e) when given for cosideration and authorizing the Attorney to sell 3% of the value in any immovable property.Power of Attorney (a) when executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or admitting execution of one or more such documents. Rs. Computer Cell (Resource) Finance Department Government of Sindh . with the valuation table 30.

mortgage deed or policy of insurance is chargeable.per acre Rs. Vegetable.per acre 2002 17.10% of the face value of shares.per acre Rs. vii. Cotton ii. 100/. amount as may be chargeable under clause (a) to (c) of this Article. provided in the case of shares transferred to or through the central depository company.per acre Rs. 20/bond.321 RATES/FEE OF TAX RECEIPTS S.Transfer (whether with or without consideration) (a) of shares in an incorpoated company or other body corporate 1.2000 Levied on 4th October 1994 iii. 5AGRICULTURE INCOME TAX 1. Computer Cell (Resource) Finance Department Government of Sindh .Irrigated Area i. 500/. 20/.per acre Rs. (b) of debentures being marketable securities whether the debentue 3% of the face value of is liable to duty or not except debentures provided by section 8 debentures subject to a minimum of two rupees. (i) if the duty on such bond. All other crops. mortgage-deed or policy does not The duty with which such exceed Rs. Matured Gardens. (c) of any interest secued by a bond mortgage-deed or policy of insurance. 100/. vi. Banana and Betel leaf. Section 31. 30/Rs. ITEMS RATES Rs. 200/. 200/. (e) of any trust property without consideration from one trustee to Rs.05.N. 100/. 30/- (ii) in any other case. v. Rs. 1913. 175/.5% of the face value of shares subject to a minimum of one rupee. LAST REMARKS REVISION 31. Fodder.per acre Rs. Sugar cane Rs.or such smaller another trustee or from a trustee to a beneficiary.per acre Rs. The duty shall be 0. (d) of any property under the Adminstration General's Act. Orchards. Wheat/Rice iv.

125% 28. Trade & Import of Portable Liquor Licence. Rs. vi. 8On Gold Rs.05.Un-Irrigated Area i.per acre Rs.per acre Rs. Wheat/Rice iv. 300.Annual Licence Fee i. Note: Up to 16 Acre (irrigated) and 32 Acres (un-irrigated) are exempted 6HOTEL TAX Hotel tax on advolarem basis at the rate of seven and half percent of room rent per lodging unit per day at a flat rate. Retail off liquor Licence. vii. 7SINDH DEVELOPMENT AND MAINTENANCE OF INFRASTRUCTURE CESS 1i. v.N.Excise Duty on PMFL and Beer Rs.520% of C&F Value plus one paisa per Km 0.7. LAST REMARKS REVISION 2. Cotton ii.per acre Rs. Orchards.000 per annum Rs.2000 2002 on eighty percent of the total number of lodging units 1.525% of C&F Value plus one paisa per Km 0.322 RATES/FEE OF TAX RECEIPTS S.2006 vide E&T Department Notification Dated: 09-012006 Computer Cell (Resource) Finance Department Government of Sindh . (Whole sale) ii.per Litre respectively 09. On goods entring the province form outside the country a) Upto 1250 Kg b) Exceeding 1250 Kg but not Exceeding 2030 Kg c) Exceeding 2030 Kg but not Exceeding 4060 Kg d) Exceeding 4060 Kg but not Exceeding 8120 Kg e) Exceeding 8120 Kg but not Exceeding 16000 Kg f) Exceeding 16000 Kg ii. 50/.per acre Rs.2003 PROVINCIAL EXCISE DUTY 1. 2160/. 100/.7. 500.2007 1. 100/.5% of C&F Value plus one paisa per Km 0.per acre 17. Vegetable.per acre Rs. 76/.515% of C&F Value plus one paisa per Km 0.2007 0. 250/. ITEMS RATES Rs.510% of C&F Value plus one paisa per Km 0.505% of C&F Value plus one paisa per Km 0.000 per annum 2.per acre Rs. 90/.per LPG and Rs. Matured Gardens. Banana and Betel leaf. Sugar cane iii. 50/. 50/.3. All other crops. Fodder.01.

per permit per month. Rs. 10 per 100 KG 2004 01. ITEMS RATES Rs. 1. 30/. 500/. 2.000/Rs.2004 Rs.R. ii.License for installation of a new or alteration or an extensioin of an existing cotton seed oil factory. Renewal fee of (P.Licence fee for installetion of new cotton ginning or processing factory. 10- LICENSE FEE FOR 1.III) Rs. Permit fee for Non-Muslim foreigner (P. 2. 100/.Conveyance and arrangement of residential immovable property.III) recovered by retail "Off Licence" iv.N.REGISTRATION 1.per month (for 5 years renewal for every year) Rs. 25/.07.323 RATES/FEE OF TAX RECEIPTS S.R.Power of Attorny with sale consideration.Exemption from payment of registration fee in case of mortgage deed for obtaining loans for residential housing property.III recovered by retail "Off licence" 9COTTON FEE 1. 2.000/- iii. 3. 3.000/.per annum Rs. LAST REMARKS REVISION 1 Permit Fee i. 11.II). Permit fee on P. Permit fee for Non-Muslim Citizen of Pakistan (P.per month Rs.Per Roller Rs.License for alteration or extension of an existing cotton ginning or processing factory.R.License for installation of a new cotton ginning or pressing factory.R. 1% 1% 1% 2000 Computer Cell (Resource) Finance Department Government of Sindh . 2.