INTRODUCTION
Khyber Pakhtunkhwa Revenue Authority (KPRA) issued Notification Ref: KPRA/G/2019/534-38 on March 15, 2019.
This Notification has been issued in the backdrop of Twenty-Fifth (25th) Constitution Amendment Act 2018.
COMMENTARY
The attached notification by the KPRA dated March 15, 2019 grants exemption from provincial sales tax in Previously known as FATA/PATA for five years i-e till June 30, 2023 on the following conditions:
- The service providers are bonafide residents;
- Their businesses are located in and are being consumed exclusively in the said territory
- Telecommunication services are not included.
The effective date will be the date on which the twenty-fifth amendment got assent from the President i.e. May 31, 2018.
LINK OF DOCUMENT
