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

 

 

KPRA Notification March 15 2019