Introduction

Khyber Pakhtunkhwa Revenue Authority Notification No. KPRA/GN/2019/619 on Feb 6, 2020.

Commentary

The Khyber Pakhtunkhwa Revenue Authority (KPRA) issued a notification dated March 06, 2020 specifying the persons liable to pay sales tax in cases where services are provided or rendered by non-resident person having no place of business or physical presence in Pakistan.

 

According to the said notification:

  1. The liability to pay sales tax on all taxable services as are provided are rendered in the Province of Khyber Pakhtunkhwa by a non-resident person having no place of business or physical presence in Pakistan shall be upon authorized agent or authorized representative of such person located or present anywhere in Pakistan.

 

  1. Furthermore, this notification shall also be applicable in cases where taxable services are already rendered or provided but payment of tax due has not been made yet.

 

Link of Document

KPRA Notification