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