LAW & PRACTICE OF SALES TAX ON SERVICES (WITH UPDATING SERVICE )
In the wake of the 18th Amendment, the provinces have decided to collect sales tax on services by establishing their own respective authorities to administer enactments related to this levy. This has necessitated producing a separate book featuring a holistic view of statutory & regulator law of each province along with circulars/instructions etc.
By Huzaima Bukhari & Dr.Ikramul Haq
WORDS FROM THE AUTHORS
This is the first book on ‘Sales Tax on Services’, levied by the provinces and by the federation in federal territory, that gives a comprehensive view of statutory and regulatory law in a systematic manner with the easy-to-find track of all the changes taking place, backed by regular updating service. In other words, this is a complete compendium on the subject matter. The scope of practice in sales tax on services has widened since the enactments of respective laws by Sindh in 2011, Punjab in 2012, and Khyber Pakhtunkhwa in 2013—Balochistan is the only exception now that is relying on the Federal Board of Revenue for collection. Three other provinces have established their own collection agencies—this book provides complete details about them. Since no book was available in the market that could provide a systematic track of legislative changes and amendments made through statutory regulatory orders, we ventured to produce a treatise for the benefit of practitioners, academicians, students, and tax administrators.
In this book statutory laws with legislative history, rules, notifications, circulars, and circular letters have been arranged for each province separately with cross-references to easily find and comprehend not only each provision but also have an overview of the complete law.
This book, like our three other works Law & Practice of Income Tax, Law & Practice of Sales Tax, and Law & Practice of Federal Excise, Law, is in loose-leaf binding to cater for updating through replacement/ insertion of pages as and when required. We are confident that our learned readers, as before, would appreciate this endeavor and further enrich this work by sending their valuable suggestions and recommendations.