Construction of residential buildings, flats or apartments, commercial plazas, malls, towers or complexes are taxable in terms of S. No 14 to the Second Schedule of the Khyber Pakhtunkhwa Finance Act, 2013. The amount of tax for such services is fixed at specific rate of Rs 50 per square foot of covered area.
Furthermore, it is also clarified that sales tax on services is indirect tax and is to be paid by the end user/consumer/owner of the flat, apartment, shop. For details please read the clarification document or contact number given in it.
|1||KPRA sales tax on the Ride Hailing Services||04-04-2018||Notification For Ride Hailing services|
|2||Khyber Pakhtunkhwa Sales Tax on Services Special Procedure (Transportation or Carriage of Petroleum Oils through Oil Tankers) Regulation, 2018||07-04-2018||Inter-City Withholding Regulations|
|3||Khyber Pakhtunkhwa Sales Tax on Services Special Procedure ( Transportation or Carriage of Petroleum Oils Through Oil Tankers) Regulations, 2018||22-03-2018||KPK ST Special Procedure( Transportation or Carraige of Petroleum Oils Through Oil Tankers) Regulations, 2018|
|4||Amendments in Khyber Pakhtunkhwa Sales Tax on Services Special Procedure (Withholding) Regulation 2015||19-03-2018||Amendments in KP STS Special Procedure (Withholding) Regulation 2015|