IN THE NAME OF ALLAH

ALMIGHTY, THE MOST

MERCIFUL, MOST BENEFICENT

RAJPOOT LAW AND CORPORATE ASSOCIATES

TAX RATE CARD 2020-21

INCOME TAX
WITHHOLDING RATES
SALES TAX
WITHHOLDING RATES

OFFICE
Near Alquraish Muzaffarabad Shehr Shah Road
Polic Chowki Upper of Allied Bank Multan
Ph# +92-335-4196372, +92-300-7353296
Email: [email protected]
Web: www.rla.net.pk
 Changes made vide Finance Act, 2020 & latest notifications are
identified in RED.
Section 37 Tax on Capital Gains on sale of Securities
Tax year 2018, 2019,
2020 and onwards
Tax Tax Acq. Acq.
Holding Period year Tax year year Before After 01-
(months) 2015 2016 2017 01-7-16 7-16
Less than 12 12.5% 15% 15% 15%
12 to 24 10% 12.5% 12.5% 12.5%
More than 24
15%
and security
acquired before
01.07.13 0% 7.5% 7.5% 7.5%
security/ shares
acquired before
01.07.13 0% 0% 0% 0% 0%
Future
commodity
contracts 0% 0% 5% 5% 5%

Tax on Capital Gains on sale of immovable properties

Amount of gain Rate of tax
Up to 5,000,000 2.5%
5000,001-10,000,000 5%
10,000,001-15,000,000 7.5%
Above 15,000,000 10%
Note:
1 – 100% Gain on sale of immovable property is exempt if holding
period exceeds 4 years.
2 – 75% Gain on sale of immovable property is exempt if holding period
exceeds three years but do not exceeds 4 years.
3 – 50% Gain on sale of immovable property is exempt if holding period
exceed 2 years but do not exceed 3 years.
4 – 25% Gain on sale of immovable property is exempt if holding period
exceed 1 year but do not exceed 2 years.
5 – 0% Gain on sale of immovable property is exempt if holding period
do not exceed 1 year.

Section 113 minimum tax

Person(s) Tax as %age of
annual turnover
a. Oil Marketing companies, refineries, 0.75%
SNGPL and SSGCL (annual turnover
exceeds Rs. 1 billion
b. Pakistani airlines;
c. Poultry industry
d. Dealers and distributors of fertilizers
e. Persons running online market place
a. Distributors of pharmaceuticals, FMCG
and cigarettes
b. Petroleum agents and distributors (Sales
Tax Registered)
c. Rice mills and dealers; 0.25%
d. Flour mills; and
e. Dealers and sub dealers of sugar, cement
and edible oil (only those appearing on
ATL)
Motorcycle dealers (Sales Tax Registered) 0.30%
In all other cases 1.5%

Section 101A Gain in disposal of assets outside Pakistan

Person acquiring asset from
Non-resident Company 10% of the FMV of the asset
Higher of 20% of FMV less cost of
acquisition; or 10% of FMV of the
Resident Company from Non- asset. (Note: the credit for tax deducted
resident as above will be available)

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Section 148 Imports

Description Rate
Persons importing goods classified in Part I
of the Twelfth Schedule 1% of the import value
as increased by customs-
Manufacturers covered under SRO
duty, sales tax and
1125(I)/2011 dated December 31, 2011 (as it
federal excise duty
stood on June 28, 2019)
2% of the import value
Persons importing goods classified in Part II as increased by customs-
of the Twelfth Schedule duty, sales tax and
federal excise duty
5.5% of the import value
Persons importing goods classified in Part III as increased by customs-
of the Twelfth Schedule duty, sales tax and
federal excise duty
Persons importing finished pharmaceutical
that are not manufactured in Pakistan, as 4%
certified by DRAP

Section 148 Imports of Mobile Phones

Sr. No. C & F Value of Tax (in Rs.)

mobile phone In CBU condition In CKD/SKD
(in US Dollar) PCT Heading condition under
8517.1219 PCT Heading
8517.1211
1 Up to 30 except 70 0
smart phones
2 Exceeding 30 and up 100 0
to 100 and smart
phones up to 100

3 Exceeding 100 and 930 0

up to 200
4 Exceeding 200 and 970 0
up to 350
5 Exceeding 350 and 3,000 5,000
up to 500
6 Exceeding 500 5,200 11,500

Section 149 Salary

(Where salary income exceeds 75% of the taxable income)

Up to 600,000 0%
600,001-1,200,000 5% of the amount above 600,000
30,000+10%of the amount above
1,200,001-1,800,000
1,200,000
90,000 + 15% of the amount above
1,800,001-2,500,000 1,800,000
195,000 + 17.5% of the amount above
2,500,001-3,500,000 2,500,000
370,000 + 20% of the amount above
3,500,001-5,000,000 3,5,000,000
670,000 +22.5% of the amount above
5,000,001-8,000,000 5,000,000
1,345,000+25% of the amount above
8,000,001-12,000,000 8,000,000
2,345,000+27.5% of the amount above
12,000,001-30,000,000 12,000,000
7,295,000+30% of the amount above
30,000,001-50,000,000 30,000,000
13,295,000+32.5% of the amount above
50,000,001-75,000,000 50,000,000
21,420,000+35% of the amount above
Above 75,000,000 75,000,000

Rate of tax for individual (non-salaried) and AOP’s

0-400,000 0%
400,001-600,000 5% of the amount above 400,000
600,001-1,200,000 10,000 + 10% of the amount above 600,000

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 1,200,001-2,400,000 70,000 + 15% of the amount above 1,200,000
2,400,001-3,000,000 250,000 + 20% of the amount above
2,400,000
3,000,001-4,000,000 370,000 + 25% of the amount above
3,000,000
4,000,001-6,000,000 620,000 + 30% of the amount above
4,000,000
Above 6,000,000 1,220,000+35% of the amount above
6,000,000

Rate of tax for Companies:

2019 and onwards 29%

Rate of tax for small companies:

Sr. No Tax year Rate of tax

1 2019 24%
2 2020 23%
3 2021 22%
4 2022 21%
5 2023 20%

Rate of Super tax:

Banking Person, other than Banking Company,

Company having income equal to or exceeding
Rs. 500 million
2018 4% 3%
2019 4% 2%
2020 4% 0%
2021 4% 0%

Section 150 & 236S (dividend & dividend in specie)

Dividend paid by IPPs where such dividend is

a pass through item under Implementation 7.50%
Agreement, or Power Purchase Agreement or
Energy Purchase Agreement and is required to
be reimbursed by Central Power Purchasing
Agency.
Dividend from a company where no tax is
payable by such company, due to exemption of
income or carry forward of business losses 25%
under Part VIII of Chapter III or claim of tax
credits under Part X of Chapter III
Mutual funds and all other cases
15%

Section 151 Profit on Debt

Where the taxpayer furnishes a certificate to the

payer of profit that during the tax year profit on
debts is Rs. 500,000 or less 10%
If profit on debt exceeds Rs. 500,000 15%

Section 7B (charging section for individual & AOP)

If profit on debt does not exceed Rs.5,000,000 15%

If profit on debt exceeds Rs. 5,000,000 but does 17.5%
not exceed Rs. 25,000,000
If profit on debt exceeds Rs.25,000,000 but 20%
does not exceeds Rs. 36,000,000
Profit on debt exceeding Rs. 36,000,000 has been excluded from Section 7B
and to be taxed income under normal tax regime.

3
Section 150A & 5AA (return on investment in Sukuks)
Sukuk-Holder
Amount Company Individual & AOP
Return is less than 1 25% 10%
million
Return above Rs. I 25% 12.5%
million

Section 152 Payment to Non-resident

Royalty or Fee for technical services paid to

non-resident 15.00%
Payment for construction/advertisement 7.00%
contracts
Fee for offshore digital services 5.00%
5.00%
Insurance premium or reinsurance premium
Advertisement services relaying from outside
Pakistan 10%
Capital Gains SCRA 10%
Amount other than above 20.00%
Payment to PE of a non-resident company for 4.00%
sale of goods
Payment to PE of a non-resident non-company 4.50%
for sale of goods
For services as listed below* 3.00%
Payment to PE of a non-resident company for 8.00%
services other than as listed below*
Payment to PE of a non-resident persons other
than company for services other than as listed 10.00%
below*
Payment to PE of a non-resident person for 7.00%
contracts
10.00%
Payment to PE of a non-resident sportsperson

* Transport services, freight forwarding services, air cargo services, courier

services, manpower outsourcing services, hotel services, security guard
services, software development services, IT services and IT enables services,
tracking services, advertising services (other than print or electronic media),
share registrar services, engineering services, car rental services, building
maintenance services, services rendered by Pakistan Stock Exchange Limited
and Pakistan Mercantile Exchange Limited inspection, certification, testing
and training services.

Section 153 Payment for goods, toll manufacturing and services

For sale of rice, cotton seed or edible oils 1.50%

For sale of other goods including toll
manufacturing services by company 4.00%
For payment to dealers and sub-dealers of
sugar, cement and edible oil 0.25%
For sale of FMCG (Fast moving consumer 2.00%
Goods) goods by a distributor company
For sale of FMCG (Fast moving consumer
Goods) goods by a distributor non-company 2.50%
For sale of other goods including toll
manufacturing services by persons other than
company 4.50%
For services as listed below* 3.00%
For other service provided by Companies 8.00%
For other service provided by non-
Companies 10.00%
For advertisement services of print and
electronic media by a company 1.50%
For advertisement services of print and
electronic media by a non-company 1.50%
Exporter making payment for stitching,
dying, printing, embroidery, washing,
weaving and Sizing 1.00%
For execution of contracts by Companies 7.00%
For execution of contracts by Non- 7.50%

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 Companies
For Payments to sportsperson 10.00%

* Transport services, freight forwarding services, air cargo services, courier

services, manpower outsourcing services, hotel services, security guard
services, software development services, IT services and IT enables services,
tracking services, advertising services (other than print or electronic media),
share registrar services, engineering services, warehousing services, services
rendered by asset management companies, data services provided under
license issued by the Pakistan Telecommunication Authority,
telecommunication infrastructure (tower) services, car rental services,
building maintenance services, services rendered by Pakistan Stock
Exchange Limited and Pakistan Mercantile Exchange Limited inspection,
certification, testing and training services.

Section 153B Payment of royalty to resident persons

Payment of royalty to resident persons 15%

Section 154 Exports

Upon realization of foreign exchange proceeds

from export of goods 1.00%
Upon realization of foreign exchange proceeds
from commission 5.00%

Section 155 Rent

For Individuals and AOPs where annual rent

is less than or equal to 200,000 0.00%
For Individuals and AOPs where annual rent 5% of the amount
is more than 200,000 but less than 600,000 above 200,000
20,000 + 10% of the
For Individuals and AOPs where annual rent amount above
is more than 600,000 but less than 1,000,000 600,000
60,000 + 15% of the
For Individuals and AOPs where annual rent amount above
is more than 1,000,000 but less than 2,000,000 1,000,000
210,000 +20% of the
For Individuals and AOPs where annual rent amount above
is more than 2,000,000 but less than 4,000,000 2,000,000
610,000 +25% of the
For Individuals and AOPs where annual rent amount above
is more than 4,000,000 but less than 6,000,000 4,000,000
1,110,000 +30% of
For Individuals and AOPs where annual rent the amount above
is more than 6,000,000 but less than 8,000,000 6,000,000
1,710,000 +35% of
For Individuals and AOPs where annual rent the amount above
is more than 8,000,000 8,000,000
For Companies 15 %

Section 156 Prizes and Winnings

Winnings from prize bond or cross word

puzzle 15.00%
Winnings from raffle, lottery, prize on quiz
prize offered for sale promotion 20.00%

Section 156-A Petroleum Products

Petroleum Products 12.00%

Section 231-A & 231-AA Cash Withdrawals

Cash withdrawal from bank 0.60%

Cash banking transactions 0.60%

Above rates are only applicable in case of persons not appearing on Active
Taxpayers List

5
Section 231-B Purchase of Car/Jeep

Engine capacity upto 850CC 7,500

Engine capacity more than 851CC and less
than 1,000CC 15,000
Engine capacity more than 1,001CC and less
than 1,300CC 25,000
Engine capacity more than 1,301CC and less
than 1,600CC 50,000
Engine capacity more than 1,601CC and less
than 1,800CC 75,000
Engine capacity more than 1,801CC and less
than 2,000CC 100,000
Engine capacity more than 2,001CC and less
than 2,500CC 150,000
Engine capacity more than 2,501CC and less
than 3,000CC 200,000
Engine capacity more than 3,000CC 250,000

Advance tax on transfer of private motor car/jeep:

Engine capacity upto 850CC -

Engine capacity more than 851CC and less
than 1,000CC 5,000
Engine capacity more than 1,001CC and less
than 1,300CC 7,500
Engine capacity more than 1,301CC and less
than 1,600CC 12,500
Engine capacity more than 1,601CC and less
than 1,800CC 18,750
Engine capacity more than 1,801CC and less
than 2,000CC 25,000
Engine capacity more than 2,001CC and less
than 2,500CC 37,500
Engine capacity more than 2,501CC and less
than 3,000CC 50,000
Engine capacity more than 3,000CC 62,500

Section 233

In case commission is paid to advertising

agent 10.00%
In case commission is paid to life insurance
agent receiving annual commission of less
than 500,000 8.00%
In all other cases 12.00%

Section 233A

Tax to be deducted by Stock Exchange

registered in Pakistan from its members on 0.02% of purchase
Purchase of shares in lieu of tax on value
commission
Tax to be deducted by Stock Exchange
registered in Pakistan from its members on 0.02% of sale value
sale of shares in lieu of tax on commission

Section 233 AA

Tax to be deducted by NCCPL on profit/mark-

up/interest 10.00%

Section 234

For goods transport vehicle Rs. 2.5/kg

For goods transport vehicle of 8120 KG or more
and after ten years in Pakistan Rs. 1,200/Annum
Passenger transport vehicle plying for hire (four
or more but less than ten passengers) 50/seat/annum
Passenger transport vehicle plying for hire (ten or
more but less than twenty passengers) 100/seat/annum

6
 Passenger transport vehicle plying for hire (more 300/seat/annum
than twenty passengers)
For Private motor cars with engine capacity of
upto 1000CC 800
For Private motor cars with engine capacity of
1001-1199CC 1,500
For Private motor cars with engine capacity of
1200-1299CC 1,750
For Private motor cars with engine capacity of
1300-1499CC 2,500
For Private motor cars with engine capacity of
1500-1599CC 3,750
For Private motor cars with engine capacity of
1600-1999CC 4,500
For Private motor cars with engine capacity of
2000CC and above 10,000

For Lumpsum collection on private motor cars:

For Private motor cars with engine capacity of

upto 1000CC 10,000
For Private motor cars with engine capacity of
1001-1199CC 18,000
For Private motor cars with engine capacity of
1200-1299CC 20,000
For Private motor cars with engine capacity of
1300-1499CC 30,000
For Private motor cars with engine capacity of
1500-1599CC 45,000
For Private motor cars with engine capacity of
1600-1999CC 60,000
For Private motor cars with engine capacity of
2000CC and above 120,000

Section 234 A

CNG Stations 4.00%

Section 235 Advance Tax on Electricity Bill

Where gross monthly bill is less than Rs. 400 0

Where gross monthly bill is more than Rs. 400 less than Rs. 600 80
Where gross monthly bill is more than Rs. 600 less than Rs. 800 100
Where gross monthly bill is more than Rs. 800 less than Rs. 1,000 160
Where gross monthly bill is more than Rs. 1,000 less than Rs. 1,500 300
Where gross monthly bill is more than Rs. 1,500 less than Rs. 3,000 350
Where gross monthly bill is more than Rs. 3,000 less than Rs. 4,500 450
Where gross monthly bill is more than Rs. 4,500 less than Rs. 6,000 500
Where gross monthly bill is more than Rs. 6,000 less than Rs.
10,000 650
Where gross monthly bill is more than Rs. 10,000 less than Rs.
15,000 1,000
Where gross monthly bill is more than Rs. 15,000 less than Rs.
20,000 1,500
Where gross monthly bill is more than Rs. 12% for commercial/5% for
20,000 industrial

Section 235 A
Advance tax on domestic electricity bill
exceeding 75,000/month 7.50%

Section 236 Telephone Subscribers and Internet

For Mobile phone and/or internet subscribers 12.50%

For other subscribers where monthly bill is 10% of amount above
more than 1,000 1,000

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Section 236-A Auction Sales

Advance tax at the time of sale by auction of

immovable property 5.00%
Advance tax at the time of sale by auction of
other then immovable property 10.00%

Section 236-B Domestic Air Tickets

Advance tax on domestic air tickets 5.00%

Section 236-C Sale of Property

Advance tax at the time of sale or transfer of
immovable property 1.00%

Section 236-G Distributors

Advance tax on sale to distributors, dealers or

wholesalers (fertilizers) 0.70%
Advance tax on sale to distributors, dealers or
wholesalers (other than fertilizers) 0.10%

Section 236-H Retailers

Retailers (electronics) 1.00%

Retailers (others) 0.50%

Section 236-HA

Advance Tax on Sale of 0.5% of ex-depot sale price

certain Petroleum
Products

Section 236-I Educational Fees

Advance tax on educational fees 5.00%

Section 236-K Purchase of Property

Advance tax on purchase of property 1% of the fair market

value

Section 236-L International Air Tickets

Advance tax on international air tickets

First/Executive class Rs. 16,000/person
Advance tax on international air tickets
others excluding economy Rs. 12,000/person

Section 236-P Banking Transactions

Advance tax on banking transaction other than
cash for persons not appearing in the active
taxpayers list 0.6%

Section 236-Q Equipment Rental

Advance tax on payment to resident for use of

machinery and equipment 10.00%

Section 236-V Extraction of Minerals

Advance tax on value of minerals extracted 5.00%

Section 236-Y
Advance tax on amount remitted 1% of gross amount remitted abroad
abroad through credit ,debit or
prepaid cards

8
Rules for persons not appearing in the Active Taxpayers’ List

Where tax is required to be deducted or collected from persons not

appearing in the active tax payers’ list, the rate of tax required to be
deducted or collected shall be increased by 100% of the normal rate.

However, 100% extra would not be applicable in following cases:

149 Salary
152(1) Royalty & fee for technical services
152(1A)(a)(b) Construction & related contracts (NR)
152(1A)(c) & Advertisement services payment (NR)
(1AAA)
152(1AA) Insurance & reinsurance premium
152(1C) Off shore digital services (NR)
152(1D) Capital gain - SCRA
General payments except profit on debit
covered under clause 5A and clause 5AA Part
152(2) II, Second Schedule
154 Exports & indenting commission
155 Income from property
156B Withdrawal from pension fund
231A Cash withdrawal from bank
231AA Bank transactions
233AA Tax collection by NCCPL
235 Electrcity consumption
235A Domestic electricity consumption
236 Telephone and internet users
236B Domestic air tickets
236I Educational institution
236L International air tickets
236P Banking transactions
236Q Payments to residents for use of machinery
236V Advance tax on minerals

100% extra is applicable in following cases:

Section Nature of Provision

148 Imports
150 Dividend
150A Return on Sukuks
151 Profit on debt
152(2) In case of payments covered under clause 5A and
clause 5AA, Part II, Second Schedule
152(2A)(a), (b), Goods, Services & Contract of PE
(c)
152A Foreign produced commercials (NR)
153 Supplies, services & contracts
153B Royalty to resident persons
156 Prizes & winnings
156A Petroleum Products
231B Private Motor vehicles purchase, transfer &
registration
233 Commission
233A Tax collection by stock exchange (this section is
not applicable from first day of March 2019)
233AA Collection of tax by NCCPL
234 Tax on Motor Vehicles
234A CNG Stations
236A Sale by auction
236C Sale of immovable property
236G Sale to distributors, dealers and wholesalers
236H Sales to retailers
236HA Sale of certain petroleum products
236K Purchase of immovable property
236S Dividend in specie
236T Collection by PMEX
236Y Remittance abroad through debit or credit card

9
Changes made vide latest notifications are identified in RED
FEDERAL
The Eleventh Schedule
Withholding Agent Supplier Rate or extent
Category of deduction
Federal and provincial government
1/5th of the
departments, Autonomous bodies and
Sales Tax as
Public sector organizations Active Taxpayers
Shown on
Companies as defined in the Income
invoice
Tax Ordinance, 2001 (XLIX of 2001)
Federal and provincial government Active Taxpayers
1/10th of Sales
departments, Autonomous bodies and registered as a
Tax as shown
Public sector organizations wholesaler, dealer
on invoice
Companies as defined in the Income or distributor
Tax Ordinance, 2001 (XLIX of 2001)
Whole of the
tax involved or
as applicable
Persons other than
to supplies on
active taxpayers
Federal and provincial government the basis of
departments; autonomous bodies; and gross value of
public sector organizations supplies

5% of gross
Persons other than
Companies as defined in the Income value of
active taxpayers
Tax Ordinance, 2001 (XLIX of 2001) supplies

Person providing
Whole of sales
Registered persons as recipient of advertisement
tax applicable
advertisement services services

Registered persons purchasing cane Persons other than

Whole of sales
molasses. active taxpayers
tax applicable

Exemptions
 Supplies made by active taxpayer as defined in STA 1990 to
registered person except for advertisement services
 Electrical energy
 Natural Gas
 Petroleum products as supplied by petroleum production and
exploration companies, oil refineries, oil marketing companies and
dealer of motor spirit and high speed diesel
 Vegetable ghee and cooking oil
 Telecommunication services
 Goods specified in 3rd Sch of ST Act, 1990
 Supplies made by commercial importers who paid VAT at time of
import

PUNJAB
Withholding Agent

Description Rate Amount

Offices and departments of Federal Government 100% S/Tax
Provincial government and local government, S/Tax
public sector projects 100%
Autonomous Bodies 100% S/Tax
Public sector organization 100% S/Tax
Organizations funded by budget of Fed/Prov. S/Tax
government 100%
Recipient of advertisement services registered S/Tax
with PRA or FBR 100%
Company resident in Punjab 100% S/Tax
Company having place of business in Punjab 100% S/Tax
PRA registered persons receiving services from S/Tax
unregistered persons 100%

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Exemptions

 Telecommunication
 Banking companies
 Courier Companies
 Insurance companies (other than re-insurance)
 Active Companies (Except Advertisement service providers)

KHYBER PAKHTUNKHWA

Withholding Agent

Description Rate Amount

Offices and departments of Federal Government 20% S/Tax
provincial government and local government, S/Tax
public sector projects 20%
Autonomous Bodies 20% S/Tax
Public sector organization 20% S/Tax
Organizations funded by budget of fed/prov. S/Tax
government 20%
Recipient of advertisement services registered S/Tax
with KPRA or FBR 100%
Company resident in KPK 20% S/Tax
KPRA registered persons receiving services from S/Tax
unregistered persons 100%

SINDH

Withholding Agent

Description Rate Amount

Offices and departments of Federal Government 20% S/Tax
provincial government and local or district S/Tax
20%
government
Autonomous Bodies 20% S/Tax
Public sector organization 20% S/Tax
Organizations funded by budget of fed/prov. S/Tax
20%
government
Company as defined in Sindh Sales tax Act, 2011 20% S/Tax
Registered persons receiving advertisement S/Tax
services (other than advertisement in newspapers
and periodicals), auctioneers, renting of
immovable property, intercity transport or carriage
of goods by road (other than those through 100%
pipeline or conduit), advertising agent services
from agents who issue release order or book
advertisements space in relation to advertisement
services. (use tax fraction formula)
Withholding agent receiving taxable services from S/Tax
SRB registered persons
where the amount of sales tax is not indicated on 100%
the invoice

SRB registered persons receiving services from S/Tax

100%
unregistered persons (use tax fraction formula)

Proviso

Provided that a person shall be treated as withholding agent if a Person

resident in Sindh or person has a place of business in Sindh

Exemptions

 Telecommunication
 Banking companies
 Financial institutions, Insurance companies (other than re-insurance)
 Port operator
 Airport operator
 Terminal operator
 Airport ground services

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 BALUCHISTAN

Withholding Agent

Description Rate Amount

Offices and departments of Federal Government
20%
(Registered including FBR) S/Tax
provincial government and local or district S/Tax
20%
government (Registered including FBR)
Autonomous Bodies (Registered including FBR) 20% S/Tax
Public sector organization (Registered including S/Tax
20%
FBR)
Organizations funded by budget of fed/prov S/Tax
20%
government (Registered including FBR)
Company (Registered including FBR) 20% S/Tax
Registered persons receiving advertisement S/Tax
services (other than advertisement in newspapers
and periodicals), auctioneers, renting of
immovable property, intercity transport or carriage
100%
of goods by road, services from non-filers or
unregistered persons or Persons not resident in
Pakistan, services from registered person where
invoice does not show sales tax

Proviso
Provided that a person shall be treated as withholding agent if a Person
resident in Balochistan or person has a place of business in Balochistan

Exemptions

 Telecommunication
 Banking companies
 Financial institutions, Insurance companies (other than re-insurance)
 Port operator
 Airport operator
 Terminal operator
 Airport ground services

The above rates are for general guidance purposes only and should not be
construed as a legal provision. The rate card is carefully prepared but no
responsibility is taken for the accuracy of this rate card. These rates are
subject to revision by authorities from time to time.

Editor
Rana Muhammad Ejaz
CA(PAK-Finalist), LLB, APFA, MBA-Exec
Rana Muhammad Shehzad
MA-LLB

OFFICE
Near Alquraish Muzaffarabad Shehr Shah Road
Polic Chowki Upper of Allied Bank Multan
Ph# +92-335-4196372, +92-300-7353296
Email: [email protected]
Web: www.rla.net.pk

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