TAX COLLECTION

AGAINST

MOTOR VEHICLES

A person who intends to purchase a mot= or car / jeep not plying for hire is required to pay various taxes to the Federal Government as well as the Provincial Government [Pun= jab]. Hereunder I have made a humble effort to summarize and consolidate the legal provisions related to these different taxes, their mode of recovery and the status regarding such recovery as collection of advance income tax from own= ers of motor vehicles is presently out-sourced to certain external agencies. For clearly understandable reasons my special emphasis has been on direct taxes with the sole objective that monitoring and collection under the relevant withholding tax provisions be improved. The purpose of whatever labour I ha= ve put in while compiling this booklet shall be well achieved if some of my younger colleagues in the Department can in any way benefit from this exerc= ise and translate it into efforts resulting in improved recovery of these taxes= . I shall welcome any suggestions, criticism and pointing out of any omissions = or inaccuracies that may have crept into it inadvertently in spite of my best efforts to avoid them.

<= /o:p>

Zulqarnain Tirmizi

Additional Director, DOT, Lahore.

Phone No. 042-9260349

Fax 042-926= 0346

e-mail: drtirmizi@hotmail.com

      =             &nb= sp; Customs duty as stipulated in the Customs Act, 1969. The rate of tariff is based on= the engine capacity and certain other factors.

(Duties and taxes expressed in US$ as specified vide Customs notification issued vide SRO 577(I)/2005 dated 06.06.2005 as amended by SRO 560(I)/2008 dated 11.06.2008 annexed.)

ii.      =           V= ide Finance Act, 2008 Federal Excise Duty has been levied at the rate of 5% ad = val in respect of “motor= cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing ca= rs of cylinder capacity exceeding 850cc”. This has been done by inserting a new entry bearing Sr. No. 49 in Table-I of the First Schedule to the Federal Excise Act, 2005 which contains list of “excisable goods” and the “rate of duty”.

iii.=             &nb= sp;   S= pecial Excise Duty at the rate of 1% in addition to 5% duty is chargeable under se= ction 3A of the Federal Excise Act, 2005 since a year earlier i.e. wef 01.07.2007. This Special Excise Duty, however, is not be added to the import value for calculating customs duty, sales tax or advance income tax. (See SRO 655(I)/= 2007 dated 29.06.2007.) .

iv.&= nbsp;           &nbs= p;    S= ales Tax at the rate of 16% of the import value is also chargeable.

v.&n= bsp;            = ;      A= dvance Income Tax is collected at the rate of 2% of the value of the goods i.e mot= or vehicle in this case. (Section 148 read with Part-II of the First Schedule = to the Income Tax Ordinance, 2001). “Value of goods” has been exclusively defined to mean “= the value of the goods as determined under the Customs Act, 1969 (IV of 1969), = as if the goods were subject to ad valorem duty increased by the customs duty, federal excise duty and sales tax, if any, payable in respect of the import= of the goods”.

vi.&= nbsp;           &nbs= p;    I= t is worth pointing out that advance income tax collected under section 148 from= an importer of motor cars constitutes final tax except in the case of motor vehicles imported “in CBU conditi= on by manufacturer of motor vehicles.” (Clause (c) of sub-section (7) of section 148 of the Income Tax Ordinance, 2001.

vii.=             &nb= sp; I= t has been specified in clause (4) of Part-III of the Second Schedule to the Inco= me Tax Ordinance, 2001 that tax under section 148 in respect of “old and used automotive vehicles speci= fied in Notification No. SRO 932(I)/2004, dated the 2= 0^th November, 2004” shall not exceed the amount specified” ther= ein. The following is the table of maximum ceiling of such advance tax:

S.N= o. Vehicles meant for transport of persons &n= bsp;            = ; Income tax in Pak Rs

1.         &= nbsp;        Upto 800CC &nbs= p;            &= nbsp;           &nbs= p;            &= nbsp;           &nbs= p;   Rs. 29,852

2.         &= nbsp;        From 801CC to 1000CC &= nbsp;           &nbs= p;            &= nbsp;        Rs. 34,497

3.         &= nbsp;        From 1001CC to 1300CC =             &nb= sp;            =        Rs. 67,282

4.         &= nbsp;        From 1301CC to 1600CC     &n= bsp;            = ;            &n= bsp; Rs.105,061

5. =         &= nbsp;        From 1601CC to 1800CC     &n= bsp;            = ;            &n= bsp; Rs.120,256

=

CAPITAL VALUE TAX (CV= T) ON IMPORTED VEHICLES

Capital Value Tax (CVT) was leviable u= p to 08.06.2007 on imported cars, when it was exempted on the strength of SRO 614(I)/2007 dated 18.06.2007 in the following words:

“In exerci= se of the powers conferred by sub-section (10) of section 7 of the Finance Act, 1= 989 (V of 1989), the Federal Government is pleased to exempt imported motor vehicles from payment of Capital Value Tax from the 9^th June, 20= 07.” – [S.R.O. 614(I)/2007, dated 18.06.2007].

=

Earlier exemption from CVT was granted= to import of specific vehicles in the following words vide SRO 669(I)/99, dated 12.06.1999:

=

“In exerci= se of the powers conferred by sub-section (10) of section 7 of the Finance Act, 1= 989, the Federal Government is pleased to exempt from charge of Capital Value Tax those imported motor vehicles falling under heading No. 87.03 of the First Schedule to the Customs Act, 1969 (IV of 1969) on which customs duties are = paid in foreign exchange.

2. This notification shall take effect from 01-07-1999.” – [SRO 669(I)/99, dated 12.06.1999].

=

Federal taxes collect= ed by local manufacturers of motor cars.

The following taxes are recoverable by a local manufacturer:

i.&nbs= p;         Vide Finance Act, 2008 Federal Excise Duty has been levied at the rate of 5% ad = val in respect of “motor= cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing ca= rs of cylinder capacity exceeding 850cc”. This has been done by inserting a new entry bearing Sr. No. 49 in Table-I of the First Schedule to the Federal Excise Act, 2005 which contains list of “excisable goods” and the “rate of duty”.

ii.&nb= sp;        Special Excise Duty at the rate of 1% in addition to 5% duty is chargeable under section 3A of the Federal Excise Act, 2005 wef 01.07.2007. This Special Exc= ise Duty, however, shall not be added to the value for calculating sales tax or advance income tax. (SRO 655(I)/2007 dated 29.06.2007.) .=

iii.&n= bsp;       Sales Tax at the rate of 16% of the value of taxable supply is also chargeable wef 01.07.2008. Earlier this rate was 15% till 30.06.2008.

iv.&nb= sp;       Collection of advance income tax under section 231B of the Income Tax Ordinance,2001 at the rate of 5% of the gross amount payable for the purchase of motor vehicle was made the responsibility of the manufacturer or its authorized dealer vi= de Finance Act, 2007. (Division VIII of Part-IV of the First Schedule to the Income Tax Ordinance, 2001.) Although the provision was to come into effect= on 01.07.2007, it was kept in abeyance for two months till 01.09.2007 and was subsequently made effective with watered down tax rate of 2.5%. (See clause (9A) of Part-II of the Second Schedule to the Income Tax Ordinance, 2001.) =

The above provision remained effective till 20.02.2008. However, it was made inoperat= ive when clause (64) was adde= d to Part IV of the Second Schedule vide S.R.O.153(I)/2008 = dated 20.02.2008 specifying as follows:

“No tax shall be collected under section 231B during the period commencing from the 21^st⁼February, 2008 and ending on the 20^th^{April,
2008 and shall apply to booking of a motor car and delivered during the said
period.”}

Ultimately= the above section 231B underwent complete metamorphosis vide Finance Act, 2008 = and the amended provision which is applicable with effect from 01.07.2008 reads= as follows:

&nbs= p;

231B . Purchase of motor cars and jeeps.- “Every person shall = pay, at the time of registration of a new motor car or a jeep, advance tax at the rates specified in Division VII of Part IV of the First Schedule:

Provided that the provisions of this s= ection shall not be applicable in the case of –

(i) the Fed= eral Government;

(ii) the Pr= ovincial Government;

(iii) a for= eign diplomat; or

(iv) a diplomatic mission in Pakistan.”

The rates of collection of tax are spe= cified in Division VII of Part IV of the First Schedule to the Ordinance as follow= s:

Div= ision VII

PUR= CHASE OF MOTOR CARS AND JEEPS

The rate of payment of tax under section 231B shall be as follows:

&nb= sp;

= Engine Capacity         &= nbsp;           &nbs= p;            &= nbsp;         Amount of Tax

upto= 850cc             &n= bsp;            = ;            &n= bsp;            = ;        Rs. 7,500

851cc to 1000cc   &nb= sp;            =             &nb= sp;            =         Rs.10,500

1001cc to 1300cc   &n= bsp;            = ;            &n= bsp;            = ;      Rs.16,875

1301cc to 1600cc    &= nbsp;           &nbs= p;            &= nbsp;           &nbs= p;     Rs.16,875

1601cc to 1800cc    &= nbsp;           &nbs= p;            &= nbsp;           &nbs= p;     Rs.22,500

1801cc to 2000cc    &= nbsp;           &nbs= p;            &= nbsp;           &nbs= p;     Rs.16,875

Ab= ove 2000cc       =             &nb= sp;            =             &nb= sp;        Rs.50,000

=

By getting section 231B amended as abo= ve the powerful car-manufacturing lobby of Pakistan has succeeded in passing the gauntlet of collecting advance tax to the motor registration authority (MRA= ).

Present status of collection of Advance Income Tax under section 231= B

The Director Excise & Taxation (Region-C), Lahore<= /st1:place> is the Motor Registration Authority (MRA) for Lahore District. In order to gather first-hand knowledge regarding the status of tax collection under th= is provision of law which has been made effective from 01.07.2008 I personally visited his office on 23.07.2008 and was startled to know that no such tax = was being collected by the MRA. Upon my specific query the Director pointed out= the following factors for non-collection of the said tax:

i.&n= bsp;            = ;       C= ollection of tax under section 231B of the Income Tax Ordinance, 2001 (a federal tax)= had not yet been officially assigned to the Excise & Taxation authorities (a provincial department.) He expressed his helplessness in the matter till collection of the said tax is officially assigned by the Federal Government= to the Provincial Government and the same is in turn entrusted to his office by the Government of Punjab.

ii.&= nbsp;           &nbs= p;     He further stated that no mode / procedure of recovery of the above tax had be= en communicated to the Provincial Government. His specific query was whether s= ome officers/officials of Income Tax Department will sit with the excise staff = for its collection or the excise staff is required to collect it on its own.

iii.=             &nb= sp;   W= hether the tax will be collected in cash in the office of the Excise & Taxatio= n or will the owner of the vehicle himself deposit it in State Bank of Pakistan?

iv.&= nbsp;           &nbs= p;    I= f it is to be collected by the Excise staff and subsequently deposited into the State Bank of Pakist= an, no detailed instructions regarding the procedure of such deposition had been given. Even the head of account for depositing the said tax had statedly not been communicated by the Income Tax Department.

v.&n= bsp;            = ;      He argued that the entire procedure of recovery of motor registration fee was computerized and the present software did not support such recovery. Any amendment in the soft-ware was bound to take some time.
vi.&= nbsp;           &nbs= p;    He asserted that no other province was collecting this advance tax either beca= use of the above narrated problems.

vii.=             &nb= sp; F= inally he claimed that none from the Income Tax Department had tried to guide his office in respect of the above ticklish issues, except a vague letter from them.

Advance Income Tax und= er section 234 of the Income Tax Ordinance, 2001

The provisions of section= 234 of the Income Tax Ordinance, 2001 stipulate that any person responsible for collection of motor vehicle tax (a provincial tax referred to as the “token tax” in common parlance) is required to collect advance income tax as well at the time of collection of the motor vehicle tax at the rates specified in Division-III of Part-IV of the First Schedule to the Ord= inance. The exact provision is reproduced below for facility of reference:

234= . Tax on motor vehicles.- (1) Any person at the time of collecti= ng motor vehicle tax shall also collect advance tax at the rates specified in = Part IV of the First Schedule.

(2) If the motor vehicle tax is collec= ted in installments, the advance tax may also be collected in installments in like manner.

(2A) In respect of motor cars used for= more than ten years in Pa= kistan, no advance tax shall be collected after a period of ten years.

(3) In respect of a passenger transport vehicle with registered seating capacity of ten or more persons, advance tax shall not be collected after a period of ten years from the first day of Ju= ly of the year of make of the vehicle.

(4) In respect of a goods transport ve= hicle with registered laden weight of less than 8120 kilograms, advance tax shall= not be collected after a period of ten years from the date of first registratio= n of vehicle in Pakistan<= /st1:country-region>.

(5) Where tax is collected from any pe= rson being the owner of goods transport vehicle, the tax so collected shall be t= he final tax on the income of such person from plying, or hiring out, of such vehicle.

Following are the two aut= horities which have been vested with the powers to collect motor vehicle tax:

   &n= bsp;

i.          &nbs= p;         Excise & Taxation Department collects mo= tor vehicle tax at the time of registration of a motor vehicle. It also collect= s in its “Tie-up” section quarterly motor vehicle tax in respect of commercial vehicles and bigger Jeeps of seating capacity of than 4.

ii.          &nb= sp;       Post Office authorities have also been entru= sted the task to collect motor vehicle tax in respect of motor cars not plying f= or hire and auto-rickshaws.

It is worth mentioning th= at Para 3 of Division-III of Part-IV of the First Schedule to the Ordinance was ame= nded by the Finance Act, 2008 and rates of withholding tax on motor vehicles were rationalized as follows:

Category of car/jeep

Old rates till 30.06.2007

Rates wef 01.07.2008

Up= to 1000 cc

Nil

Rs. 750

1000 cc to 1199cc

Rs. 500

See next slab

1001 cc to 1199 cc

See previous slab

Rs.1,250

1200 cc to 1299 cc

Rs.   750

Rs.1,750

1300 cc to 1599 cc

Rs.1,500

Rs.3,000

1600 cc to 1999 cc

Rs.2,000

Rs.4,000

2000 cc and above

Rs.3,000

Rs.8,000

I may point out that there are two GPO= s in Lahore controlling= 164 sub-offices as follows:

i.      =             &nb= sp; GPO Lahore City controlling 110 sub-offices; and=

ii.      =             G= PO Lahore Cantt controlling 54 sub-offices.

The above amended rates of collection = of tax under section 234 of the Ordinance were applicable wef 01.07.2008. But tax collection under the new rates as required by section 234 of the Ordinance started under GPO Lahore City on 18.07.2008 instead of 01.07.2008. I have not been able to confirm the st= atus of collection of tax under the new rates pertaining to GPO Lahore Cantt and its sub-offices.

Problem recounted to m= e

The Director Excise & Taxation complained that the taxpayers are wary because the State Bank of <= st1:place w:st=3D"on">Pakistan issues Computerized Payment Receipt (CPR) after collecting tax. Incidentally the CPR does not record any identification of the taxpayer in many cases. C= opy of one such receipt (date of payment in SBP 28.07.2008) was furnished to me showing the following particulars:

   &n= bsp;        Payment section            =       S.234 (Transport vehicle)

        &= nbsp;   Particulars of taxpayer

        &= nbsp;   NTN        &= nbsp;           &nbs= p;            &= nbsp;      8888888

        &= nbsp;   Status        &= nbsp;           &nbs= p;            &= nbsp;   (Left blank)

        &= nbsp;   NIC/CNIC        &= nbsp;           &nbs= p;         (Left blank)

        &= nbsp;   Name of taxpayer     &n= bsp;           Tax= payer without NTN / CNIC

        &= nbsp;   Name of business     &n= bsp;          (Left blank)

        &= nbsp;   Address        &= nbsp;           &nbs= p;            Not available

It is not difficult to im= agine the plight of such a taxpayer if and when credit of such payment receipt is claimed by him, but is denied for want of verification details.

Ex= emption Certificate under section 159 of the Income Tax Ordinance, 2001.=

An exemption or lower rate certificate under section 159 of the Ordinance may be granted to a taxpayer subject to the following stringent conditions:

159. Exemption or lower rate certificate.- (1) Where the Commissioner is satisfied that an amount to which Division II or = III of this Part or Chapter XII applies is –

(a) = exempt from tax under this Ordinance; or

(b) subject= to tax at a rate lower than that specified in the First Schedule,

the Commissioner shall, upon application in writing by the person, issue the person with an exemption or lower rate certificate.

Hence a certificate of ex= emption or lower rate under section 159 can be issued provided of course the taxpay= er qualifies for it

=

CVT ON MOTOR VEHICLES NOT PREVIOUSLY USED IN = PAKISTAN.

Up to 30.06.2007 Capital Value Tax was payable on purchase of motor vehicles, not previously used in <= st1:country-region w:st=3D"on">Pakistan at the rates specified in Paragraph (C) of sub-section (2) of section 7 of the Finance Act, 1989 which were as follow= s:

        &= nbsp;   Motor vehicle of an engine capacity:

&= nbsp;          (i)         = not exceeding 800 cc and three wheelers.        &= nbsp;         Nil=

&= nbsp;          (ii)        exceeding 800 cc but not exceeding 1000 cc        &= nbsp;    3.75%

&= nbsp;          (iii)       exceeding 1000 cc but not exceeding 1300 cc        &= nbsp; 5%

&= nbsp;      (iv)    exc= eeding 1300 cc but not exceeding 1600 cc &nbs= p;           6.25%=

         = (v)    exc= eeding 1600 cc      =             &nb= sp;            =             &nb= sp;            =     7.5%”

The above law notwithstanding, C= VT on locally manufactured cars was exempted vide notification bearing No. SRO 43(I)/98, dated 24.01.1998 followed by SRO 114(I)/98, dated 21.02.1998. Both notifications are reproduced below:

   = ;    SRO 43(I)/98, dated 24.01.1998=

In exercise of the powers conf= erred by sub-section (10) of section 7 of the Finance Act, 1989 (V of 1989), the Federal Government is pleased to exempt the new cars manufactured in Pakist= an on or after the date of the issuance of this notification and purchased fro= m a manufacturer in Pakistan from the Capital Value Tax.

       SRO 114(I)/98, dated 21.02.1998

“In suppression of SRO= No. 43(I)/98 dated January 24, 1998, and in exercise of the powers conferred by sub-section (10) of section 7 of the Finance Act, 1989 (V of 1989), the fed= eral government is pleased to direct that nothing contained in clause (II) of paragraph (C) of sub-section (2) of section 7 of that Act and sub-rule (1) = of rule 4 of the Capital Value Tax Rules, 1990, shall apply to any new cars so= ld by a manufacturer on or after January 7, 1998, provided that nothing contai= ned herein shall authorize any refund of CVT already paid in respect of any vehicles delivered by a manufacturer in Pakistan on or after that date.= R= 21;

=

Exemption from CVT for jeeps manufactured in Paki= stan.

“In exerci= se of the powers conferred by sub-section (10) of section 7 of the Finance Act, 1= 989 (V of 1989), the Federal Government is pleased to exempt the jeeps manufact= ured in Pakistan from payment of Capital Value Tax, leviable thereon with immediate effect.<= /span>= 221; – [S.R.O. 226(I)/2000, dated 26.04.2000].

=

Ultimately = Capital Value Tax on motor vehicles was abolished when paragraph (C) of sub-section= (2) of section 7 of the Finance Act, 1989 was omitted by Finance Act, 2007. Hen= ce the question of CVT on motor vehicles is no more pertinent.

=

PROVINCIAL TAXES ON MOTOR VEHICLES.

Apart from the provincial motor tax two more taxes are payable in Punjab:

i.      =             &nb= sp; P= rofessional Tax @ Rs.200 per vehicle;

ii.      =             L= uxury Tax, imposed retrospectively by the Punjab Finance Act, 2008. This is a one time levy on imported motor vehicles including a car, or a station wagon or= a jeep registered in Punjab after 30.06.20= 05. It is, however, not leviable on vehicles owned by the Federal Government or provincial government or a transport vehicle or a motor vehicle with seating capacity exceeding ten or a vehicle which is exempt from taxation under the Punjab Motor Vehicles Taxation Rules, 1959. It is, however, worth mentioning that apparently no exemption is granted to vehicles on the basis of their ageing.

The rate of Luxury Tax contained in the Schedule to the Punjab Finance Act, 2008 issued vide No.PAP-Legis-2(5)/2008= /1162 dated 27.06.2008 is given below:

=

=

S #

Category of motor car

Rate of tax

1.

Imported = motor car with engine capacity from 2000 cc to 3000 cc

Rs.200,00= 0

2.

Imported = motor car with engine capacity exceeding 3000 cc

Rs.300,00= 0

&nbs= p;

&nbs= p;

&nbs= p;

=

The above discussion sums up my research on the subject. It is my earnest request that any inadvertent inaccuracy be please pointed out to me= .

--------

GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE AND REVENUE
(REVENUE DIVISION)
***

Islamabad, the 11^th June, 2008.=

          NOTIFICATION

(CUSTOMS)

SRO.560(I)/200= 8.- In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV= of 1969), clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 19= 90, sections 148 and 53 read with the Second Schedule to the Income Tax Ordinan= ce, 2001 (XLIX of 2001), and sub-section (10) of section 7 of the Finance Act, 1989, the Federal Government is pleased to direct that the following amendm= ents shall be made in its Notification No. S.R.O 577(I)/2005, dated the 6= th June, 2005, namel= y:‑

In the aforesaid Notification,‑

(i)=       =       i= n the preamble,‑

(a)&= nbsp;       a= fter the figure and comma “1990,”, the word “and” shall = be substituted;

(b)&= nbsp;       t= he words, brackets, figures and commas “and sub-section (10) of section = 7 of the Finance Act, 1989,” shall be omitted;

(c)&= nbsp;       f= or the word and comma “tax,”, the words “tax and” shall be substituted; and

(d)&= nbsp;       t= he words, brackets and letters “and capital value tax (CVT)” shall= be omitted; and

(ii)=           f= or the existing Table, the following TABLE shall be substituted, namely:‑

̶= 0;TABLE

S. No.

Automo= tive

vehicl= es

meant

Duty and taxes in US$        or

equivalent amount      in   Pak

<= span style=3D'mso-bidi-font-family:Arial'>rupees.

for transport of persons.

(1)

&nbs= p;

(2)

&nbs= p;
(3)

1.

Upto 800CC

(Asian ma= kes only)

&nbs= p;

US$ 4400

2.

Upto 800CC

(Other than Asian makes)

US$ 6600

3.

From 801cc to 1000CC

US$ 5500

4.
From 1001cc to 1300CC
US$ 11000

5.

From 1301cc to 1500CC

US$ 15400

6.
From 1501 cc to 1600 CC
US$ 18700

7.

From 1601cc to 1800CC

(Asian makes only,

but excluding jeeps)

US$ 23100”.<= /p>

2.     &nbs= p;   This notification shall take effect from the 12^th day of June, 2008.<= o:p>

[C.No.2(1 0)Tar.II/97.            =              ].

(Mehmood <= span class=3DSpellE>Alam)

Additional Secretary

----------<= /p>

GOVERNMENT OF PAKISTAN

MINI= STRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE

(REV= ENUE DIVISION)

***<= o:p>

Islamabad, the 6^{th
June, 2005.}

<= o:p>

<= o:p>

N= OTIFICATION

(CUSTOMS)

<= span style=3D'mso-tab-count:2'>        &= nbsp;           &nbs= p;           SRO. 577(I)/2005.- In exercise of the po= wers conferred by section 19 of the Customs Act, 1969 (IV of 1969), clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, ¹[and] sections 148 and 53 read with the Second Schedule to the Income Tax Ordinan= ce, 2001 (XLIX of 2001), ¹[omitted] and in supersess= ion of its Notification No.S.R.O.932(I)/2004, dated the 20th November, 2004, the Federal Government is pleased to exempt old and used automotive vehicles me= ant for transport of persons, specified in column (2) of the Table below, falli= ng under PCT heading No. 87.03 of the First Schedule to the Customs Act, 1969 = (IV of 1969), on the imports from so much of the customs-duty, sales tax ¹⁼[and] withholding tax ¹[omitted] as are in excess of the cumulative am= ount specified in column (3) there= of.

¹⁼[TABLE

S.= No.

Automotive vehicles meant
for transport of persons.

Duty and taxes in US$   or equivalent am= ount in Pak rupees.

(1)

(2)

(3)

1.

Upto 800CC <= span style=3D'font-size:10.0pt;font-family:"Times New Roman"'>

(Asian makes only)

US$ 4400

2.

Upto 800CC

(Other than Asian makes)

US$ 6600

3.

From 801cc to 1000CC

US$ 5500

4.

From 1001cc to 1300C= C

US$ 11000

5.

From 1301cc to 1500C= C

US$ 15400

6.

From 1501 cc to 1600= CC

US$ 18700

7.

From 1601cc to 1800CC            =

(Asian makes only,

but excluding jeeps)

US$ 23100”.

<= o:p>

2= .        &= nbsp;           &nbs= p;        Depreciation in the duties and taxes @ 2% per month in payable amount as per cumulative scales mentioned in the Table shall be allowed subject to a maximum of 50% = as per Customs General Order No. 14 of 2005 dated 6^th June, 2005. Other old and used vehicles shall be assessed as per normal procedure prescribed under the above mentioned Customs General Order.
3.            =             &nb= sp;    This notification shall take effect from the 6^th day of June, 2005.

__________________= ____________________________________________________________________

[C.No.2(10)Tar.II/97.Pt.II].

(MUH= AMMAD RAMZAN)

ADDITIONAL SECRETARY

As ame= nded:

<= span style=3D'text-decoration:none'>

1.        &= nbsp;    S.R.O.560(I)/2008 = ;             <= /span>-        &= nbsp;      dated       11.06= .2008(w.e.f.12.06.2008)=

------

Category of car/jeep	Old rates till 30.06.2007	Rates wef 01.07.2008
Up= to 1000 cc	Nil	Rs. 750
1000 cc to 1199cc	Rs. 500	See next slab
1001 cc to 1199 cc	See previous slab	Rs.1,250
1200 cc to 1299 cc	Rs. 750	Rs.1,750
1300 cc to 1599 cc	Rs.1,500	Rs.3,000
1600 cc to 1999 cc	Rs.2,000	Rs.4,000
2000 cc and above	Rs.3,000	Rs.8,000

S #	Category of motor car	Rate of tax
1.	Imported = motor car with engine capacity from 2000 cc to 3000 cc	Rs.200,00= 0
2.	Imported = motor car with engine capacity exceeding 3000 cc	Rs.300,00= 0
&nbs= p;	&nbs= p;	&nbs= p;

S. No.	Automo= tive	vehicl= es	meant	Duty and taxes in US$ or equivalent amount in Pak <= span style=3D'mso-bidi-font-family:Arial'>rupees.
for transport of persons.
(1)	&nbs= p;	(2)	&nbs= p;	(3)
1.	Upto 800CC (Asian ma= kes only)	&nbs= p;	US$ 4400

2.	Upto 800CC (Other than Asian makes)	US$ 6600
3.	From 801cc to 1000CC	US$ 5500
4.	From 1001cc to 1300CC	US$ 11000
5.	From 1301cc to 1500CC	US$ 15400
6.	From 1501 cc to 1600 CC	US$ 18700
7.	From 1601cc to 1800CC (Asian makes only, but excluding jeeps)	US$ 23100”.<= /p>

S.= No.	Automotive vehicles meant for transport of persons.	Duty and taxes in US$ or equivalent am= ount in Pak rupees.
(1)	(2)	(3)
1.	Upto 800CC <= span style=3D'font-size:10.0pt;font-family:"Times New Roman"'> (Asian makes only)	US$ 4400
2.	Upto 800CC (Other than Asian makes)	US$ 6600
3.	From 801cc to 1000CC	US$ 5500
4.	From 1001cc to 1300C= C	US$ 11000
5.	From 1301cc to 1500C= C	US$ 15400
6.	From 1501 cc to 1600= CC	US$ 18700
7.	From 1601cc to 1800CC = (Asian makes only, but excluding jeeps)	US$ 23100”.