Withholding Tax Card 2016/2017: tax on motor vehicles

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KARACHI: The Federal Board of Revenue (FBR) has updated advance tax rates to be paid at the time of motor vehicle tax paid by filers and non-filers during fiscal year 2016/2017.
Section 234 of Income Tax Ordinance, 2001 Tax on motor vehicles.
(1) Any person at the time of collecting motor vehicle tax shall also collect advance tax at the rates specified in Division III of Part IV of the First Schedule.
(2) If the motor vehicle tax is collected in instalments or lump sum the advance tax may also be collected in instalments or lump sum in like manner.
(2A) In respect of motor cars used for more than ten years in Pakistan, 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 July of the year of make of the vehicle.
(4) In respect of a goods transport vehicle 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 registration of vehicle in Pakistan.
(5) Advance tax collected under this section shall be adjustable.
(6) For the purpose of sub-sections (1) and (2) “motor vehicle” shall include the vehicles specified in sub-section (7) of section 231B.
Sub-section (7) of section 231B reads as: For the purpose of this section “motor vehicle” includes car, jeep, van, sports utility vehicle, pick-up trucks for private use, caravan automobile, limousine, wagon and any other automobile used for private purpose.
Division III of Part IV of the First Schedule
Rates of collection of tax under section 234,
(1) In case of goods transport vehicles, tax of two rupees and fifty paisa per kilogram of the laden weight shall be charged for filer and four rupees per kilogram of the laden weight for non-filer.
(1A) In the case of goods transport vehicles with laden weight of 8120 kilograms or more, advance tax after a period of ten years from the date of first registration of vehicle in Pakistan shall be collected at the rate of twelve hundred rupees per annum;
(2) In the case of passenger transport vehicles plying for hire with registered seating capacity of—

S.No. Capacity Rs per seat per annum
Filer Non-Filer
(i) Four or more persons but less than ten persons. 50 100
(ii) Ten or more persons but less than twenty persons. 100 200
(iii) Twenty persons or more. 300 500

(3) In case of other private motor vehicles shall be as following,-

S. No. Engine capacity for filers for non-filer
(1) (2) (3) (4)
1. upto 1000cc Rs. 800 Rs. 1,200
2. 1001cc to 1199cc Rs. 1,500 Rs. 4,000
3. 1200cc to 1299cc Rs. 1,750 Rs. 5,000
4. 1300cc to 1499cc Rs. 2,500 Rs. 7,500
5. 1500cc to 1599cc Rs. 3,750 Rs. 12,000
6. 1600cc to 1999cc Rs. 4,500 Rs. 15,000
7. 2000cc & above Rs. 10,000 Rs. 30,000

(4) where the motor vehicle tax is collected in lump sum,

S. No. Engine capacity for filers for non-filer
(1) (2) (3) (4)
1. upto 1000cc Rs. 10,000 Rs. 10,000
2. 1001cc to 1199cc Rs. 18,000 Rs. 36,000
3. 1200cc to 1299cc Rs. 20,000 Rs. 40,000
4. 1300cc to 1499cc Rs. 30,000 Rs. 60,000
5. 1500cc to 1599cc Rs. 45,000 Rs. 90,000
6. 1600cc to 1999cc Rs. 60,000 Rs. 120,000
7. 2000cc & above Rs. 120,000 Rs. 240,000
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