Tax Book 2023

Constitutional Provisions Chapter- 03

including taxes^ on immovable property. through Finance Act of 2014) & Capital

Value Tax levied through Finance Act, 1989

4.3 Powers of the Provinces to legislate on taxes

All taxes other than the mentioned in above list of Federal legislative list as contained in the

Constitution of Pakistan are covered in the scope of legislation of Provinces. Accordingly,

various types of taxes are introduced by the Provinces are as under:

 Agriculture income Tax

 Sales Tax on services

 Taxes on transfer of immoveable property

 Professional Tax

 Tax on luxury Houses

 Tax on registration of luxury Vehicles etc.

 Property tax