Tax Book 2023

Deduction / Payment of Tax Chapter- 23

231B( 2 )

Transfer of Registration or ownership of motor vehicle, the

rate of tax will be; ATL Non ATL Adjustable

Person transferring the

ownership / registration

At the time of

transfer

Rs. Rs.

Upto 850cc -^ -^ Nil

851cc -1000cc 5,000 1^0 ,000^

1001cc - 1300cc 7,500 15,000^

1301cc - 1600cc 12,500 25,000^

1601cc - 1800cc 18,750 37,5^00

1801cc - 2000cc 25,000^50 ,000^

200 1cc - 2500cc 37 ,^500    75 ,000^

2501cc - 3000cc 50 ,000^10 0,000^

above 3000cc 62 ,^500   125 ,000^

Provided that in cases where engine capacity is not

applicable and the value of vehicle is Rupees five million

or more, the rate of tax collectible shall be Rupees twenty

thousand:

Provided further that the rate of tax to be collected under

this clause shall be reduced by ten percent each year from

the date of first registration in Pakistan.

231B(2A)

Every motor vehicle registration authority of Excise and

Taxation Department shall, at the time of registration,

collect tax at the rates specified in Division VII of Part IV of

the First Schedule, if the locally manufactured motor

vehicle has been sold prior to registration by the person

who originally purchased it from the local manufacturer.

S. No Engine

Capacity Tax

(1) (2) (3)

1 Up to 1000cc

Rs.100,000

2 1001cc to

2000cc

Rs.200,000

3 2001cc and

Above

Rs.400,000 Nil Adjustable

Motor

vehicle

registration

authority

231B(3) (^) On sale of motor car or jeep by manufacturer
Same slabs as
given in 231B(1)
above Nil Adjustable
Manufacturer of motor
vehicle
At the time of
sale of vehicle
IMPORTANT NOTES
IMPORTANT NOTES:

1. Tax on registration of motor vehicle shall not be payable if the person produces evidence that tax has been paid u/s 231 B(3) in case of locally manufactured