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TAX NEWS FEBRUARY 02, 2017



1.      Excise department asks Uber, Careem to share vehicle data


Feb 2nd, 2017
As news circulated on Tuesday of a move by the Punjab government to ban ride-hailing services Careem and Uber, the Directorate of Excise, Taxation and Narcotics Control issued a notification requesting both organisations to share data on vehicles using their company's platforms.
A notification sent to both companies observed that a number of private vehicles registered with the Motor Registering Authority were rendering services on a commercial basis under Careem and Uber.
It went on to request both companies to share data of vehicles that operate under their banner.
Yesterday, hours after an internal memo termed the operations of Uber and Careem "illegal", Chairman of the Punjab IT board Umar Saif said the approach is being "reviewed".
"This is being reviewed within the government," Saif told in a telephone interview, when asked if the companies will be "banned" in Punjab. "We are coming up with a formal policy. This letter was an internal memo and has prematurely been made public."
Although he said both Uber and Careem currently do not pay tax in Pakistan, Saif said the Punjab government is tackling the issue with an "innovative business model".
"There are two ways that a government can approach such companies when they launch: 1) treat them as a taxi service or 2) treat them as a service that governments can regulate."
"We don’t want to treat them as a taxi service," Saif added. "But they need to be regulated and taxed. They must register as a formal business under a new taxation regime."
When asked to share details on the new plan, Saif said it will be modelled around taxation regimes for such companies in Malaysia, Egypt and Indonesia where they are treated as "network service providers".

2.      Property deals: top FBR officials irked by low collection


Feb 2nd, 2017

ISLAMABAD: The Federal Board of Revenue (FBR) has expressed serious concern over exceptionally low collection of withholding tax from immovable property transactions where 3 percent of the differential amount between the FBRs prescribed value and the value recorded by the registering authority is required to be collected by registering/attesting authorities.
According to the FBRs instructions issued to the Chief Commissioners of Large Taxpayer Units (LTUs) and Regional Tax Offices (RTOs) here on Wednesday, it has been observed with grave concern that collection reported under section 236W of the Income Tax Ordinance 2001 in the month of December, 2016 is pathetically low. The proper implementation of this section can only be ensured by conducting in depth audit of the registering authorities falling in respective jurisdiction of LTUs/RTOs.
The FBR said that in respect of withholding tax regime FBR is having huge reliance on the said referred three sections pertaining to real estate business. Collection figures up to the month of December, 2016 reveals that these sections are not manifesting the required growth. The increased rates of filer and non-filer and introduction of fair market value while calculating both these taxes has tremendously increased the scope of collection from these sections. The other important point is that the responsibility of the advance tax collection in these three sections lays with one withholding agent, ie, Registering/Transferring Authorities. However, it has been observed that despite these changes these sections (236K & 236C) are not recording the required growth. In order to fetch the required growth you are requested to conduct an in depth analysis in respect of these sections and send a report to this effect on the laid down format.
The FBR said that in respect of section 236W a detailed Circular No.18 of 2016 dated 07-12-2016 has been issued wherein the same withholding agents shall deduct/collect at the time of registration or attestation or transfer of immoveable property from the purchasers or transferee advance tax 3% of the differential amount between the FBRs prescribed value and value recorded by the registering authority. The formula for the calculation of this differential amount has been clearly explained with examples in the Circular No. 18 of 2016. However, it has been observed with grave concern that collection reported u/s 236W in the month of December, 2016 is pathetically low. The proper implementation of this section can only be ensured by conducting in depth audit of the registering authorities falling in respective jurisdiction of LTUs/RTOs.
Chief Commissioners of LTUs/RTOs are therefore requested to send a withholding agent wise report in respect of these three sections (236C,236K and 236W). The results provided will be tabulated and shall be presented to Finance Minister in the next meeting of Member (IR-Operations). Chief Commissioners of LTUs/RTOs are requested to observe the deadline so that the data can be tabulated well before in time, the FBR added.

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