The document discusses the Excise and Taxation Department which is responsible for collecting various taxes in Punjab province including property tax, motor vehicle registration fees, and excise duties. The department aims to increase revenue collection, promote automation, and create a culture of tax compliance. It oversees the collection of multiple taxes and duties while working to improve service delivery and transform its human resources.

3. “Excise & Taxation
Department”

4. A special gratitude, we give to our facilitator
and teacher, Mr. Saleem Khan Balouch.
A special thanks goes to Mr. Akthar Munir who
helped us and provide us sufficient
information.

5. Excise tax refers to an indirect type of taxation
imposed on the manufacture, sale or use of
certain types of goods and products
For Example:
Excise taxes are commonly included in the
price of a product, such as cigarettes or
alcohol, as well as in the price of an activity,
often gambling

6.  Provides services for collection of various
taxes and duties and suggests ways and
means for additional resource mobilization in
the Province.
 Department aims to
◦ Mobilize fiscal resources
◦ Promote automation and outsourcing of functions &
services
◦ Create tax-paying culture
◦ Transform HR into professionally sound, motivated
team, prove service delivery

7. "Facilitation of Tax Payers“
Vission:
“Maximizing fiscal space by better tax management
and judicious use of resources.”

10.  Collection of provincial property tax
 Motor vehicle registration
 Collection of entertainment tax
 Different levies of excise.
 Handling issues related to vehicle documentation
 Issuing clearance certificates and updating
documentation with regards to property units.
 The department is also tasked with the enforcement of
Hadd ordinance 1979 which deals with the prohibition
and licensing of liquors, intoxicants and narcotics.

11. 1. Excise Wing
2. Taxation Wing

12.  Detection of Excise Crime
 Collection of Excise Duty on
◦ Methylated Spirit
◦ Rectified Spirit
◦ Liquor
 Administration of following Licenses
◦ Distillery
◦ Liquor
◦ Manufacturing of Homeopathic Medicines
◦ Chemical Work
◦ Denatured Spirit
◦ Opium Powder
◦ Vinegar

13.  Following taxes/ duties are now being
collected and administrated by the
department.
◦ Property tax
◦ Entertainment Duty
◦ Motor Vehicle Tax
◦ Excise Duty
◦ Professional Tax
◦ COTTON FEE
◦ EDUCATION CESS ON CLUB
◦ Farm House Tax
◦ Tax on Luxury Houses

14.  Under the provisions of the Act, the property
tax is levied on the annual value of buildings
and land located in the rating area. It is levied
at the rate of 5% of annual value at which the
property may be let out from year to year
basis.

15.  According to the Punjab Entertainments Duty
Act 1958, entertainment includes any
exhibition, performance, amusement or
horse-racing to which persons are admitted
at payment
 Entertainment Duty is levied as follows:
◦ 65% of the Admission Charged on any Exhibition,
Performance, Amusement, Game or Sport.
◦ 20% of the payment for admission to stage Dramas
& Theatres.
◦ 200% of the payment for admission to Horse
Racing.

16.  TYPE OF TAXES / FEE
◦ New Registration fee
◦ Rates of Transfer fee
◦ Rates of Token Tax Motor Car
◦ Rates of other Post Transactions
◦ Rates of Security Featured Items
◦ Rates of Withholding Tax - (One Time at
Registration on Local Cars)
◦ Rates of Motor Tax on Commercial Vehicles
◦ Rates of Income Tax
◦ Rebate in Token Tax

19.  The following taxes are collected under the
head of Excise Fee:
Still Head Duty: It is payable by licensee before the
issue of any consignment from a Distillery unless
the issue is in bond
◦ @ Rs.12/- per liter on Beer
◦ @ Rs.600/- per LP Gallon on Pakistan Made
Foreign Liquor (PMFL)

20. Vend Fee:
It is payable on the sale of liquor/beer/wine by
Vender
◦ @ Rs.1410/- per Bulk Gallon or Six Quart Size
Bottles on Pakistan Made Foreign Liquor (PMFL)
◦ @ Rs.70/- per litre on Beer
◦ @ Rs.420/- per Gallon on Wine
Duty On The Manufacture Of Rectified Spirit:
It is a duty on a Distillery payable by
consignee in advance
◦ @ Rs. 75.00/- per LP Gallon on Rectified Spirit.
◦ @ Rs.1.75/- per LP Gallon Rectified Spirit for
Industrial use.

21. Export Duty
◦ (It is a duty on importer collected by exporter in
advance)
◦ PMFL:- Rs.40 per Bulk Gallon
◦ Beer:- Rs.1/- per Liter
Sale Of Opium
◦ @ Rs.17, 000/- per Kg on Excise Opium.
◦ @ Rs. 20,000/- per Kg on Medicinal Opium Power
at the
◦ Time of sale to the Licensee DD-5.
◦ @ Rs. 8/- per tablet at the time of sale of Opium
Tablets
◦ To addicts.

22.  This tax is levied and collected on/from the
persons or class of persons engaged in a
profession, trade, calling or employment in
the Province of the Punjab and it shall come
into force on and from the first day of July
under section 1 (3) of the Punjab Finance Act,
1977.

23.  Companies registered under Companies Ordinance,
1984
 Factories as defined under the Factories Act,1932
 Commercial Establishments other than the above
said two categories
 Importers and Exporters
 Government Contractors
 Government Builders
 Government Property Developers
 Service Providers
 Property Dealers
 Motor Car Dealers
 Motor Cycle Dealer
 Employees,Doctors,Hakeems or Ayuervedics,
Auditing Firms

24.  Cotton fee was levied by Government of
Punjab vide the Cotton Control
Ordinance/Rules 1966 and its recovery was
earlier assigned to the Agriculture
Department. However, the levy was assigned
to Excise and Taxation Department in 1973.
The rates of fee since its levy continue to
change and at present it is charged @ 0.10
paisa per kg

26.  Government of the Punjab, vide Finance Act
2011, levied Education Cess on elite clubs
whose initial membership fee for any
category of members is Rs 200,000 or more

27.  Farm House Tax was levied by Government of
the Punjab, vide Finance Act 2011, on farm
houses lying outside existing rating areas of
property tax and whose total area is four
kanals, including the areas under farming,
minimum covered area of 5000 square feet,
and constructed after the year 1980

28.  Luxury house Tax has been imposed on
residential houses situated in the notified
rating areas under the Punjab Urban
Immovable Property Tax Act, 1958 and
Cantonment areas defined under the
Cantonment Act, 1924.
 The tax has to be paid only one time in lump
sum on or in four equal quarterly installments
with first installment.

29.  Diversification of platform for value added services
like branchless banking services to tax payers.
 Online filing of different applications and their
processing
 Virtual availability of various services to tax payers 24/
7.
 Online availability of property related data with tax
mapping and associated services.
 Provision of 5 Lac Number Plates/ month at door steps
of Motor Owners through courier.

30.  Provision to make Number Plates un-detachable.
 Tax collection on National Bank and through branchless
banking.
 Compulsory registration mechanism of vehicles before
delivery.
 Centralization of Data Bases.
 One time exemption of penalty for unregistered vehicles
and transfer transaction on the basis of old TO forms/
transfer deeds.
 One litter petrol/ day for all Excise & Taxation Inspectors.
 1000 Motor Cycles for Excise & Taxation Staff.

31.  The exercise department is now having online system
 They have collected almost 75% of the total tax of
multan region
 Recovery system is their strength
 They have collected 15 Cror from Mortars Vehicles
taxes

32.  Their employment dishonesty
 Still manual working at some extent
 Low motivation level
 Poor Infrastructure

33.  Proper training to employee
 Full computerized system
 Create more awarness about tax amoung people’s
 Proper complain sysetm (who are not paying the taxes)

34.  Security system
 Corruption
 Processions or strikes

35.  Proper trainings to employees
 Security system like CCTV cameras, walk through
gates, metal detector
 Improve their infrastrructure
 Parking place should be spaceious
 Proper sitting area or waiting room
 Updated computerized system
 Proper check and balance on employees.