CAF-02 –Tax Practices
Sir Abdullah Maqsood, ACA
CHAPTER 2
Constitutional Provisions on Taxes
TABLE OF CONTENTS
1. Federal financial procedures
2. Provincial financial procedures
3. Distribution of revenues between federation and provinces
4. Federal legislative list
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1) FEDERAL FINANCIAL PROCEDURES
Federal Consolidated Fund and Public Account [78]
• All revenues received/loans raised by the Federal Government and
• Amount received in repayment of loan,
shall be credited to Federal Consolidated Fund (FCF).
• All other moneys:
(a) received by the Federal Government; or
(b) deposited with the Supreme Court/any other court.
shall be credited to the Public Account of the Federation.
Custody of Federal Consolidated Fund and Public Account [79]
➢ The custody of the Federal Consolidated Fund and Public Account of the Federation, the
payment and withdrawal from the Funds,
➢ all other connected matters shall be regulated by Act of Majlis-e-Shoora (Parliament) or
rules made by President.
Annual Budget Statement [80]
➢ In each financial year, the Federal Government shall lay before the National Assembly a
statement of the estimated receipts and expenditures of the Government. It will be called as
Annual Budget Statement.
➢ The Annual Budget Statement shall show separately:
a) Amounts required to meet expenses charged by Constitution on FCF.
b) Amounts required to meet other expenses proposed to be made from Federal
Consolidated Fund; and shall distinguish between revenue expenses and other expenses.
Expenditure charged upon Federal Consolidated Fund [81]
The following expenditures shall be charged upon the Federal Consolidated Fund:
(a) the remuneration of President and other expenses of his office, and the remuneration of:
(i) the Judges of the Supreme Court and the Islamabad High Court;
(ii) the Chief Election Commissioner;
(iii) the Chairman and the Deputy Chairman;
(iv) the Speaker and the Deputy Speaker of the National Assembly;
(v) the Auditor-General;
(b) The admin expenses, including the remuneration of officers and servants of Supreme
Court, the Islamabad High Court, the department of the Auditor-General, the Office of the
Chief Election Commissioner and the Secretariats of the Senate and the National Assembly.
(c) Debt charges of the Federal Government, including interest, the repayment of capital,
and other expenses for raising loans, and redemption of debt on the security of Federal
Consolidated Fund;
(d) amount paid for any judgment/order against Pakistan by any court or tribunal; and
(e) any other amount declared by the Constitution or by Act of Majlis-e-Shoora
(Parliament).
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Sir Abdullah Maqsood, ACA
Procedure relating to Annual Budget Statement [82]
➢ Expenses charged on Federal Consolidated Fund in Annual Budget Statement shall be
discussed in the National Assembly. A voting will not be required.
➢ Other expenses in Annual Budget Statement shall be submitted to National Assembly in the
form of demand for grant. The Assembly may or may not agree to demand. It may also
reduce the demand.
➢ The demand can only be made with recommendation of Federal Government.
Authentication of Schedule of Authorized Expenditure [83]
➢ The Prime Minister shall authenticate a schedule specifying:
a- the grants made by the National Assembly (under Article 82), and
b- amounts required for expenses charged on the Federal Consolidated Fund. It shall not
exceed the amount mentioned in statement previously laid before the National Assembly.
➢ The authenticated schedule (as above) shall be laid before National Assembly.
It shall not be open for discussion or vote.
➢ Expenditure from the Federal Consolidated Fund shall be deemed to be duly authorized if it
is specified in the schedule so authenticated and such schedule is laid before the National
Assembly as stated above.
Supplementary and Excess Grants [84]
If in a financial year it is found:
➢ that authorized expense for a service is insufficient, or expense for a new service is required
which is not included in the Annual Budget Statement; or
➢ that amount spent on any service exceeds the amount granted;
The Federal Government can authorize expenditure from the Federal Consolidated Fund. For this,
Federal Government shall lay before National Assembly a Supplementary or Excess Budget
Statement.
Votes on Account [85]
The National Assembly can make grant in advance of estimated expenditure for a part of financial
year, not more than 4 months, if the authentication of schedule is pending. (Refer Sec-83).
Power to Authorize Expenditure when Assembly Stands Dissolved [86]
If National Assembly is dissolved, the Federal Government may authorize expense from the Federal
Consolidated Fund for estimated expenditure for a period of not more than 4 months in financial
year, if the authentication of the schedule of authorized expenditure is pending (Refer sec-83).
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Sir Abdullah Maqsood, ACA
Secretariats of Majlis-e-Shoora (Parliament) [87]
➢ Each House shall have a separate Secretariat. However, posts common to both Houses can
be awarded.
➢ Majlis-e-Shoora (Parliament) may regulate recruitment of persons appointed to the
Secretariat staff of both Houses.
➢ The Speaker or the Chairman may, with the approval of the President, make rules regulating
the recruitment of persons appointed to the secretarial staff of both Houses.
Finance Committees [88]
➢ The expenditure of the National Assembly and Senate shall be controlled by the National
Assembly or Senate acting on the advice of its Finance Committee.
➢ The Finance Committee shall consist of the Speaker or the Chairman, the Minister of
Finance and other members elected by the National Assembly or the Senate.
➢ The Finance Committee may make rules for regulating its procedure.
2) PROVINCIAL FINANCIAL PROCEDURES
Provincial Consolidated Fund and Public Account [118]
• All revenues received/loans raised by the Provincial Government and
• Amount received in repayment of loan,
shall be credited to Provincial Consolidated Fund.(PCF)
• All other moneys:
(a) received by the Provincial Government; or
(b) deposited with the High Court/any other court.
shall be credited to the Public Account of the Province.
Custody of Provincial Consolidated Fund and Public Account [119]
➢ The custody of the Provincial Consolidated Fund and the Public Account of the Province, the
payment and withdrawal from the Fund and,
➢ All other connected matters shall be regulated by Act of the Provincial Assembly or
provisions made by Governor in this behalf.
Annual Budget Statement [120]
➢ In each financial year, the Provincial Government shall lay before the Provincial Assembly a
statement of the estimated receipts and expenditures of the Government. It will be called as
Annual Budget Statement.
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CAF-02 –Tax Practices
Sir Abdullah Maqsood, ACA
➢ The Annual Budget Statement shall show separately:
a) Amounts required to meet expenses charged by Constitution on PCF.
b) Amounts required to meet other expenses proposed to be made from Provincial
Consolidated Fund; and shall distinguish between revenue expenses and other expenses
Expenditure charged upon Provincial Consolidated Fund [121]
The following expenditures shall be charged upon the Provincial Consolidated Fund:
(a) the remuneration of Governor and other expenses of his office, and the remuneration of:
(i) the Judges of the High Court;
(ii) the Speaker and the Deputy Speaker of the Provincial Assembly;
(b) The admin expenses, including the remuneration of officers and servants of High Court,
and the Secretariats of the Provincial Assembly.
(c) Debt charges of the Provincial Government, including interest, the repayment of capital,
and other expenses for raising loans, and redemption of debt on the security of Provincial
Consolidated Fund;
(d) amount paid for any judgment/order against Province by any court or tribunal; and
(e) any other amount declared by the Constitution or by Act of Provincial Assembly.
Procedure relating to Annual Budget Statement [122]
➢ Expenses charged on Provincial Consolidated Fund in Annual Budget Statement shall be
discussed in the Provincial Assembly. However, a voting will not be required.
➢ Other expenses appearing in Annual Budget Statement shall be submitted to the Provincial
Assembly in the form of demand for grant. The Assembly may or may not agree to the
demand of grant. It may also reduce the demand.
➢ The demand for a grant can only be made with the recommendation of the Provincial
Government.
Authentication of Schedule of Authorized Expenditure [123]
➢ The Chief Minister shall sign a schedule specifying–
(a) the grants made by the Provincial Assembly and;
(b) amounts required to meet the expenses charged on the Provincial Consolidated Fund.
It shall not exceed the amount mentioned in the statement previously laid before the
Provincial Assembly.
➢ The authenticated schedule (as above) shall be laid before the Provincial Assembly. It shall
not be open for discussion or vote.
➢ An expense from the Provincial Consolidated Fund shall be considered as authorized when
it is specified in the authenticated schedule and schedule is laid before the Provincial
Assembly
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Sir Abdullah Maqsood, ACA
Supplementary and Excess Grant [124]
If in a financial year it is found
➢ that authorized expense for a particular service is insufficient, or expense for a new service
is required which is not included in the Annual Budget Statement.
➢ or that amount spent on any service exceeds the amount granted.
The Provincial Government has power to authorize expenditure from the Provincial Consolidated
Fund. For this, Provincial Government shall lay before the Provincial Assembly a Supplementary
Budget Statement or an Excess Budget Statement specifying the amount of expenditure.
Votes on Account [125]
The Provincial Assembly can make any grant in advance of estimated expenditure for a part of
financial year, not more than 3 months, if the authentication of the schedule of authorized
expenditure is pending (Refer Sec-123).
Power to Authorize Expenditure When Assembly Stands Dissolved [126]
If Provincial Assembly is dissolved, the Provincial Government may authorize expenditure from the
Provincial Consolidated Fund for estimated expenditure for a period of not more than 4 months in
the financial year, if the authentication of the schedule of authorized expenditure is pending (Refer
Sec-123).
Provisions relating to National Assembly that apply to Provincial Assembly [127]
The provisions of Articles 87 and 88 shall apply to Provincial Assembly or the Provincial
Government in a way that:
(a) any reference to Majlis-e-Shoora (Parliament), a House or the National Assembly shall be read
as a reference to the Provincial Assembly;
(b) any reference to the President shall be read as a reference to the Governor of the Province;
(c) any reference to the Federal Government shall be read as a reference to the Provincial
Government;
(d) any reference to the Prime Minister shall be read as a reference to the Chief Minister;
(e) any reference to the National Assembly shall be read as a reference to the Provincial
Assembly.
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CAF-02 –Tax Practices
Sir Abdullah Maqsood, ACA
3) DISTRIBUTION OF REVENUES BETWEEN FEDERATION AND
PROVINCES
National Finance Commission [160]
Constitution of NFC / Who may be member of NFC
The President shall, at intervals not exceeding 5 years, constitute a National Finance Commission
consisting of:
• the Minister of Finance of the Federal Government,
• the Ministers of Finance of the Provincial Governments, and
• such persons as appointed by President after consultation with Governors of the
Provinces.
Duties of NFC
It shall be the duty of the National Finance Commission to make recommendations to President
regarding:
• the distribution of tax receipts between the Federation and the Provinces;
• the making of grants-in-aid by the Federal Government to the Provincial Governments;
• the exercise by the Federal Government and the Provincial Governments of the borrowing
powers; and
• any other finance matter referred by the President.
Taxes Raised by Parliament
The taxes referred above raised under authority of Majlis-e-Shoora (Parliament) namely:
• taxes on income, including corporation tax
• taxes on sales and purchases of goods imported, exported, manufactured or consumed.
• export duties on cotton, and such other export duties as specified by the President.
• such duties as specified by the President; and
• such other taxes as specified by the President.
The share of the Provinces in each Award (recommendation) of National Finance Commission shall
not be less than the share in the previous Award.
The Federal Finance Minister and Provincial Finance Ministers shall monitor the implementation of
the Award biannually and lay their reports before both Houses of Majlis-e-Shoora (Parliament) and
Provincial Assemblies.
Order by President
On the basis of recommendations of the National Finance Commission, the President shall specify:
➢ the share of the tax receipts which is to be allocated to each Province; and
➢ that share shall be paid to the Government of the Province concerned, and
➢ share shall not form part of the Federal Consolidated Fund.
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Sir Abdullah Maqsood, ACA
The recommendations of the National Finance Commission shall be laid before both Houses and the
Provincial Assemblies.
Before any order regarding share of tax receipts , the President may make such amendments in law
relating to distribution of revenues as he considers necessary.
The President may, by order, make grants-in-aid to the Provinces in need of assistance. Such grants
shall be charged upon the Federal Consolidated Fund.
Natural Gas and Hydro-electric Power [161]
(1) (a) The net proceeds (receipts) of:
➢ Federal excise duty on natural gas charged at well-head and
➢ Royalty collected by the Federal Government shall not form part of the Federal
Consolidated Fund and shall be paid to the province where the well-head is located.
(b) The net proceeds of Federal excise duty on oil charged at well-head shall not form part
of the Federal Consolidated Fund and shall be paid to the Province where the well-head is located.
(2) The net profits earned from the bulk generation of power at a hydro-electric station shall be
paid to the Province.
Prior Sanction of President to Bills Affecting Taxation in Which Provinces are Interested:
[162]
Following bills will not be moved in the National Assembly without sanction of the President.
A bill which:
(a) Imposes/varies a tax, the proceeds of which are allocated to any Province; or
(b) Varies the meaning of “agricultural income” for charging income-tax; or
(c) Affects the principles on which moneys are distributed to Provinces.
Provincial Taxes in Respect of Professions, etc. [163]
A Provincial Assembly may impose taxes, not exceeding limits specified by Majlis-e-Shoora
(Parliament), on persons engaged in professions, trades, or employments.
Grants out of Consolidated Fund [164]
The Federation or a Province may make grants for any purpose.
Exemption of Certain Public Property from Taxation [165]
(1) The Federal Government is not liable to pay tax on its property or income under any Act of
Provincial Assembly.
A Provincial Government is not liable to pay tax on its property or income under:
• Act of Majlis-e-Shoora (Parliament) or
• Act of the Provincial Assembly of other Province.
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Sir Abdullah Maqsood, ACA
(2) If any trade/business is carried on by a Provincial Government outside Province, that
income may be taxed under Act of Majlis-e-Shoora (Parliament) or Act of Provincial
Assembly where the business is carried on.
(3) However, fee (tax) for services can be imposed.
Power of Majlis-e-Shoora (Parliament) to impose tax on the income of certain
corporations, etc 165(A)
(1) Majlis-e-Shoora (Parliament) can make law for charging of tax on the income of a company
established by or owned or controlled by a Federal or a Provincial Government.
(3) Order of court, including the Supreme/High Court, which conflicts with above provision shall be
void.
4) FEDERAL LEGISLATIVE LIST
Powers of the Federation to legislate on taxes (Areas whereby Federal Government can
legislate to levy taxes)
Following entries in the Federal legislative list contained in constitution of Pakistan relates to taxes
or following are the taxes which can be imposed by the Federation:
➢ Duties of customs, including export duties.
➢ Duties of excise, including salt, but not including alcoholic liquors, opium or other narcotics;
➢ Taxes on income other than agricultural income;
➢ Taxes on corporations.
➢ Taxes on the sales and purchases of goods imported, exported, produced, manufactured or
consumed, except sales tax on services.
➢ Taxes on the capital value of the assets, not including taxes on immovable property.
➢ Taxes on mineral oil, natural gas and minerals for use in generation of nuclear energy.
➢ Taxes and duties on the production capacity of any plant, machinery, undertaking,
establishment or installation in lieu of any one or more of them.
➢ Terminal taxes on goods or passengers carried by railway, sea or air; taxes on their fares
and freights.
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CAF-02 –Tax Practices
Sir Abdullah Maqsood, ACA
Using above provisions, following laws are enacted by the Federal Government:
Legislative powers of Federation Laws enacted thereunder
Taxes on income other than agricultural income
Taxes on corporations
Income Tax Ordinance, 2001
Taxes on mineral oil, natural gas and minerals for use in
generation of nuclear energy
Taxes on the sales and purchases of goods imported,
exported, produced, manufactured or consumed, except sales Sales Tax Act, 1990, Federal
tax on services Excise Act, 2005, Customs Act,
Taxes and duties on the production capacity of any plant, 1969
machinery or installation of any one or more of them
Taxes on the capital value of the assets, not including taxes Capital Value Tax levied through
on immovable property Finance Act, 1989
Powers of the Provinces to legislate on taxes (Areas where Provincial Government can
legislate to levy 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:
➢ 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
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Sir Abdullah Maqsood, ACA
ICAP PAST PAPER QUESTIONS
Question-1
(a) List the taxes which can be imposed by the Federal Government.
(6 marks)
(b) Briefly describe the duties of National Finance Commission.
(4 marks)
(Q.9 September 2014)
Question-2
What do you understand by ‘Federal consolidated fund’? Enumerate the expenditures which are
charged upon the Federal consolidated fund.
(8 marks)
(Q.8 September 2015)
Question-3
Under the provisions of Article 160 of the Constitution of Pakistan, briefly describe the formation of
‘National Finance Commission’. Who may be the member(s) of such Commission?
(3 marks)
(Q.7(a) March 2016)
Question-4
List any five types of taxes which can be imposed by the Federation as provided in the Federal
legislative list under the Constitution of Pakistan.
(5 marks)
(Q.7(b) September 2016)
Question-5
(a) State the duties of National Finance Commission.
(4 marks)
(b) List the taxes and duties which may be raised under the authority of Parliament. Also list
various types of taxes which are covered under the scope of legislation of the Provinces.
(6 marks)
(Q.4 March 2017)
Question-6
List any five taxes which can be imposed by the Federal Government.
(5 marks)
(Q.5(b) March 2018)
Question-7
(a) National Finance Commission has the duty to make recommendations to the President with
regard to finance related matters. You are required to list such recommendations.
(4 marks)
(b) State the taxes and duties which may be raised under the authority of Parliament. Also state
four types of taxes which are covered:
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Sir Abdullah Maqsood, ACA
(i) under the scope of legislation of the Federation
(ii) under the scope of legislation of the Provinces.
(6 marks)
(Q.8 March 2019)
Question-8
List six types of taxes which are covered within the legislative powers of Provinces.
(3 marks)
(Q.8(b) March 2021)
Question-9
Following is the list of various types of taxes/duties:
(i) Agriculture income tax
(ii) Custom duty
(iii) Tax on transfer of immovable property
(iv) Capital value tax
(v) Property tax
(vi) Sales tax on services
Required:
In respect of each of the above mentioned taxes/duties, identify whether they are covered under
the scope of legislation of the Federation or the Provinces.
(3 marks)
(Q.8(b) September 2022)
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ICAP PAST PAPER SOLUTIONS
Answer-1
(a)
Following are the taxes which can be imposed by Federation:
1. Duties of customs, including export duties
2. Taxes on income other than agricultural income
3. Taxes on corporations
4. Taxes on the sales and purchases of goods imported, exported, produced, manufactured or
consumed, except sales tax on services
5. Taxes on the capital value of the assets, not including taxes on immovable property
6. Taxes on mineral oil, natural gas and minerals for use in generation of nuclear energy
7. Taxes and duties on the production capacity of any plant, machinery, undertaking
8. Terminal taxes on goods or passengers carried by railway, sea or air; taxes on their fares
and freights
(b)
It shall be the duty of the National Finance Commission to make recommendations to the
President regarding:
➢ (e) the distribution of tax receipts between the Federation and the Provinces
➢ (f) the making of grants-in-aid by the Federal Government to the Provincial Governments
➢ (g) the exercise by the Federal Government and the Provincial Governments of the
borrowing powers given by the Constitution
➢ (h) any other matter relating to finance referred by the President
Answer-2
Federal Consolidated Fund
All revenues received/loans raised by the Federal Government and amount received in
repayment of loan, shall be credited to Federal Consolidated Fund
Expenditures which are charged upon Federal consolidated fund are as under:
(a) The remuneration of President and other expenses of his office, and the remuneration of:
➢ the Judges of the Supreme Court and the Islamabad High Court
➢ the Chief Election Commissioner
➢ the Chairman and the Deputy Chairman
➢ the Speaker and the Deputy Speaker of the National Assembly
➢ the Auditor-General
(b) The admin expenses, including the remuneration of officers and servants of:
➢ Supreme Court
➢ Islamabad High Court
➢ Department of the Auditor-General
➢ Office of the Chief Election Commissioner
➢ Secretariats of the Senate and the National Assembly
(c) Debt charges of the Federal Government, including:
➢ Interest
➢ Sinking fund charges
➢ Repayment of capital
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➢ Other expenses for raising loans
➢ Redemption of debt on the security of Federal Consolidated Fund
(d) Amount required to satisfy any judgment/order against Pakistan by any court or tribunal
(e) Any other amount declared by the Constitution or by Act of Majlis-e-Shoora (Parliament)
Answer-3
Formation of National Finance Commission
➢ The President shall, at intervals not exceeding 5 years, constitute a National Finance
Commission
Members of National Finance Commission:
➢ The Minister of Finance of the Federal Government
➢ The Ministers of Finance of the Provincial Governments
➢ Such persons as appointed by President after consultation with Governors of the
Provinces
Answer-4
Powers of the Federation to legislate on taxes
Following entries in the Federal legislative list contained in the Constitution of Pakistan relate to
taxes or following are the taxes which can be imposed by the Federation:
43. Duties of customs, including export duties
44. Duties of excise, including salt, but not including alcoholic liquors, opium or other
narcotics
47. Taxes on income other than agricultural income
48. Taxes on corporations
49. Taxes on the sales and purchases of goods imported, exported, produced,
manufactured or consumed, except sales tax on services
50. Taxes on the capital value of the assets, not including taxes on immovable property
51. Taxes on mineral oil, natural gas and minerals for use in generation of nuclear
energy
52. Taxes and duties on the production capacity of any plant, machinery, undertaking
53. Terminal taxes on goods or passengers carried by railway, sea or air; taxes on their
fares and freights
Answer-5
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(a)
It shall be the duty of the National Finance Commission to make recommendations to the
President regarding:
(a) the distribution of tax receipts between the Federation and the Provinces (as in clause (3))
(b) the making of grants-in-aid by the Federal Government to the Provincial Governments
(c) the exercise by the Federal Government and the Provincial Governments of the borrowing
powers given by the Constitution
(d) any other matter relating to finance referred by the President
(b)
The taxes raised under authority of Majlis-e-Shoora (Parliament) are as follows:
(i) taxes on income, including corporation tax, but not including taxes on income consisting of
remuneration paid out of the Federal Consolidated Fund
(ii) taxes on sales and purchases of goods imported, exported, manufactured or consumed
(iii) export duties on cotton, and such other export duties as specified by the President
(iv) such duties as specified by the President
(v) such other taxes as specified by the President
Powers of the Provinces to legislate on taxes
All taxes other than the ones mentioned in the 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:
➢ 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
Answer-6
The taxes which can be imposed by the Federation are as follows:
43. Duties of customs, including export duties
44. Duties of excise, including salt, but not including alcoholic liquors, opium or other
narcotics
47. Taxes on income other than agricultural income
48. Taxes on corporations
49. Taxes on the sales and purchases of goods imported, exported, produced,
manufactured or consumed, except sales tax on services
Answer-7
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(a)
It shall be the duty of the National Finance Commission to make recommendations to the
President regarding:
(a) the distribution of tax receipts between the Federation and the Provinces
(b) the making of grants-in-aid by the Federal Government to the Provincial Governments
(c) the exercise by the Federal Government and the Provincial Governments of the borrowing
powers given by the Constitution
(d) any other matter relating to finance referred by the President
[Article 160(2)]
(b)
The taxes (referred to in paragraph (a) of clause (2)) raised under authority of Majlis-e-Shoora
(Parliament) are as follows:
➢ taxes on income, including corporation tax, but not including taxes on income consisting of
remuneration paid out of the Federal Consolidated Fund
➢ taxes on sales and purchases of goods imported, exported, manufactured or consumed
➢ export duties on cotton, and such other export duties as specified by the President
➢ such duties as specified by the President
➢ such other taxes as specified by the President
[Article 160(3)]
(i)
Following entries in the Federal legislative list contained in the Constitution of Pakistan relate to
taxes or following are the taxes which can be imposed by the Federation:
➢ Duties of customs, including export duties
➢ Duties of excise, including salt, but not including alcoholic liquors, opium or other narcotics
➢ Taxes on income other than agricultural income
➢ Taxes on corporations
(ii)
Following are the taxes which can be imposed by provinces:
➢ Agriculture income tax
➢ Sales tax on services
➢ Professional tax
➢ Property tax
Answer-8
Six types of taxes which are covered within the legislative powers of Provinces:
(i) Sales tax on services
(ii) Taxes on transfer of immoveable property
(iii) Professional tax
(iv) Tax on luxury houses
(v) Tax on registration of luxury vehicles etc
(vi) Property tax
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Answer-9
Tax Type Legislation Authority
Agriculture income tax Provinces
Custom duty Federation
Tax on transfer of immoveable property Provinces
Capital value tax Federation
Property tax Provinces
Sales tax on services Provinces
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