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Annexure 9-3

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Supplementary Personal Tax Tabulation -03

Additional Taxes on first further purchase of Assets/Services during one year over and above the scale defined under Tabulation-02 without moving to the next slab. If additional purchases result in increase to next slab, specified higher level criteria shall apply.


1. One fridge domestic use.
Rs. 1,200
2. One deep freezer domestic use Rs. 1,200
3. One Audio/Video/TV System domestic use Rs. 1,000
4. One Computer/Lap tap System Personal use Rs. 1,000
5. One Motor Cycle Rs. 2,000
6. One Car up to 1300 cc Rs. 2,500
7. One Car up to 2000 cc Rs. 10,000
8. One Car up to 3500 cc Rs. 25,000
9. One Additional AC up to 2.5 tons Rs. 1,500
10. One Additional HVAC System domestic
Rs. 5,000
12. One Additional Generator up to 25 KVA Rs. 5,000

One Additional Washing Machine/Dryer
System domestic use
Rs. 1,000
14. Additional Furnishing up to 1.0 million Rs50,000
15. Additional Furnishing up to 5.0 millions Rs.250,000
16. Jewelry Additional up to 1.0 million Rs.50,000
17. Additional Jewelry up to 5.0 millions Rs.200,000
18. Additional Land/House/Apt up to 5 millions Rs.500,000
19. Additional Land /House up to 10 millions Rs1000,000
20. Additional Land/House/Apt up to 100 millions
21. Additional Land/Assets above 100 millions Rs.15,000,000
22. Private Schools/child Rs.10,000
23. Private Colleges/Universities/Child Rs.25,000
24. Overseas Education/Child $ 1,000
25. Internal Air Travel above 5 K Rs.1,000 per travel.
26. Internal Hotels/Restaurants above Rs.25 K Rs.2,500 per payment
27. Overseas Air Travel Ticket $ 100 per travel

Overseas per diem Tax (Residents
traveling abroad)
$ 10 per day per person
29. Private Hospital/Clinic Above 50 K Rs. 500 per payment
30. Overseas Medical Treatment lump sum $ 500 per treatment
31. Further purchase of goods/services beyond above scale during one year, except for categories under para 22-30 shall result in additional tax liability as below:
31.1. 2nd further purchase of goods/services .  Double the above
individual scale
31.2. 3rd further purchase of goods/services. Triple the above
individual scale.
31.3. 4th further purchase of goods/services. 5 times the above
individual scale.
31.4. 31.4. 5th further purchase of goods/services. 10 times above the individual scale.
32 Penalties:  
32.1. First offence during a year: Applicable Taxes plus 50 % penalty.
32.2. Second offence during a year: Applicable Taxes + 100 % penalty.
32.3. Third offence during a year: Applicable Taxes +500 % penalty.
32.4. Further offences: Confiscation of funds, property, assets and prosecution.
32.5. Owning property, purchase of goods/services with out payment of taxes by un-authorized persons. Confiscation of funds, properties, assets and prosecution.
33 Personal Taxes Implementation:  
33.1. Payment of all personal taxes shall be at banks or post offices with copy of NIC against issuance of appropriate Token. The NIC number and Token number shall be used to create personalized computerized account in respect of each tax payer.
33.2. No filing of personal tax returns or assessment shall be necessary.
33.3. All purchases of additional goods and services shall also be against NIC
number and Token number and shall form a part of personalized computer accounts.
33.4. Tax authorities shall monitor computerized personal accounts and start
appropriate proceedings as and when computer raises a flag identifying a
33.5. No tax shall be applicable to the overseas income of Pakistanis living abroad (Non-residents) nor their overseas property/assets shall attract any tax.
However, local assets and/or income of (non-residents) shall be taxed as per para (1-7) Tabulation-01
33.6. Resident Pakistanis owning overseas assets shall be liable to fix tax as per
para (8) Tabulation-01 in addition to local taxes as para (1-7) Tabulation-01 payable at banks/post offices against purchase of appropriate Tokens. No filing of returns and/or verification shall be necessary. However, in case of detection of any violation, total assessments of local/overseas assets and/or income shall be applicable along with penalties as above.
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