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Provincial Finance Bills 2015-16

Commentary on Significant Amendments

This memorandum contains highlights of provincial fiscal proposals and explanatory description of significant changes in Sindh Sales Tax on Services Act, 2011, Punjab Sales Tax Act, 2012 and Khyber Pakhtunkhwa Finance Act, 2013.

The memorandum is aimed at providing general guidance with the objective of keeping our clients and staff abreast of the changes in the aforementioned laws. Deloitte Pakistan accepts no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication. The users are therefore advised to seek professional advice before exercising any judgment, interpretation of any legal provision and action thereupon.

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