BRA News
Introduction
  1. By virtue of section 100(3) of the Government of India Act, 1935 (SI. No. 48 of List II - Provincial Legislative List of the Seventh Schedule), the powers to levy and collect "Taxes on the sale of goods and on advertisement" was made a provincial subject.
  2. The Government of India Act, 1935 applied to Pakistan in terms of section 8 of the Indian Independence Act, 1947.
  3. In 1948, sales tax was made a federal levy and the Pakistan General Sales Tax Act, 1948, was enacted made effective from April 01, 1948 to levy sales tax on sale and consumption of goods
  4. By virtue of the Pakistan Sales Tax Act, 1951(Act No. III of 1951), General Sales Tax (GST) was introduced at import and manufacturing stage.
  5. Through the Taxation of Goods (Sales & Purchases) Order, 1960, the scope of sales tax under the Act, 1951 was extended to include sale, importation, exportation, production, manufacture or consumption of goods.
  6. On promulgation of the Sales Tax Act, 1990 (Act No. VII of 1990) - Sales Tax was transformed to VAT mode both on goods and services.
  7. On promulgation of the Sales Tax Ordinance, 2000 - Sales Tax on Services was devolved to the provinces however, lacking the infrastructure, Federal Board of Revenue was authorized to collect sales tax on services on behalf of all four provinces.
  8. Consequent upon 18th Amendment (Item No 49 of the Fourth Schedule) in the Constitution of Islamic Republic of Pakistan, 1973 and pursuant to Articles 8 and 9(2) of the 7th NFC Award, the provinces started collecting sales tax on services. All the four provinces have established their own “Revenue Authorities” for the levy and collection of sales tax on services;
    • Sindh has established its authority namely, The Sindh Revenue Board (SRB) in 2011;
    • Punjab has established its authority namely, The Punjab Revenue Authority (PRA) in 2012;
    • KPK has established its authority namely, The KPK Revenue Authority (KPRA) in 2013;
    • Balochistan has established its authority namely, The Balochistan Revenue Authority (BRA) in 2015.
  9. The Balochistan Revenue Authority (hereinafter referred to as BRA) was promulgated on Friday, the 3rd of July, 2015 vide Gazette Notification No: PAB/Legis:V(17)/2015.
  10. BRA was established as “Body Corporate” and autonomous. It comprises of a Chairperson and not less than four Members’ one each for Tax Operation, Audit, Information Technology and Human Resource, respectively.
  11. A Chairperson and Members are to be appointed by a designated Government Committee through open merit on performance based market salary, for a period of three years.
  12. A Chairperson of the Authority shall have the status of Secretary, Government of Balochistan.
  13. BRA employees are “Public Servants” within the meaning of section 21 of the Pakistan Penal Code 1860 (XLV. of 1860). The Authority has formulated its own Service Rules and Regulations to manage Human Resource.
  14. BRA seeks guidelines pertaining to policy, planning, reforms and budget from the Advisory Council which comprises of 7 official members and 6 private members nominated by the Government. Meetings of Advisory Council are held after every 6 months to be chaired by the Chief Minister.
  15. BRA executes overall policies and general administration of the services, while the Commissionerates operate the actual task of taxpayers’ registration and de-registration, audit and assessment, enforcement and collection of sales tax on taxable services as prescribed in Second Schedule.
  16. The Appellate Forums comprising of the Commissioner (Appeals) and Appellate Tribunal are to be established besides administrative forums like Tax Ombudsman and ADRC to redress taxpayers' grievances.
  17. BRA maintains a comprehensive database of all registered taxpayers including their nature of business/services, taxes paid and other related information.
  18. BRA also maintains a data bank containing information from third parties necessary to perform the objects and purposes of the Act. Such data is being utilized to broaden the tax base and for the financial analysis leading to proper economic assessment, audit and detection of tax evasion.
  19. BRA operates an automated registration of taxpayers, e-filing of tax returns, generation of e-statements including PSID and CPR for payment of taxes through automated bank transfers. Management Information System (MIS) is fully computerized, all information is processed and disseminated through computer.
  20. BRA may, where appropriate, issue notifications, orders, advices, circulars, rulings and instructions for the enforcement of any provision of the Act, Rules and Regulations made thereunder.
  21. BRA is a neutral tax law enforcement agency and ensures that government’s due tax share in economic activities is reaped to the optimal level. But meanwhile it does create and maintain a wise balance between tax enforcement and tax facilitation taking all the stakeholders on board to accomplish good governance.
  22. The system of sales tax on services originates with the principles of self-assessment, self-compliance and other time-tested VAT doctrines.
  23. BRA is endeavoring to develop a durable system of modern and responsive tax management possessing highest possible professional capacity and integrity standards.
  24. BRA has contracted arrangements with Pakistan Revenue Automation Limited (PRAL) to provide information technology (IT) support to BRA during its formative phase. The sales tax on services is being collected through the designated branches of National Bank of Pakistan, where PRAL’s infrastructural and technical support is available for the facilitation and assistance of the taxpayers in working out their tax assessments and filing of returns. BRA intends to make appropriate investments to develop own IT capacity to serve its taxpayers in due course.

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