Excise and taxation, is a department of the Government of Punjab, pakistan. This Islamabad excise and taxation department collects several duties and taxes and also suggests different ways for additional resource mobilization in the province.

Excise and taxation Islamabad: Taxes.

The taxes that this department collects mainly includes the following taxes given below,

  1. Property tax.
  2. Motor vehicle tax.
  3. Excise duty.
  4. Entertainment tax.
  5. Professional tax.
  6. Luxury house taxes on farm houses and luxury houses.
  7. Cotton fee.

Excise and taxation Islamabad: Duty.

Excise and taxation Islamabad: Duty.

The fee of excise was administered under the act of 1914, and prohibition ordinance 1979. The Duty  of Excise is levied on several excisable articles that mainly includes,liquor, medicinal opium, powder liquor vends etc There are the  following main  taxes that  are collected under the head of Excise Fee the details are given below;

Still Head Duty

This one is  payable by licensee before the issue of any consignment from a Distillery unless the issue is in the form of  bond

  1. At the rate of PKR.12/per litre on Beer
  2. At the rate of PKR.600/per LP Gallon on Pakistan Made Foreign Liquor (PMFL)

Vend Fee

This one is payable on the sale of beer/wine/Liquor by Vender. The fee shall be fixed at the current rates of vendor fee of actual sales after every ten days and it will be payable within seven days thereafter.

  1. PKR.1600per Bulk Gallon 
  2. 6 Quart Size Bottles on the  Pakistan Made Foreign Liquor.
  3. At the rate of PKR.85/per litre on Beer
  4. At the rate of PKR.420/per Gallon on Wine

Rectified Spirit

This one is a responsibility on a Distillery payable by consignee in advance

  1. PKR.100/per LP Gallon on the Rectified Spirit
  2. PKR 5.00/per LP Gallon on the Rectified Spirit for industrial use

Export Duty 

This one is a duty on importer collected by exporter in advance

  1. PMFL: At the rate of PKR 40 Rs, per Bulk Gallon
  2. Beer : At the rate of Rs.1/ per Litre 

Sale of Opium

  1. PKR. 17,000 per Kilo on Excise Opium
  2. PKR. 20,000on per Kg on Medicinal Opium Power, at the time of sale to the Licensee DD-5

The Punjab Excise Act,1914

The Punjab Excise Act was passed on 12th of January, 1914. It came into force with effect from 1st of February, 1914 vide Punjab Government Notification No.112 dated 23rd January 1914. The Act was revised time to time. The Act deals with the power of the Government to export, import, transport, manufacture of intoxicants and production of alcoholic drinks in breweries as well as distilleries. The power of the Government to grant license or permission, is exclusively in regard to the aforesaid intoxicants, production of alcoholic products. A number of licenses are issued under Punjab Excise Act, 1914 and the rules made there under as contained in Manual Volume-II and Punjab Prohibition Order and rules 1979 for industrial or medicinal use on payment of requisite fee/duty.

Duty on Excisable Articles 

A duty at this rate as the Provincial Government direct, can be imposed either generally or for any specified local area on any excisable article.

  1.  Exported, imported, or transported in accordance with the provisions of section 16
  2. Cultivated or Manufactured under any license granted under section 20
  3. Created in any brewery or distillery , licensed under section 21
  4. Duty will not be imposed on any of the articles which have been imported into Pakistan and was liable on importation to duty under the Sea Customs Act 1878 or the Tariff Act 1894.

Manner in which Duty is Levied 

Subject for such rules regulating the place, time  and manner as the Board of Revenue may prescribe such duty shall be levied ratably on the quantity of excisable article exported, imported, transported, manufactured or collected in or issued from a distillery brewery or warehouse.

Provided that duty may be levied on:

  1. Intoxicating drugs by an average rate levied on the cultivation of the hemp plant or by a rate charged on the quantity collected by them.
  2. Bear or spirit  manufactured in any distillery established, or any distillery, or brewery licensed under this Act in accordance with such scale of equivalents calculated on the quantity of materials used or by the degree of attenuation of the wash or wort as the case may be as the Provincial Government may suggest.
  3. Tariff by a tax on each tree from which the tariff will be drawn

Liquor Permits

Only two mentioned categories of persons can consume liquor in Pakistan:

  1. Non-Muslim Citizens of Pakistan
  2. Non- Muslim Tourists & Non-Muslim foreigners.

Excise and taxation Islamabad: Procedure to Obtain Permit

Excise and taxation Islamabad: Tourists or Foreigners

Excise and taxation Islamabad: Tourists or Foreigners

non-muslims Tourists and Non-muslim foreigners can obtain liquor permits from the Excise and Taxation Officer of the district after visiting the following vend shops at prescribed times after submitting documents at the front offices of the hotels.

Required Documents for Permit

  1. Application Form duly filled in
  2. Permit Fee at the rate of PKR. 50/ calendar month or part thereof
  3. Copy of Valid Passport

Excise and taxation Islamabad: Citizens Of Pakistan

Non-Muslim Citizens of Pakistan can obtain liquor permit but only in the  form PR-I from the Excise and taxation Islamabad,  that is situated in all the districts of Punjab, after submitting the documents.

Required Documents For Permit

  1. Application Form duly filled in
  2. Permit Fee at the rate of PKR.50/calendar month or part thereof
  3. Copy of National Identity Card
  4. Certificate from the Religious Heads

They may also obtain liquor from the mentioned vend shops or hotels according to the below mentioned quantity of liquor upto 6 units in a month:

  1. quart size bottle of any type of spirit including liquor
  2. three quart size bottles of Wine 
  3. twenty bottles of Beer, 500ml each

Excise and taxation Islamabad:  Authorized Hotels for Selling Liquor

Lahore

  1. Avari Hotel: The Mall Road
  2. Holiday Inn: Egerton Road
  3. Pearl Continental Hotel: The Mall Road
  4. Ambassador Hotel: Davis Road

Rawalpindi

  1. Flashman Hotel: The Mall Road
  2. Pearl Continental Hotel: The Mall Road

Murree 

  1. P.C: Bhurban

Multan

  1. RamadaHotel
  2. Abdali Road

Faisalabad

  1. Serena Hotel;:  Club Road

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