The Federal Board of Revenue (FBR) and provincial revenue authorities/boards have notified uniform “Place of Provision of Services Rules-2023”.
The rules of the FBR and provinces, pertaining to the determination of the place of provision of taxable services, will be applicable from May 1, 2023. On the other hand, the Electric Power Transmission Lines Services rules would be applicable from July 1, 2023.
The FBR has issued SRO 494(I)/2023 to notify Islamabad Capital Territory Place of Provision of Services Rules-2023. The Sindh Revenue Board (SRB) has issued Sindh Place of Provision of Services Rules-2023. The Punjab Revenue Authority (PRA) has issued Punjab Place of Provision of Services Rules, 2023. The Khyber Pakhtunkhwa Revenue Authority (KPRA) has issued Khyber Pakhtunkhwa Place of Provision of Services Rules, 2023 and the Balochistan Revenue Authority (BRA) has notified Balochistan Place of Provision of Services Rules, 2023.
The rules have specified the place of provision of services relating to the advertisement, advertising agents, insurance and reinsurance, insurance agents and insurance brokers, franchise services, intellectual property, and licensing services, and the place of provision of services relating to the transportation of goods.
