Bed Tax is implemented under the Finance Act of 1965. As per this law, it is applied on those hotels which are situated within the territorial jurisdiction of Islamabad and consist of more than 20 lodging units (Number of bed rooms). These hotels are divided into two categories, which are:
I: Liquor Sale License Holder (Rate: Rs. 01 per
lodging unit per day ).
STEP – 1 :
It can be paid by two methods which are:
visits to Excise & Taxation Department for the payment of concerned
STEP – 2 :
Following documents are submitted by the applicant:
to ETO on office Letter pad.
STEP – 3 :
Tax amount should be deposited in State Bank of Pakistan (SBP), Islamabad / National Bank of Pakistan (NBP), E&TD branch, Islamabad in Account No: B-03056. The rate of the Bed tax is divided into two categories which are:
I: Rs. 01 per lodging unit per day.
Penalty: At the end of financial year, the bed tax defaulters should pay the penalty in addition of fee dues, which can be equal to the Bed tax fee (100%).
NOTE: Bed tax will be paid in advance.