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. As per Amendement of West Pakistan Finance Act, (W.P Act No. 1 of 1965) - in Section 12, for submission (1), the following shall be substituted, namely;
"(1) There shall be leived and collected in prescribed manner from all the Hotels, having atleast twenty-five (25) lodging units (means number of Beds), a Bed Tax at the rate of five percent (5%) of invoice or bill excluding Sales Tax and other applicable Taxes."
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.