BED TAX

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, 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:

• Applicant visits to Excise & Taxation Department for the payment of concerned tax. OR
• Deputed official inspects the Hotel and deliver notices for related tax payment.

STEP – 2 :

Following documents are submitted by the applicant:

1. Application to ETO on office Letter pad.
2. Copy of CNIC of tax payer of concerned authorized person.
3. Details about lodging units on prescribed Performa.
4. Proof for Liquor Sales License (If applicable)
5. Registration Certificate from Tourism department.
6. Deposited Fee Challan.

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.