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The government Monday deferred approval of the Voluntary Tax Amnesty Scheme (VTCS) proposed through Income Tax Amendment Bill 2016 in the National Assembly till Wednesday for further consultation with members of the opposition parties including Pakistan Peoples'' Party, Tehreek-e-Insaf and MQM. The National Assembly, however, passed amendments to two bills namely: ''The Income Tax (Second Amendment) Bill, 2015 (Ordinance No XV of 2015) and ''The Income Tax (Amendment) Bill, 2015'' (Ordinance No X of 2015).
Minister for Climate Change, Zahid Hamid, requested National Assembly Speaker Sardar Ayaz Sadiq to defer the tax amnesty scheme bill till Wednesday as some opposition members had submitted some amendments to the bill. "Let''s convince them (opposition members) to withdraw their proposed amendments in the bill," he requested to the speaker. Leader of Opposition in the National Assembly Syed Khursheed Shah also requested the speaker to defer approval of the bill till Wednesday; so that the government could consult on it with the opposition.
Hamid moved the above two mentioned bills, saying the opposition members had not submitted any amendments in them and the bills were later passed. The government will now move the Income Tax Ordinance, 2001 (The Income Tax (amendment) Bill, 2016) on Wednesday following consultations with the opposition parties in the National Assembly. Meanwhile, responding to a calling attention notice, Minister for Parliamentary Affairs Shaikh Aftab informed the House that the government has released Rs 26.954 billion to the National Highway Authority for timely completion of the Lowari Tunnel.
"The Prime Minister has conveyed clear directions to the NHA to complete the tunnel in 2017," he said, adding that initial estimated cost of the tunnel was Rs 7.981 billion. Responding to another calling attention notice, Parliamentary Secretary for National Health Services Dr Darshan informed the members that his ministry has taken numerous steps to control excessive use of antibiotics which have been reportedly affecting natural immunity system of the people.
He said that an awareness programme about negative impacts of the unwarranted use of the antibiotics is arranged in provinces each month in collaboration with World Health Organisation. The Pakistan Medical and Dental Council has also been effectively looking into the matter, he said, adding that provinces have also been directed to control excessive use of the antibiotics.
The parliamentary secretary said the Drug Regulatory Authority has been working actively to ensure genuine supply of drugs in the market and a specific code for genuine medicines is also being issued soon. The Income Tax (second amendment) Bill, 2015 was issued in order to resolve the hardship caused to corporate service providers resulting from treating the tax deductible u/s 153(1)(b) of the Income Tax Ordinance, 2001 at 8% as minimum tax.
To provide two mutually exclusively options, for the corporate sectors of Freight, Forwarders, Air Cargo Services, Courier Services, Manpower Suppliers, Hotel Services, Security Guard Services, Software Development Services, Trakker Services, Advertisers, Share Registrar Services, Engineering Services and Car Rental Services as under:
The aggrieved corporate service sector be allowed an option to opt out of the minimum tax regime under section 153(l)(b) read with section 153(3)(b) of the Income Tax Ordinance, 2001 provided the said aggrieved corporate service sectors offer themselves for audit by an irrevocable undertaking in writing in advance latest by October 15, 2015 (or date to be decided by government) for the Tax Year 2016.
The aggrieved corporate service sector be allowed to carry forward the tax paid under section 153(1)(b) read with section 153(3)(b) of the Income Tax Ordinance, 2001 in excess of their tax liability otherwise for 10 years in the same manner as carry forward of the Minimum Tax under Section 113(1)(c) [to be slightly modified] of the Income Tax Ordinance, 2001 is allowed. Needless to say that the rate of minimum tax of 8% will remain intact for the corporate service sector and no exemption certificate will be issued. To rationalise the provisions regarding exemption from withholding tax on certain banking transactions thereby preventing loss to the exchequer.

Copyright Business Recorder, 2016

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