Overseas Investors Chamber of Commerce and Industry (OICCI) has suggested that all the revenue boards should agree on jurisdictions and common rules so that issues of 'origin ' and 'consumption' on services and claim of input taxes should be clarified in a simple and understandable manner, including basis of apportionment of revenues.
Secondly, the resolution should be facilitating for the taxpayer, rather than creating hardship in compliance. The tax allocation should be done by the revenue authorities without creating hardship for the taxpayers. After the promulgation of provincial legislations, the taxability of services continues to be a dilemma. Both the Federal and provincial revenue collectors (Sindh, Punjab and KPK) have been pursuing the taxpayers with regard to deposit of tax/ duty within their respective jurisdiction, as per the provincial/federal laws, creating undue hardship and double taxation claims for taxpayers. Duplicate taxation is causing hardships to taxpayers and has given rise to unnecessary litigations.