Excise, Taxation and Narcotics Control
Department, Khyber Pakhtunkhwa

Khyber Pass

Excise Office

State Bank

Khyber Pakhtunkhwa Motor Vehicle Tax

1[231B. Advance tax on private motor vehicles.— Every motor vehicle registering authority of Excise and Taxation Department shall collect advance tax at the time of registration of a new locally manufactured motor vehicle, at the rates specified in Division VII of Part IV of the First Schedule:
Provided that the provisions of this section shall not be applicable in the case of –
(a) the Federal Government;
(b) the Provincial Government;
(c) the Local Government;
(d) a foreign diplomat; or
(e) a diplomatic mission in Pakistan.]
2[ ]
1 Substituted by the Finance Act, 2009. The substituted section 231B read as follows:
231B . Purchase of motor cars and jeeps.- Every person shall pay, at the time of registration of
a new motor car or a jeep, advance tax at the rates specified in Division VII of Part IV of the First Schedule:
Provided that the provisions of this section shall not be applicable in the case of –
(i) the Federal Government;
(ii) the Provincial Government;
(iii) a foreign diplomat; or
(iv) a diplomatic mission in Pakistan.‖
2 Omitted by the Finance Act, 2002. The omitted section 232 read as follows:

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