Background:
 

Provinces are gearing up for an active resource mobilization after the additional powers allowed to them under the 18th Constitutional Amendment. The Punjab has three revenue authorities namely: Punjab Revenue Authority (PRA), the Board of Revenue (BoR), and the Excise and Taxation Department (E&TD). The provincial government has suggested in the medium term the merger of all revenue collecting bodies. 
 

Currently, E&TD is responsible for collecting Urban Taxes, e.g. Property Tax and Motor Vehicle Tax. The BoR operates in rural areas and collect land revenue, agricultural income tax, and stamp-duties. Following the 18th Amendment, the Punjab has created its own authority to collect General Sales Tax on Services (GSTS). The PRA started with the collection and enforcement of sales tax on services. Currently, this body is collecting sales tax on 14 services.