COCA-COLA EXPORT CORPORATION PAKISTAN vs COMMISSIONER APPEALS, BALOCHISTAN REVENUE AUTHORITY Ss

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COCA-COLA EXPORT CORPORATION PAKISTAN VS COMMISSIONER APPEALS, BALOCHISTAN REVENUE AUTHORITY Ss. 2(115), 2(139), 25 & 27(1)---Company having its branch office in Balochistan already registered with Punjab Revenue Authority (PRA)---Registration of such company with Balochistan Revenue Authority, requirement of---Scope---"Place of Business in Balochistan"---"Resident"---Scope---Appellant was a Branch Office (at Balochistan) of the Coca-Cola Export Corporation, USA, being engaged in import etc. of concentrate/syrup, to manufacture aerated beverages; the appellant's head office and manufacturing facility were situated in the Province of Punjab having been registered with the Punjab Revenue Authority (PRA)---Appellant was aggrieved of being compulsory registered by the Balochistan Revenue Authority (BRA /Respondents) on the ground that the appellant had received taxable services in the jurisdiction of Balochistan and withheld tax but failed to get registered with the BRA and to pay the tax deducted to the BRA---Contention of the appellant was that it was not required to get registered with the BRA, being not resident in Balochistan, and having no place of business in Balochistan and already being registered with Punjab Revenue Authority---Grounds taken against the appellant were that it had received services in Balochistan, withheld sales tax on such services and had virtual place of business---Whether the appellant was legally required to get registered with the BRA as service recipient/ withholding agent or not and whether tax withheld from the service providers / advertisers was recoverable by the BRA from the appellant or not ?---Held, that admittedly, the appellant had received services from advertisers, who displayed advertisements of the appellants on the billboards in Balochistan---It was also admitted that the appellant had made payments to such service providers advertisers and also withheld sales tax on services from said service providers / advertisers, however, the appellant had paid such tax to the Punjab Revenue Authority (on the grounds that the appellant was registered with the Punjab Revenue Authority and the appellant was not resident of Balochistan)---On the basis of said admitted facts and definitions of "Place of Business in Balochistan" and "Resident" provided in Ss.2(115) & 2(139) of the Balochistan Sales Tax on Services Act, 2015 ('the Act 2015'), the appellant was required to get registered with the BRA (Respondents) as a company resident of Balochistan if it had place of business in Balochistan, including virtual presence through which it carried on an economic activity---A company being resident of Balochistan was required under S. 25 of the Act 2015 to get registered with BRA failing which the BRA may proceed to compulsorily register it under S. 27 of the Act, 2015---Appellant had conducted economic activity through place of business in Balochistan (having virtual presence), hence it was required to get registered with BRA---Since the appellant had failed to get voluntarily registered under S. 25 of the Act, 2015, the Respondent (Assistant Commissioner) had rightly registered the appellant compulsorily under S.27 of the Act, 2015---No infirmity was found in the impugned orders on the liability of the appellant regarding registration with the BRA---Appellate Tribunal Balochistan Revenue Authority maintained the impugned orders on the issue of registration with the BRA---Appeal, filed by taxpayer, was dismissed in circumstances.

COCA-COLA EXPORT CORPORATION PAKISTAN vs COMMISSIONER APPEALS, BALOCHISTAN REVENUE AUTHORITY Ss — 2025 PTD 638 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

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