Monday, October 14, 2013

Punjab Pakistan: Property Tax Survey 2013-14, Part 2

What is different about Property Tax Survey 2013-14?

The Property Tax Survey 2013-14 is different from other property tax surveys in the following ways:

Use of Notional Rents

Property tax assessments are based on notional rents instead of actual rents. These notional rents are ascertained by the Excise and Taxation Department through sample surveys of localities falling in the rating areas. (Rating areas are areas where property tax is applicable under §3 of the Urban Immovable Property Tax Act of 1958.)

Computerization of Records

Property tax records are being computerized by The Urban Unit. The process is being carried out by the surveyors of The Urban Unit in coordination with Excise and Taxation inspectors.

Use of Photographs

While the properties are being surveyed, photographs are also being taken to record the size, nature, and use of the properties. These photographs are part and parcel of the overall computerization of property tax records.

Mapping of Properties

Properties are being mapped on Google Maps using the Global Positioning System (GPS). These maps will help locate properties in future.

9 comments:

  1. I have a query regarding property tax of punjab of 2013-14. Are there any externalities associated with the new tax being imposed? And How should government deal with them?

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    1. Of course, externalities are associated with the new tax being imposed. The major concern is upcoming local body elections. People are directly affected by the property tax at local level because this tax is payable by the urban properties and is a direct tax. Almost every person owning a house above five marla is to pay the tax. Therefore, a large number of voters are affected by the imposition of tax at a higher rate. Moreover, the government has currently imposed income tax on many type of business including marriage halls and builders, etc.

      To cope with the current situation, the government should slow down the process and the tax should be imposed w.e.f 01.07.2010, not w.e.f. 01.01.2010. This course of action will stop issuance of notices for payment of the tax to the general public before the local body elections. The second action is to increase the tax rate at a minimum e.g. 20-30% because any larger increase may be politically harmful.

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  2. thankyou so much for sharing such valuable information. I have a few more queries regarding property tax of Punjab.
    Do you think the Punjab Property tax since the last five years has lead to efficency? (Talking strictly in terms of public finance concept of efficiency)

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  3. The standard approach in the public finance is to use the EXCESS BURDEN of taxation for measuring efficiency cost of taxes in monetary terms. Here, the EXCESS BURDEN of taxation is the amount lost in excess of what the government collects.

    Are you asking this efficiency cost for property tax in Punjab?

    I would like to ask the purpose of knowing the efficiency; it will make me able to answer your question as per your requirements.

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  4. Efficiency in terms of MSB= MSC
    Does the marginal social cost of property being taxed equates with the marginal social benefit of the property or it creates dead weight losses ? is there loss of efficiency when we plot it on graph?

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    Replies
    1. Sorry for a delayed response. I could not access the data for doing the analysis to give you the answer. The data required for such an analysis must of overall Punjab level.

      However, marginal social benefit is likely to be more because the collected money goes to local government after deducting 15% collection charges of the Punjab government. The local government use this fund for streets, lights, roads, and other municipal services.

      The purpose of giving you this details is that the collector of tax is not the user of tax: Punjab government collects tax and get 15% of collection; local governments in Punjab use the 85% collection.

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  5. sir can u tell me about property tax and professional taxt?
    that who impose these , ?
    to whom it is imposed and how it is imposed ??
    M' waiting for ur reply

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    Replies
    1. 1- The Government of the Punjab ( or Sindh, Khyber Pakhtunkhwa, Balochistan) imposes these two taxes;

      2- Property tax is on properties and is payable by the owner of the property;

      3- Professional Tax is on business, trade, and professions and is on tax bases like paid up capital, number of employees, value of contractual supplies, etc;

      Anything else?

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  6. Dear Shakeel Saheb, it is, indeed, a useful but a still difficult to prepare Property Tax of 7 and half Marla house at Johar Town, Phase 2, Lahore. The upper portion is on rent. Please guide me, if possible. Regards. Khalid Asghar, former Station Director, Radio Pakistan, Lahore. (13 April 2015)

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