LAHORE (Dunya News) - The Punjab Assembly’s Standing Committee on Finance on Tuesday unanimously approved the Punjab Infrastructure Development Tax (Amendment) Bill 2026.
After approval by the standing committee, the amendment bill will be presented in the Punjab Assembly for final approval.
Under the amendment bill, a 0.90 percent Infrastructure Development Tax will be imposed on goods that are manufactured, used, imported, or exported in Punjab.
According to the text, the infrastructure development tax will also apply to imported goods entering Punjab, and the tax will likewise be collected on goods leaving the province.
The bill states that check posts and monitoring stations may be established at the entry and exit points of the province to collect the Infrastructure Development Tax.
The bill also proposes granting relevant officials the authority to stop the movement of goods and inspect documents. According to the bill, special tax officers will be appointed to oversee tax collection and monitoring.
An electronic monitoring and tracking system may be introduced to supervise tax compliance, and strict action will be taken against tax evasion or the provision of false information.
Under the bill, those who evade the tax may face fines of up to ten times the amount of the payable tax. The amendment bill also proposes aligning the procedures for tax collection, penalties, and appeals with existing tax laws.
According to the text, cooperation may be sought from relevant institutions and law-enforcement agencies for tax collection and monitoring.
The Punjab government says the aim of the bill is to increase financial resources for infrastructure projects and improve the tax collection system.