Provincial Tax Provisions

No tax shall be levied or collected by the Provincial Government except in accordance with provincial law. Provinces may levy taxes on matters within their jurisdiction as listed in Schedule 6.

Provinces can collect their own taxes — but ONLY on matters in their constitutional power list (Schedule 6). These include property tax, vehicle tax, entertainment tax, and some service fees. No provincial tax without a provincial law passed by the assembly. In reality, provincial own-source revenue is small — provinces collect only about 20-30% of their total spending needs.

प्रदेश सरकारले प्रदेश कानुनबिना कर उठाउन सक्दैन। अनुसूची ६ अनुसार कर लगाउन सकिन्छ।