Federal Government is pleased to direct that in the Sales Tax Special Procedures Rules, 2007

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE (REVENUE DIVISION) ******** Islamabad, the 3rd October, 2007. NOTIFICATION (SALES TAX) S.R.O. 1006(I)/2007.⎯ In exercise of the powers conferred by section 71 of the Sales Tax Act, 1990, read with clauses (9) and (46) of section 2, sections 3 and 4, sub-section (2) of section 6, section 7A, clause (b) of sub-section (1) of section 8, clause (a) of sub-section (2) of section 13, sub-sections (2A) and (3) of section 22, sections 23 and 60 thereof, the Federal Government is pleased to direct that in the Sales Tax Special Procedures Rules, 2007, namely:- In the aforesaid Rules, - (1) for rule 7, the following shall be substituted, namely: “7. Payment of sales tax and filing of return.- A retailer operating under these rules shall deposit the sales tax due along with return on quarterly basis in the manner prescribed in Chapter II of the Sales Tax Rules, 2006, according to following timeframe, namely:- th (a) the tax return for the quarter ending on 30 September shall be filed by th the 15 day of October; st (b) the tax return for the quarter ending on 31 December shall be filed by th the 15 day of January; st (c) the tax return for the quarter ending on 31 March shall be filed by the th 15 day of April; and th (d) the tax return for the quarter ending on 30 June shall be filed by the th 15 day of July.” ; and (2) after rule 58H, the following new rule shall be inserted, namely,

“58Ha. Steel melters and re-rollers operating on self-generation basis. (1) Steel melters producing electricity with the help of gas generators shall discharge their sales tax liability on the basis of the gas bill for the relevant month as per the following formula: Sales tax payable = HM3 (or hundred cubic meter) x Rs. 1562 - (sales tax paid on gas bill). (2) Re-rolling mills operating on self-generated electricity shall discharge their tax liability on monthly basis, in the following manner:-- Sales tax payable = mill size (in inches) x Rs. 30,850: Provided that the registered person shall deduct sales tax paid on diesel consumed from the payable amount as above provided the taxpayer holds valid sales tax invoice: Provided further that if a re-rolling mill operating on self-generation basis remains closed for 7 or more days consecutively during a tax period, the registered person shall inform through telephone or fax to the respective Collector of Sales Tax and the representative of the Association prior to the closure of the mill. A survey report shall accordingly be prepared by the monitoring committee comprising of one or more sales tax officer(s) nominated by the concerned Collector of Sales Tax and representatives of Pakistan Steel Re-Rolling Mills Association and the tax liability of the said mill shall be determined on the basis of above formula for the number of days the mill remains in operation during the month.”. [C. No. 3/13-STB/98-Pt] Musarrat Jabeen Additional Secretary