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Qanoon Digest

Amendment in Sales Tax Rules, 2006

SRO 1185(I)/2023 is a Sales Tax SRO dated 5 September 2023, listed by FBR as "Amendment in Sales Tax Rules, 2006".

The text below was extracted automatically from the text layer of the official PDF. Line breaks and table layout may differ from the original, and where FBR scanned the paper and added a machine-read text layer, that layer can contain misread characters. Check the official PDF before relying on any wording or figure.

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Government of Pakistan Revenue Division Federal Board of Revenue ***k* al NOTIFICATION (SALES TAX) Islamabad, the 5th September, 2023. S.R.O.1185(I/2023. -In exercise of the powers conferred by section 50of the Sales Tax Act, 1990, the Federal Board of Revenue is pleased to direct that the following further amendment shall be made in the Sales Tax Rules, 2006, namely: In the aforesaid Rules, in rule 14, in sub-rule (1), in form STR-7, after Annex-K, the following new Annex-L shall be inserted, namely:

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3(17)ST-L&P/2010][C.No. Note: Sra NTN: ii. i. ParticularsBuyer of PDL The NTN must date Name be of theof sales CNIC Registered calculated mandatory) must Person on be Name automaticallythe basis of Type field(all DOMESTIC Government fetch through SupplierOriginationProvince of Sale SALE INVOCE notified Period:Tax Annex-C Document (DSID Type per PETROLEUM liter by Number using mandatory)field rates HS PRODUCTS to code Date the particular of sales CodeHS For Petroleum of (all petroleumperiod. Development TypeSale The productsrates Levy (PDLN are (Liters.)Quantity required for calculation (Liters) UoM to SecretarySecond be of |Value immediately payable of Sales PDL. PDLPerLiter Rate updated.". of PayablePDL Amount of(ST&FE-Policy) (ZahraBaig) /ScheduleNo Exempt, No SRO ReferenceRated Zero ItemNoS & Keduse

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