Payment of Sales Tax on Natural Gas

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE (REVENUE DIVISION) ****** Islamabad the 31st January, 2003. NOTIFICATION (SALES TAX) SRO.130(I)/2003.-- In exercise of the powers conferred by section 71 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that the following further amendments shall be made in the Collection and Payment of Sales Tax on Natural Gas Rules, 1999, namely:- In the aforesaid Rules, in rule 4, in sub-rule (4), in the proviso, for the full stop, at the end, a colon shall be substituted and thereafter the following new proviso shall be added, namely:- “Provided further that the registered consumers shall be entitled to claim input tax adjustment against such bill in the tax period in which the bill is paid as per the provisions of sections 7 and 8 of the Act, subject to the condition that the bill contains registration number and address of the business premises declared to the Collector by such consumer.”. -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- [C. No. 1(3)STR/2000] ( Zafar ul Majeed ) Additional Secretary