Amendments made in the Simplified Sales Tax Rules, 1999

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE REVENUE DIVISION ***** Islamabad, the 18th June, 2001. NOTIFICATION (SALES TAX) S.R.O. 393(I)/2001.¾ 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 amendments shall be made in the Simplified Sales Tax Rules, 1999, namely: - In the aforesaid Rules, in rule 1, in sub-rule (2), for the full stop, at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely: - “Provided that nothing in this sub-section shall apply in respect of a registered person who - (i) was during the financial year 1998-99, and presently still is, a manufacturer of any of the commodities specified in the Schedule; (ii) was working under any notified fixed tax scheme up to the 30th June, 1998; (iii) has fulfilled his fixed tax and simplified sales tax liabilities under the relevant Notifications and rules; (iv) pays arrears, if any, pertaining to the period either up to the 30th June, 1999, or thereafter up to the 31st December, 2001; (v) is not involved in any case of tax fraud; and (vi) is registered and is regularly paying sales tax at the rate specified in sub-section (1) of section 3 of the Sales Tax Act, 1990, since the 1st July, 2000, or the date of starting to operate under the VAT mode of sales tax, whichever is earlier.”. 2. The benefit of this notification shall be admissible only if the registered person applies to the Collector of Sales Tax having jurisdiction in proper form along with the relevant documents duly certified by the concerned trade association as to the fulfillment of the said conditions and the Collector, after having satisfied himself about the accuracy and genuineness of such application issues a formal order to the effect that the applicant is allowed the benefit of this notification. 3. This notification shall not entitle any person to claim or take refund of any amount of sales tax already paid by or recovered from him. [C. No. 3(9)STL&P/2001] (RIAZ AHMAD MALIK) Additional Secretary