Amendment the Sales Tax Special Procedure (Withholding) Rules, 2007
SRO 485(I)/2015Special procedures and schemes
SRO 485(I)/2015 is a Sales Tax SRO dated 30 June 2015, listed by FBR as "Amendment the Sales Tax Special Procedure (Withholding) Rules, 2007".
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
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
Islamabad, the 30th June, 2015.
NOTIFICATION
(SALES TAX)
S.R.O. 485(I)/2015.- In exercise of the powers conferred by sub-sections (6)
and (7) of section 3, sub-section (4) of section 7 and clause (b) of sub-section (1) of
section 8 of the Sales Tax Act, 1990, read with section 71 thereof, the Federal
Government is pleased to direct that the following further amendments shall be made in
the Sales Tax Special Procedure (Withholding) Rules, 2007, namely:-
In the aforesaid Rules,-
(1) in rule 2,-
(a) in sub-rule (2A), the expression “(including petroleum dealers)” shall be
omitted;
(b) in sub-rule (5), for the word “above”, the expression “or sub-rule (6)” shall
be substituted, and for the expression “payment has been made to the
supplier”, the expression “the purchase has been made” shall be
substituted; and
(c) in sub-rule (6), the words “file the return and” shall be omitted, and after
the words “withheld amount of sales tax”, the words “along with return filed
for the month in which the purchase was made” shall be substituted; and
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(2) in rule 5,
(a) in clause (iii),-
(i) for the word “and”, occurring for the second time a comma shall be
substituted; and
(ii) after the word “companies”, occurring at the end, the words “and
dealers of motor spirit and high speed diesel” shall be inserted; and
(b) for clause (iv), the following shall be substituted, namely:-
“(iv) registered persons paying sales tax under Chapter XI of the Sales
Tax Special Procedure Rules, 2007, except those paying sales tax
on ad valorem basis at standard rate;”; and
(c) clauses (v), (vi) and (vii) shall be omitted.
[C. No. 3(1)ST&FE/LP&E/15]
(Nisar Muhammad)
Additional Secretary
Related Sales Tax SROs on special procedures and schemes
- SRO 1198(I)/20153 December 2015Special Procedure for Adjustment of Sales Tax on Fertilizers Rules, 2015
- SRO 738(I)/201531 July 2015Initially it was mandatory for retailers having debit/credit card machines to get Themselves registered under Sales Tax Act, 1990. Now such retailers are not required to obtain sales Tax registration. Other three conditions of registration in rule 4 of special Procedure Rules, 2007 continue to apply.
- SRO 484(I)/201530 June 2015Amendment Sales Tax (Special Procedures) Rules, 2007
- SRO 188(I)/20155 March 2015Special Procedure for Sales Tax on Cottonseed Oil Explelled by Oil Expelling Mills and Composite Units of Ginning and Expelling.
- SRO 85(I)/201528 January 2015Federal Government is pleased to direct that the following further amendments shall be made in the Sales Tax Special Procedure Rules, 2007.
- SRO 1028(I)/201414 November 2014Amendment in the Sales Tax Special Procedure Rules, 2007.