Amendment In Registration in registration De-Registration rules

GOVERNMENT OF PAKISTAN (REVENUE DIVISION) CENTRAL BOARD OF REVENUE ***** Islamabad, the 7th June, 2003 NOTIFICATION (SALES TAX) S.R.O. 504(I)/2003.- In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990, read with sections 15, 17, 21 and 28 thereof, the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Registration, Voluntary Registration and De-Registration Rules, 1996, namely:- In the aforesaid Rules,- (1) in rule (1), in sub-rule (2), clause (c) shall be omitted; (2) in rule 3, for sub-rule (1), the following shall be substituted, namely:- “(1) A person liable to the registered under section 14 of the Act or who opts for voluntary registration shall apply for registration in from at Annex ‘A’ which shall be submitted to the Collector having jurisdiction of the area where his place of business is located: Explanation. - For the purposes of this rule the expression “place of business” means,- (a) in the case of public limited companies, quoted on stock exchange, the place where the registered office of such company is situated; and (b) in the case of other persons and companies, liable to registration,- (i) if the company is primarily engaged in manufacturing or processing, having single unit, the place where the factory is situated; (ii) if the company is primarily engaged in business other than manufacturing or processing, the place where such business is actually carried on; and (iii) in case a company runs different branches, divisions or manufacturing units at more than one place, the place where company is assessed for income tax purposes.”; (3) rule 4 shall be omitted; and (4) in rule 5, in sub-rule (1), clause (c) for the word “five” the word “twenty” shall be substituted. ________________________________________________________________________________________________ [C.No.1/5-STB/2003] (Dr. Fareed Iqbal Qureshi) Secretary Sales Tax Budget