To expand scope of withholding regime by making all withholding agents responsible to withhold whole of sales tax on purchases from unregistered persons.
SRO 505(I)/2013Withholding and collection
SRO 505(I)/2013 is a Sales Tax SRO dated 12 June 2013, listed by FBR as "To expand scope of withholding regime by making all withholding agents responsible to withhold whole of sales tax on purchases from unregistered persons.".
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.
Page 1
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
Islamabad, the 12th June, 2013.
NOTIFICATION
(SALES TAX)
S.R.O. 505(I)/2013.- In exercise of the powers conferred by sub-section (6)
and sub-section (7) of section 3 and sub-section (4) of section 7 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, in rule 2, in sub-rule (3), the comma, words, letters,
figure and brackets “, having Free Tax Number (FTN) and falling under clauses (a),
(b) or (c) of sub-rule (2) of rule 1” shall be omitted.
[C.No. 1/47-STB/2013]
(Mohammad Raza Baqir)
Additional Secretary
Related Sales Tax SROs on withholding and collection
- SRO 1429(I)/20254 August 2025Withholding Obligation for Online Marketplace, Payment Intermediary and Courier through Digitally Ordered Goods
- SRO 338(I)/20142 May 2014Imposition of Regulatory Duty @ 25% on the export of Potatoes and Withdrawal of Customs Duty, Sales Tax and Withholding Taxes on import of potatoes for the period 5th May, 2014 to 31st July, 2014
- SRO 98(I)/201314 February 2013All Companies and Exporters to pay witholding tax from 14th Feb, 2013