To levy extra tax @ 5% on non-registered industrial and commercial connections where monthly bills exceed 15,000 per month.
SRO 509(I)/2013Sales tax schedules and rates
SRO 509(I)/2013 is a Sales Tax SRO dated 12 June 2013, listed by FBR as "To levy extra tax @ 5% on non-registered industrial and commercial connections where monthly bills exceed 15,000 per month.".
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. 509(I)/2013.- In exercise of the powers conferred by sub-section (5) of
section 3 of the Sales Tax Act, 1990, the Federal Government is pleased to levy extra
tax at the rate of five percent of the total billed amount excluding the amount of federal
taxes, in addition to the tax payable under sub-section (1) of section 3 of the Act, on
supplies of electric power and natural gas to persons having industrial or commercial
connections, and whose bill in any month exceeds rupees fifteen thousand, but who
have either not obtained sales tax registration number or are not on the Active
Taxpayers List maintained by the Federal Board of Revenue, subject to the mode,
manner, conditions and limitations prescribed in the rules.
[C.No. 1/47-STB/2013]
(Mohammad Raza Baqir)
Additional Secretary
Which later SROs refer to this one?
SROs whose FBR title names SRO 509(I)/2013, usually to amend or rescind it.
- SRO 693(I)/201929 June 2019Amendment in S.R.O 509(I)/2013 dated 12.06.2013
- SRO 787(I)/201311 September 2013The Federal Government is pleased to direct that the following amendment shall be made in its Notification No S.R.O. 509(I)/2013
Related Sales Tax SROs on sales tax schedules and rates
- SRO 681(I)/201326 July 2013The Federal Government is please to direct that the following amendments shall e be made in the Third Schedule of Sales Tax ACT, 1990
- SRO 670(I)/201318 July 2013Federal Government is pleased to direct that the import and supply of goods , mentioned in the column 2 of the table below and the raw materials, packing materials, sub-components, components, sub-assemblies and assemblies imported are purchased locally for the manufacture of the said goods shall be charged to Sales Tax @ 0 %, subject to the conditions specified.
- SRO 657(I)/201311 July 2013Sales Tax at the rate of 5% shall be charged and collected on import and local supply of second hand and worn clothing falling under PCT heading NO. 6309.0000
- SRO 648(I)/20139 July 2013Federal Govt is pleased to direct that further tax at rate of 1% shall not be charged, levied or paid untaxable supplies mentioned in this S.R.O
- SRO 280(I)/20134 April 2013SRO 280(I)/2013 dated 04-04-2013 is issued to charge sales tax on Cellular Mobile Phones & Satellite Phones
- SRO 213(I)/201315 March 2013By this Notification, unified rate of 2% is being introduced for both registered and unregistered persons on the cotton seed oil.