The Federal Government is pleased to exempt the amount of sales tax, default surcharge and penalty payable in respect of the taxable supplies made prior to 11th June, 2008.
SRO 524(I)/2008Exemptions and concessions
SRO 524(I)/2008 is a Sales Tax SRO dated 10 June 2008, listed by FBR as "The Federal Government is pleased to exempt the amount of sales tax, default surcharge and penalty payable in respect of the taxable supplies made prior to 11th June, 2008.".
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 11th June, 2008.
NOTIFICATION
(SALES TAX)
S. R. O. 524(I)/2008.-- In exercise of the powers conferred by clause
(a) of sub-section (2) of section 13 and section 34A of the Sales Tax Act,
1990, the Federal Government is pleased to exempt the amount of sales tax,
default surcharge and penalty payable in respect of the taxable supplies
made prior to 11th June, 2008, subject to following conditions, namely:─
(i) the supplies were made by an unregistered person who was
otherwise liable to be registered under the Sales Tax Act, 1990;
(ii) such person applies for registration during the period 1st June,
2008 to 31st July, 2008, and thereafter files sales tax returns
and pays tax due regularly; and
(iii) this notification shall also not apply to the registered persons
against whom a case of tax fraud or evasion has already been
framed.
[C.No. 3(14)ST-L&P/08]
(Abdul Wadood Khan)
Additional Secretary
Related Sales Tax SROs on exemptions and concessions
- SRO 551(I)/200810 June 2008The Federal Government is pleased to exempt the goods mentioned in column (2) of the Table below from the whole of sales tax with effect from 1st July.
- SRO 542(I)/200810 June 2008The Federal Government is pleased to exempt sales tax on the import or, as the case may be, on the supply of cellular telephone sets (hand-held sets) to the extent that the effect of sales tax shall b
- SRO 539(I)/200810 June 2008The Federal Government is pleased to exempt the goods specified in column (3) of the Table below, imported for the manufacture of goods specified in column (2) of the said Table.
- SRO 536(I)/200810 June 2008The Federal Government is pleased to exempt import and supply of pesticides (HS code 38.08) and the active ingredients of such pesticides mentioned in column (2) of the Table.
- SRO 535(I)/200810 June 2008The Federal Government is pleased to exempt import and supply of fertilizers from payment of sales tax, mentioned in column (2) of the Table below, falling in headings to the Customs Act, 1969 (IV of
- SRO 511(I)/20084 June 2008The Federal Government is pleased to exempt whole of the amount of default surcharge and penalties payable by a person against whom an amount of sales tax or federal excise duty is outstanding on acco