Amendment in Sales Tax Rules, 2006
SRO 1185(I)/2023 is a Sales Tax SRO dated 5 September 2023, listed by FBR as "Amendment in Sales Tax Rules, 2006".
FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
Page 1
Government of Pakistan
Revenue Division
Federal Board of Revenue
NOTIFICATION
(SALES TAX)
Islamabad, the 5th September, 2023.
S.R.O. 1185(I)/2023. - In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990, the Federal Board of Revenue is pleased to direct that the following further amendment shall be made in the Sales Tax Rules, 2006, namely: -
In the aforesaid Rules, in rule 14, in sub-rule (1), in form STR-7, after Annex-K, the following new Annex-L shall be inserted, namely:-
Page 2
"Annex-L
DOMESTIC SALE INVOCE (DSI) PETROLEUM PRODUCTS [For Petroleum Development Levy (PDL)]
NTN: | Name of the Registered Person | Tax Period:
| Sr.# | Particulars of Buyer (all field mandatory): NTN | Particulars of Buyer: CNIC | Particulars of Buyer: Name | Particulars of Buyer: Type | Sale Origination Province of Supplier | Document (all field mandatory): Type | Document: Number | Document: Date | Document: HS Code | Sale Type | Quantity (Liters) | UoM (Liters) | Value of Sales | Rate of PDL/Per Liter | Amount of PDL Payable | Exempt, Zero & Reduce Rated Reference: SRO No /Schedule No | Exempt, Zero & Reduce Rated Reference: Item S No |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Note:
i. The date of sales must be automatically fetch through Annex-C by using HS code of sales of petroleum products for calculation of payable PDL.
ii. PDL must be calculated on the basis of Government notified per liter rates to the particular period. The rates are required to be immediately updated.".
[C. No. 3(17)ST-L&P/2010]
(Zahid Baig)
Second Secretary (ST&FE-Policy)
Related Sales Tax SROs on rules and amendments to rules
- SRO 1842(I)/202321 December 2023Amendment in Sales Tax Rules, 2006
- SRO 1525-DI(I)/202312 December 2023Notification of FMCG Sector for the purposes of Rule 150Q of the Sales Tax Rules 2006
- SRO 1788(I)/202311 December 2023Amendment in Sales Tax Rules, 2006
- SRO 1775(I)/20237 December 2023Amendment in Sales Tax Rules, 2006
- SRO 1525(I)/202310 November 2023Amendments in Sales Tax Rules, 2006
- SRO 494(I)202314 April 2023Islamabad Capital Territory (Place of Provision of Services) Rules, 2023