The Federal Government is pleased to direct further amendment in the Sales Tax Special Procedures Rules, 2007
SRO 168(I)/2009 is a Sales Tax SRO dated 19 February 2009, listed by FBR as "The Federal Government is pleased to direct further amendment in the Sales Tax Special Procedures Rules, 2007".
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.
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GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS & REVENUE
(REVENUE DIVISION)
Islamabad the 19th February, 2009
NOTIFICATION
(SALES TAX)
S.R.O. 168 (I)/2009. In exercise of the powers conferred by section 71 of the Sales Tax Act, 1990, read with clauses (9) and (46) of section 2, sections 3 and 4, sub-section (2) of section 6, sections 7 and 7A, clause (b) of sub-section (1) of section 8, clause (a) of sub-section (2) of section 13, sub-sections (2A) and (3) of section 22, sections 23 and 60 thereof, the Federal Government is pleased to direct that the following further amendment shall be made in the Sales Tax Special Procedures Rules, 2007, namely:-
In the aforesaid Rules, in rule 15, after sub-rule (2), the following new sub-rule shall be added, namely:-
"(3) The WAPDA shall henceforth be entitled to claim input tax paid by it on price differential of Low Sulphur Furnace Oil (LSFO) and High Sulphur Furnace Oil (HSFO) to PSO on behalf of KAPCO for generation of electricity by KAPCO, subject to the condition that PSO mentions this apportionment on the invoices issued to M/s KAPCO & WAPDA in each transaction and the same is verifiable from the accounts of both WAPDA and KAPCO."
[1(33)STR/2000(Pt)]
(Irfan Nadeem)
Additional Secretary
Related Sales Tax SROs on special procedures and schemes
- SRO 719(I)/200910 August 2009Amendment in Sales Tax Special Procedure (Withholding Rules),2007
- SRO 704(I)/200929 July 2009Amendments in Sales Tax Special Procedure withholding Rules 2007.
- SRO 603(I)/200924 June 2009Amendments in the Sales Tax Special Procedure (Withholding) Rules, 2007.
- SRO 371(I)/20095 May 2009The Federal Government is pleased to direct that the following further amendments shall be made in the Sales Tax Special Procedure Rules, 2007
- SRO 1107(I)/200822 October 2008The Federal Government is pleased to direct that the following further amendment shall be made in the Sales Tax Special Procedures Rules, 2007.
- SRO 862(I)/200819 August 2008Federal Government is pleased to direct that in the Sales Tax Special Procedures Rules, 2007, the following further amendments shall be made and shall be deemed to have been so made on the 1st day of