The Federal Government is pleased to direct that all registered persons who have claimed zero-rating on supplies made by them in terms of SRO .....
SRO 179(I)/2013 is a Sales Tax SRO dated 7 March 2013, listed by FBR as "The Federal Government is pleased to direct that all registered persons who have claimed zero-rating on supplies made by them in terms of SRO .....".
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
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
Islamabad, the 07th March, 2013.
NOTIFICATION
(SALES TAX)
S.R.O. 179(I)/2013. - In exercise of the powers conferred by clause (b) of sub-section (2) and sub-section (6) of section 3, section 27 and section 34A of the Sales Tax Act, 1990, the Federal Government is pleased to direct that all registered persons, who claimed zero-rating on supplies made by them in terms of Notification No. S.R.O. 283(I)/2011, dated the 1st April, 2011, Notification No. S.R.O. 1058(I)/2011, dated the 23rd November, 2011 and Notification No. S.R.O. 1125(I)/2011, dated the 31st December, 2011, during the period from 1st April, 2011 to 28th February, 2013 may, with respect to all or part of such supplies on which due tax has not been paid and irrespective of the past or present registration status of the buyers, pay sales tax at the rate of 2 percent of the value of such supplies through a special sales tax return to be prescribed by the Board, along with details of all sales tax invoices against which such payment is being made, without any default surcharge or penalty, provided that such payment is made on or before the 31st March, 2013.
- This notification shall not entitle any person to claim refund or adjustment against any sales tax paid on such supplies at a higher rate.
[C.NO. 1(140)C(RGSTT)/2011 (Pt-II)]
(Muhammad Raza Baqir)
Additional Secretary
Which later SROs refer to this one?
SROs whose FBR title names SRO 179(I)/2013, usually to amend or rescind it.
- SRO 274(I)/20131 April 2013By this notification, extension upto 15th April, 2013 is granted in respect of SRO 179(I)/2013, dated 7.3.2013
Related Sales Tax SROs on exemptions and concessions
- SRO 503(I)/201312 June 2013To delete clause (4) of S. No. 1 which was inserted under the fiscal relief package for Khyber Pakhtunkhwa, FATA & PATA.
- SRO 502(I)201312 June 2013To delete items from SRO 549(I)/2008, dated 11.06.2008 as these items are now exempt under SRO 501(I)/2013, dated 12.06.2013.
- SRO 501(I)/201312 June 2013To exempt goods that were earlier zero-rated under SRO 549(I)/2008, dated 11.06.2008.
- SRO 221(I)/201319 March 2013To exempt raw cotton and ginned cotton from sales tax as SRO 1125(I)/2011, dated 31.12.2011 now deals with spinning stage onwards.
- SRO 220(I)/201319 March 2013To rationalize the zero-rating regime under SRO 1125(I)/2011, dated 31.12.2011 which was earlier modified vide SRO 154(I)/2013, dated 28.02.2013
- SRO 607(I)/20122 June 2012Exemption from Customs duty/sales tax/Income Tax on import of Hybrid Electric Vehicles (HEV)