Amendments in Sales Tax Rule 2006.

GOVERNMENT OF PAKISTAN
REVENUE DIVISION
[FEDERAL BOARD OF REVENUE]

Islamabad, 2nd June, 2009.

NOTIFICATION
(Sales Tax)

S.R.O. 429 (I) / 2009. - In exercise of the powers conferred by sub-section (1) of section 4 and section 40 of the Federal Excise Act, 2005, section 219 of the Customs Act, 1969 (IV of 1969), section 50 of the Sales Tax Act, 1990, read with sub-section (2) of section 8, clause (ii) of sub-section (2) of section 8B, sections 9, 10, 14, 21 and 28, clause (c) of sub-section (1) of section 22, section 26, sub-section (6) of section 47A, sections 48, 50A, 52, 52A and 66 thereof, the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Sales Tax Rules, 2006, namely:-

In the aforesaid Rules, -

(1) in rule 5, after sub-rule (2), the following new sub-rule shall be inserted, namely:-

"(2A) CRO may cause further inquiry from the applicant through LRO or otherwise including issuance of Objection Slip".;

(2) in rule 8, in sub-rule (4), for the letters and figure "STR-2" the letters and figure "STR-1", shall be substituted;

(3) for form STR-1 the following shall be substituted, namely:-

"STR-1

[The form is reproduced as an image in the official PDF. Much of its small print is too faint to read in this scan; the legible field labels are listed below.]

Government of Pakistan
Federal Board of Revenue
Taxpayer Registration Form
V-10042009
STR-1

Registry

1. Sheet No. ___ of ___ ; Token No.
2. Apply For: New Registration (for Income Tax, Sales Tax, Federal Excise, I.T W/H Agent or S.T W/H Agent); ST or FED Registration who already have NTN; Change in Particulars; Duplicate Certificate; Current NTN
3. Category: Company (Company Type: Pvt. Ltd.; Public Ltd.; Small Company; Trust; Unit Trust; Modarba; NGO; Society; Any other (pl specify)); Individual; AOP (AOP Type: HUF; Firm; Artificial Juridical Person; Body of persons formed under a foreign law)
4. Status: Resident; Non-Resident; Country of Non Resident
5. CNIC/PP No. (For Individual only, Non-Residents to write Passport No.); Gender: Male; Female
6. Reg./Inc. No. (For Company & Registered AOP only); Birth/Inc. Date
7. Name (Name of Registered Person (Company, Individual or AOP Name))
8. Address: Registered Office Address for Company and Mailing/Business Address for Individual & AOP, for all correspondence (Office/Shop/House/Flat/Plot No; Street/Lane/Plaza/Floor/Village; Block/Mohalla/Sector/Road/Post Office etc; Province; District; City/Tehsil; Area/Town)
9. Principal Activity; Activity Code
10. Register for: Income Tax; Sales Tax; Federal Excise; Withholding agent for I/Tax; Withholding Agent for S/Tax; Revision N°

Representative/Authorized Rep.

11. Rep. Type: Representative u/s 172; Authorized Rep. u/s 223; In Capacity as; CNIC/NTN; Name; Address (Office/Shop/House/Flat/Plot No; Street/Lane/Plaza/Floor/Village; Block/Mohalla/Sector/Road/Post Office etc; Province; District; City/Tehsil; Area/Town)
12. Phone (Area Code, Number); Mobile (Area Code, Number); Fax (Area Code, Number)
13. E-Mail (e-Mail address for all correspondence)

Director/Shareholder/Partner

14. Total Director/Shareholder/Partner; Please provide information about top-10 Directors/Shareholders/Partners; Total Capital

16. All Other Shareholders/Directors/Partners (in addition to 10)

Other Activities

Business/Branches

18. Total business/branches: Provide details of all business branches/outlets/etc., use additional copies of this form if needed
19. Bus/Br. Serial; Action Requested: Add; Change; Close
20. Bus/Br. Type; Business/Branch Name; Address (Office/Shop/House/Flat/Plot No; Street/Lane/Plaza/Floor/Village; Block/Mohalla/Sector/Road/Post Office etc; Province; District; City/Tehsil; Area/Town)
21. Nature of Premises Possession: Owned; Rented; Others; Owner's CNIC/NTN/FTN; Owner's Name
22. Electricity Ref. No.; Gas Connection installed: Yes; No; Gas Consumer No.
23. Phone No. (Area Code, Number); Business/Branch Start Date; Business/Branch Close Date if applicable

Bank Accounts

24. Total Bank Accounts: Provide details of all bank accounts, use additional copies of this form if needed
25. Account Sr.; Action Requested: Add; Change; Close
26. A/C No.; A/C Title; Type
27. Bank Name (NBP, MCB, UBL, Citi, etc.); City; Branch
28. Account Start Date; Account Close Date if close action is requested

Employer

29. NTN/FTN; Name
30. Address; City

Declaration

31. I, the undersigned solemnly declare that to the best of my knowledge and belief the information given above is correct and complete. It is further declared that any notice sent on the e-mail address or the address given in the registry portion will be accepted as legal notice served under the law.
32. Date; CNIC/Passport No.; Name of Applicant; SIGNATURE";

(4) for form STR-3 the following shall be substituted, namely:-

"STR-3

[The form is reproduced as an image in the official PDF. The legible field labels are listed below.]

Government of Pakistan
Federal Board of Revenue
Taxpayer De-Registration Form
STR-3

Registry

1. Sheet No. ___ of ___ ; Token No.
2. De-Register From: Income Tax; Sales Tax; Federal Excise; NTN; STRN
3. Category: Company (Company Type: Pvt. Ltd.; Public Ltd.; Small Company; Trust; Unit Trust; Modarba; NGO; Society; Any other (pl specify)); Individual; AOP (AOP Type: HUF; Firm; Artificial Juridical Person; Body of persons formed under a foreign law)
4. Status: Resident; Non-Resident; Country of Non Resident
5. CNIC/PP No. (For Individual only, Non-Residents to write Passport No.); Gender: Male; Female
6. Reg./Inc. No. (For Company & Registered AOP only); Birth/Inc. Date
7. Name (Name of Registered Person (Company, Individual or AOP Name))
8. Address: Registered Office Address for Company and Mailing/Business Address for Individual & AOP, for all correspondence (Office/Shop/House/Flat/Plot No; Street/Lane/Plaza/Floor/Village; Block/Mohalla/Sector/Road/Post Office etc; Province; District; City/Tehsil; Area/Town)
9. Principal Activity; Activity Code

Representative/Authorized Rep.

10. Rep. Type: Representative u/s 172; Authorized Rep. u/s 223; In Capacity as; CNIC/NTN; Name; Address (Office/Shop/House/Flat/Plot No; Street/Lane/Plaza/Floor/Village; Block/Mohalla/Sector/Road/Post Office etc; Province; District; City/Tehsil; Area/Town)
11. Phone (Area Code, Number); Mobile (Area Code, Number); Fax (Area Code, Number)
12. E-Mail (e-Mail address for all correspondence)

Reasons for De-Registration

13. Ceased to carry on business
14. Supplies have become exempt (Give details)
15. Taxable turnover during the last 12 months has remained below the threshold
    (a) Please give the value of taxable supplies you made in last 12 month Rs
    (b) Please give reason(s) for reduction in your taxable turnover (attach sheet, if necessary)
16. Transfer or sale of business (Attach proof); Merger with another person (Attach proof); Other (Please Describe)

Declaration

17. I, the undersigned solemnly declare that to the best of my knowledge and belief the information given above is correct and complete. It is further declared that any notice sent on the e-mail address or the address given in the registry portion will be accepted as legal notice served under the law.
18. Date; CNIC/Passport No.; Name of Applicant; SIGNATURES

Official Area

19. Above Taxpayer's Registration is allowed for De-Registration with effect from Date ___ with permission of this office. Request is being forwarded for necessary action at Registion Office
20. Request regretted. Letter issued vide no. ___ Dated ___
21. Name of RTO/LTU; Signature & Seal of Taxation Officer

Reg. Office

22. De-Registration is done and verified in Registration System on ___ ; Signature & Seal of Registration Officer"; and

(5) for form STR-5 the followings shall be substituted, namely:-

"STR-5

Revenue Division
Federal Board of Revenue
Government of Pakistan

TAXPAYER REGISTRATION CERTIFICATE

NTN
Sales Tax Reg. No.
Category
Status
CNIC / Passport No.
Birth Date:
Reg. / Inc. No.
Reg./ Inc. Date:
Name
Address
Principal Activity
Other Activities
Registered for
Representative's CNIC
Name
E-Mail Address
Tax Office

This Certificate shall be prominently displayed at a conspicuous place of the premises in which business or work for gain is carried on. It is also required to be indicated on the signboard where it is affixed.

Note: The NTN must be written on all returns, payment challans, invoices, letter heads, advertisements etc. and all correspondence made with the tax departments."

[C.No. 3(19) ST-L&P/2009]

(Muhammad Sadiq)
Secretary (ST-Law & Procedure)