Supersession of Notification No. S.R.O 280(I)/2013 dated April 4,2013
SRO 460(I)/2013 is a Sales Tax SRO dated 30 May 2013, listed by FBR as "Supersession of Notification No. S.R.O 280(I)/2013 dated April 4,2013".
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 30th May, 2013
NOTIFICATION
(SALES TAX)
S.R.O. 460(I)/2013. - In exercise of the powers conferred by clause (b) of sub-section (2) and sub-section (6) of section 3, clause (b) of sub-section (1) of section 8, clause (a) of sub-section (2) of section 13 and section 71 of the Sales Tax Act, 1990, and in supersession of its Notification No. S.R.O. 280(I)/2013, dated the 4th April, 2013, the Federal Government is pleased to direct that sales tax shall be charged on the import and supply of the goods specified in column (1) of the Table below, at the rates specified in columns (2) and (3) thereof, subject to the conditions, restrictions, mode and manner as prescribed after the Table below, namely:-
TABLE
| Description / Categories | Rate on import | Rate on supply (to be collected at the time of sale or activation of SIM card) |
|---|---|---|
| (1) | (2) | (3) |
| A. Low Priced Mobile Phones or Satellite Phones: i. All cameras: 2.0 mega-pixels or less; ii. Screen size: 2.6 inches or less; iii. Key pad | Rs. 150 | Rs. 250 |
| B. Medium Priced Mobile Phones or Satellite Phones: i. One or two cameras: between 2.1 to 10 mega-pixels; ii. Screen size: between 2.6 inches and 4.2 inches; iii. Micro-processor: less than 2 GHZ | Rs. 250 | Rs. 250 |
| C. Smart Cellular Phones or Satellite Phones: i. One or two cameras: 10 mega-pixels and above; ii. Touch Screen: size 4.2 inches and above; iii. 4GB or higher Basic Memory; iv. Operating system of the type iOS, Android V2.3, Android Gingerbread or higher, Windows 8 or Blackberry RIM; v. Micro-processor: 2GHZ or higher, dual core or quad core | Rs. 500 | Rs. 250 |
CONDITIONS, RESTRICTIONS, MODE AND MANNER
(i) The sales tax on supplies of cellular mobile phones shall be charged, collected and paid by the cellular company operators on every new sale or activation of SIM card.
Page 2
(ii) The cellular company operators shall, if not already registered, obtain registration under the Sales Tax Act, 1990.
(iii) No SIM card shall be sold or activated by a cellular company operator without charging and collecting the sales tax as specified in the Table.
(iv) The liability to charge, collect and pay the prescribed amount of sales tax shall be on the cellular company operator who shall deposit same through a monthly tax return in terms of section 26 of the Sales Tax Act, 1990, and rules made thereunder.
(v) The cellular company operator shall maintain proper records of all SIM cards sold or activated for a period of three years, and such records shall be produced for inspection, audit or verification, as and when required, by an authorized officer of Inland Revenue.
(vi) No adjustment of input tax shall be admissible to the cellular company operator or the buyer against the sales tax chargeable and payable under this notification.
Explanation.-
For the purposes of this notification, 'new activation' shall mean a new connection or number given by the cellular company operator but does not include a change in number given to a customer due to change in package or his location in Pakistan.
[C.No. 3(6)ST-L&P/08]
(Mohammad Raza Baqir)
Additional Secretary
Which SROs does the title refer to?
- SRO 280(I)/20134 April 2013SRO 280(I)/2013 dated 04-04-2013 is issued to charge sales tax on Cellular Mobile Phones & Satellite Phones
Which later SROs refer to this one?
SROs whose FBR title names SRO 460(I)/2013, usually to amend or rescind it.
- SRO 740(i)201326 August 2013Federal Governament is pleased to direct that the following amendments shall be made in its Notification No.S.R.O. 460(i)/2013,dated the 30th may,2013
Related Sales Tax SROs on amendments to earlier sros
- SRO 682(I)/201326 July 2013Amendments in S.R.O 1125(I)/2011, Dated December 31,2011
- SRO 504(I)/201312 June 2013To exclude finish articles, goods and made-ups from the purview of SRO 1125(I)/2011, dated 31.12.2011.
- SRO 499(I)/201312 June 2013S.R.O 499(I)/2013 superseded S.R.O. 607(I)/2012, dated the 2nd June, 2012
- SRO 500(I)/201312 June 2013Rescinding various sales tax and federal excise notifications.
- SRO 450(I)/201327 May 2013Amendment in S.R.O 490(i)/2004 dated 12th June, 2004.
- 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