Amendment in Sales Tax Special Procedure Rules(WHT) 2007
SRO 586(I)/2017 is a Sales Tax SRO dated 1 July 2017, listed by FBR as "Amendment in Sales Tax Special Procedure Rules(WHT) 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.
Page 1
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
Islamabad, the 1st July, 2017.
NOTIFICATION
(SALES TAX)
S.R.O. 586(I)/2017.- In exercise of the powers conferred by sub-sections (6) and (7) of section 3, sub-section (4) of section 7 and clause (b) of sub-section (1) of section 8 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that the following further amendments shall be made in the Sales Tax Special Procedure (Withholding) Rules, 2007, namely:-
In the aforesaid Rules, in rule 5, in clause (x), the word "and" at the end shall be omitted, then in clause (xi), for full stop at the end a semi colon and the word "and" shall be substituted and thereafter the following new clause (xii) shall be added, namely:-
"(xii) Supplies made by an active taxpayer as defined in the Sales Tax Act, 1990 to another registered person with the exception of advertisement services.".
[C. No. 4/22-STB/2017]
(Dr. Muhammad Iqbal)
Additional Secretary
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