Initially it was mandatory for retailers having debit/credit card machines to get Themselves registered under Sales Tax Act, 1990. Now such retailers are not required to obtain sales Tax registration. Other three conditions of registration in rule 4 of special Procedure Rules, 2007 continue to apply.
SRO 738(I)/2015 is a Sales Tax SRO dated 31 July 2015, listed by FBR as "Initially it was mandatory for retailers having debit/credit card machines to get Themselves registered under Sales Tax Act, 1990. Now such retailers are not required to obtain sales Tax registration. Other three conditions of registration in rule 4 of special Procedure Rules, 2007 continue to apply.".
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 AND REVENUE
(REVENUE DIVISION)
Islamabad, the 31st July, 2015.
NOTIFICATION
(SALES TAX)
S.R.O. 738 (I)/2015. - 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, section 7A, clause (b) of sub-section (1) of section 8, sub-sections (2A) and (3) of section 22, sections 23 and 60 thereof, the Federal Government is pleased to direct that in the Sales Tax Special Procedure Rules, 2007, the following further amendment shall be made and shall be deemed to have been so made on the 2nd July, 2014, namely:-
In the aforesaid rules, in rule 4, clause (c) shall be omitted.
[C.No.3(1)/ST&FE/LP&E/15]
(Nadeem Dar)
Additional Secretary
Related Sales Tax SROs on special procedures and schemes
- SRO 1198(I)/20153 December 2015Special Procedure for Adjustment of Sales Tax on Fertilizers Rules, 2015
- SRO 485(I)/201530 June 2015Amendment the Sales Tax Special Procedure (Withholding) Rules, 2007
- SRO 484(I)/201530 June 2015Amendment Sales Tax (Special Procedures) Rules, 2007
- SRO 188(I)/20155 March 2015Special Procedure for Sales Tax on Cottonseed Oil Explelled by Oil Expelling Mills and Composite Units of Ginning and Expelling.
- SRO 85(I)/201528 January 2015Federal Government is pleased to direct that the following further amendments shall be made in the Sales Tax Special Procedure Rules, 2007.
- SRO 1028(I)/201414 November 2014Amendment in the Sales Tax Special Procedure Rules, 2007.