Exemption of Sales Tax of 35 Security/Armoured Vehicles for visiting dignitories
SRO 898(I)/2016 is a Sales Tax SRO dated 26 September 2016, listed by FBR as "Exemption of Sales Tax of 35 Security/Armoured Vehicles for visiting dignitories".
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 & REVENUE
REVENUE DIVISION
Islamabad, the 26th September, 2016.
NOTIFICATION
(SALES TAX AND FEDERAL EXCISE)
S.R.O. 898(I)/2016.- In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990 and sub-section (2) of section 16 of the Federal Excise Act, 2005, the Federal Government is pleased to direct that thirty-five armoured and security vehicles imported by or for the Ministry of Foreign Affairs, for security of visiting foreign dignitaries, shall from the 7th September, 2016 be exempt from whole of the sales tax and federal excise duty under the said Acts subject to the following conditions, namely:-
a) that the said vehicles shall only be used for the security purpose of visiting foreign dignitaries and shall be parked in the Central Pool of Cars (CPC) in the Cabinet Division for further use as and when needed; and
b) that the importing Ministry at the time of import shall furnish an undertaking to the concerned Collector of Customs to the extent of sales tax and federal excise duty exempted under this Notification on consignment to consignment basis binding themselves that the said vehicles shall not be re-exported, sold or otherwise disposed of without prior approval of the Federal Board of Revenue and in the manner prescribed therefor.
[C. No. 3/28-STB/2016)]
(Rehmatullah Khan Wazir)
Additional Secretary
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