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020618
GOVERNMENT
OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE REVENUE DIVISION
Islamabad, the 18th June, 2001.
NOTIFICATION
(SALES TAX)
S.R.O. 392(I)/2001.-
In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 of the
Sales Tax Act, 1990, the Federal Government is pleased to exempt the whole amount of sales
tax in excess of that liable to be paid at the rates specified under any applicable fixed
sales tax rules up to the 30th June, 1998, the Simplified Sales Tax Rules, 1999, or under
any written instructions from the Central Board of Revenue, on supplies made by a
manufacturer up to the 30th June, 2000, subject to the following conditions, namely:-
(i) Such manufacturer was working in accordance with any of the aforesaid rules or
instructions of the Central Board of Revenue and was regularly paying tax due under such
schemes or instructions up to the 30th June, 2000;
(ii) outstanding arrears of sales tax, if any, pertaining to the period up to the
30th June, 2000, or thereafter are paid before the 31st December, 2001;
(iii) no case of tax fraud is outstanding against him for the period up to the 30th
June, 2000, or the date of starting to operate under VAT mode of sales tax, whichever is
earlier; and
(iv) such manufacturer is registered, and has been regularly paying sales tax at the
rate specified in sub-section (1) of section 3 of the Sales Tax Act, 1990, since the 1st
July, 2000, or the date of starting to operate under VAT mode of sales tax, whichever is
earlier:
Provided that, -
(a) for the purpose of conditions (i) and (iv) above, non-filing of, or non-payment
against a maximum of four tax returns during the relevant period shall be condoned subject
to the condition that the arrears are paid before the 31st December, 2001;
(b) with reference to condition (iv) above, if any person started discharging his tax
liabilities under the VAT mode of sales tax on any date prior to the 1st July, 2000, the
exemption under this notification shall be admissible only up to that date provided
arrears are paid in terms of condition (ii) above; and
(c) the benefit of this notification shall not be admissible to any person who
obtained a new registration before or after the abolition of any of the aforesaid fixed
tax or other scheme to avoid payment of his tax liabilities accrued thereunder.
2. The benefit of this notification shall be admissible only if the registered person
applies to the Collector of Sales Tax having jurisdiction in proper form along with the
relevant documents duly certified by the concerned trade association as to the fulfillment
of the said conditions and the Collector, after having satisfied himself about the
accuracy and genuineness of such application issues a formal order to the effect that the
applicant is allowed the benefit of this notification.
3. This notification shall not entitle any person to claim or take refund of any
amount of sales tax already paid by or recovered from him.
[C. No. 3(9)STL&P/2001]
( RIAZ AHMAD MALIK )
Additional Secretary
