GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE *** Islamabad, the 30th June, 2015 NOTIFICATION (SALES TAX) ***** In exercise of the powers conferred by sub-section (1) of S.R.O. 494(I)/2015.– section 4 and section 40 of the Federal Excise Act, 2005, section 219 of the Customs Act, 1969 (IV of 1969), section 50 of the Sales Tax Act, 1990, read with sub-section (2) of section 8, clause (b) of sub-section (1) of section 8, clause (ii) of sub-section (2) of section 8B, sections 9, 10, 14, 21 and 28, clause (c) of sub-section (1) of section 22, first proviso to sub-section (1) of section 23, section 26, clause (a) of section 27, section 33, sub-section (6) of section 47A, sections 48, 50A, 52, 52A and 66 thereof, the Federal Board of Revenue is pleased to direct that in the Sales Tax Rules, 2006, the following further amendment shall be made, namely:– In the aforesaid Rules, – in the preamble,− (a) for the words and section the words and figures figures “and 40”, “, section 40 and section shall be substituted; 45A” (b) after the the comma and shall be inserted; and figure “21”, figure “, 21A” (c) after the figure the comma, word and figure section shall “33”, “, 40C” be inserted; in rule 2, -
GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE *** Islamabad, the 30th June, 2015 NOTIFICATION (SALES TAX) ***** S.R.O. 494(I)/2015.– In exercise of the powers conferred by sub-section (1) of section 4 and section 40 of the Federal Excise Act, 2005, section 219 of the Customs Act, 1969 (IV of 1969), section 50 of the Sales Tax Act, 1990, read with sub-section (2) of section 8, clause (b) of sub-section (1) of section 8, clause (ii) of sub-section (2) of section 8B, sections 9, 10, 14, 21 and 28, clause (c) of sub-section (1) of section 22, first proviso to sub-section (1) of section 23, section 26, clause (a) of section 27, section 33, sub-section (6) of section 47A, sections 48, 50A, 52, 52A and 66 thereof, the Federal Board of Revenue is pleased to direct that in the Sales Tax Rules, 2006, the following further amendment shall be made, namely:– In the aforesaid Rules, – in the preamble,− (a) for the words and figures “and section 40”, the words and figures “, section 40 and section 45A” shall be substituted; (b) after the figure “21”, the comma and figure “, 21A” shall be inserted; and (c) after the figure “33”, the comma, word and figure “, section 40C” shall be inserted; in rule 2, -
2015781171017761AmendmentinSalesTaxRules-27-06-2015-Vetted-Kashif.docx