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<title> GOVERNMENT OF PAKISTAN Incomet Tax Circular No7 for year 2005</title>
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<h3><span lang="EN-GB" style="font-size:10.0pt;mso-bidi-font-family:Arial;
font-weight:normal"><span style="mso-spacerun:yes"> </span></span><span lang="EN-GB" style="font-size:10.0pt;mso-bidi-font-family:Arial">GOVERNMENT OF <st1:country-region w:st="on"><st1:place w:st="on">PAKISTAN</st1:place></st1:country-region><o:p></o:p></span></h3>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><span style="font-size:10.0pt;text-transform:uppercase">REVENUE
DIVISION<o:p></o:p></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><span style="font-size:10.0pt">CENTRAL BOARD OF REVENUE<o:p></o:p></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><span style="font-size:10.0pt">***<o:p></o:p></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt"><o:p> </o:p></span></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;mso-padding-alt:0in 5.4pt 0in 5.4pt" width="983">
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<td width="295" valign="top" style="width:221.4pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><span style="font-size:10.0pt">No.F.4(71)ITP/2002<o:p></o:p></span></p>
</td>
<td valign="top" style="width:660px;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in">
<h2><st1:city w:st="on"><st1:place w:st="on"><span style="font-size:10.0pt;
mso-bidi-font-family:Arial">Islamabad</span></st1:place></st1:city><span style="font-size:10.0pt;mso-bidi-font-family:Arial">, November 14, 2005<o:p></o:p></span></h2>
</td>
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<p class="MsoNormal"><span style="font-size:10.0pt"><o:p> </o:p></span></p>
<h1 align="center" style="text-align:center"><span style="font-family:Arial">Circular
No. 7 of 2005<o:p></o:p></span></h1>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><span style="font-size:10.0pt">(Income Tax)</span></b><span style="font-size:10.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-1.0in"><span style="font-size:10.0pt">Subject:<span style="mso-tab-count:1"> </span><b><u>SRO.946(I)/2005
DATED SEPTEMBER 12, 2005 � CLARIFICATION REGARDING.</u></b><o:p></o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight:normal"><span style="font-size:10.0pt"><o:p> </o:p></span></b></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%;font-family:
Arial"><o:p> </o:p></span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%;font-family:
Arial"><span style="mso-tab-count:2"> </span>A new
clause (25) in Part II of Second Schedule to the Income Tax Ordinance, 2001 has
been inserted through SRO.946(I)/2005 dated September 12, 2005 which provides
that<o:p></o:p></span></p>
<p class="MsoBodyText" style="margin-left:1.0in;line-height:normal"><span style="font-size:10.0pt;font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoBodyText" style="margin-left:1.0in;line-height:normal"><span style="font-size:10.0pt;font-family:Arial">�Services of stitching, dying,
printing, embroidery and washing rendered or provided to an exporter or an
export house shall be treated as export and chargeable to tax at the rate equal
to the rate of tax applicable to the exporter on export of goods to which such
services relate as specified in Division IV of Part III of the First Schedule.�<o:p></o:p></span></p>
<p class="MsoBodyText" style="line-height:200%"><span style="font-size:10.0pt;
line-height:200%;font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%;font-family:
Arial">2.<span style="mso-tab-count:2"> </span>Queries have
been received from different quarters as to who would be the prescribed person
for the purposes of withholding tax from the services falling in the ambit of
the aforesaid SRO?<o:p></o:p></span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%;font-family:
Arial"><o:p> </o:p></span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%;font-family:
Arial">3.<span style="mso-tab-count:2"> </span>The matter
has been considered in the Board and it is clarified that the exporter to whom
such services are rendered or provided would be responsible for the purposes of
deduction of tax.<span style="mso-spacerun:yes"> </span><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;mso-fareast-font-family:Batang"><o:p> </o:p></span></p>
<p class="MsoNormal" align="right" style="margin-left:4.5in;text-align:right;
mso-hyphenate:none;tab-stops:right 6.5in"><b style="mso-bidi-font-weight:normal"><span style="font-size:10.0pt">(Sajjad Ali)<o:p></o:p></span></b></p>
<p class="MsoNormal" align="right" style="margin-left:4.5in;text-align:right;
mso-hyphenate:none;tab-stops:right 6.5in"><span style="font-size:10.0pt;
mso-bidi-font-weight:bold">Secretary (IT Policy)<o:p></o:p></span></p>
<p class="BodyText22" align="right" style="margin-left:4.5in;text-align:right;
mso-pagination:widow-orphan;tab-stops:.5in"><span style="font-size:10.0pt;
font-family:Arial;mso-bidi-font-weight:bold">Tel: 9205561</span><b style="mso-bidi-font-weight:normal"><span style="font-size:10.0pt;font-family:
Arial;letter-spacing:0pt;layout-grid-mode:both"><o:p></o:p></span></b></p>
<p class="MsoBodyText2" style="text-align:justify;line-height:normal"><span style="font-size:10.0pt"><o:p> </o:p></span></p>
<h3 align="left" style="text-align:left"><span lang="EN-GB" style="font-size:10.0pt"><o:p> </o:p></span></h3>
<p class="MsoNormal"><span style="font-size:10.0pt"><o:p> </o:p></span></p>
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