| Server IP : 68.65.120.201 / Your IP : 216.73.216.73 Web Server : LiteSpeed System : Linux server179.web-hosting.com 4.18.0-513.18.1.lve.el8.x86_64 #1 SMP Thu Feb 22 12:55:50 UTC 2024 x86_64 User : taxhyuvu ( 2294) PHP Version : 8.1.32 Disable Function : NONE MySQL : OFF | cURL : ON | WGET : ON | Perl : ON | Python : ON | Sudo : OFF | Pkexec : OFF Directory : /home/taxhyuvu/public_html/admin/sro/ |
Upload File : |
<!-- saved from url=(0066)https://download1.fbr.gov.pk/sros/SalesTaxSROS/2003/2003sro2st.htm -->
<html><head><meta http-equiv="Content-Type" content="text/html; charset=windows-1252"><style>body {transition: opacity ease-in 0.2s; }
body[unresolved] {opacity: 0; display: block; overflow: hidden; position: relative; }
</style></head><body data-new-gr-c-s-check-loaded="14.1240.0" data-gr-ext-installed=""><dl>
<div align="center">
<center>
<dt>Government Of Pakistan</dt>
</center>
</div>
<div align="center">
<center>
<dt>Ministry of Finance, Economic Affairs,<u1:p> </u1:p></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="font-size: 10.0pt; font-family: Arial">Statistics & Revenue<u1:p>
</u1:p>
</span></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="font-size: 10.0pt; font-family: Arial">Central Board Of
Revenue
<u1:p></u1:p>
</span></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="font-size: 10.0pt; font-family: Arial">******** <u1:p></u1:p></span></dt>
</center>
</div>
</dl>
<p class="MsoNormal" align="right" style="text-align:right">
<span style="mso-bidi-font-weight:
normal"><font size="2" face="Arial"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman">Islamabad,
the<span style="mso-spacerun: yes"> </span>1<sup>st</sup> January, 2003.</span></font></span><font size="2" face="Arial"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman; "> <o:p>
</o:p>
</span></font></p>
<dl>
<div align="center">
<dt><font size="2" face="Arial">
<span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman; font-weight:700; text-decoration:underline">NOTIFICATION</span></font></dt>
</div>
<div align="center">
<dt><b style="mso-bidi-font-weight:
normal"><font size="2" face="Arial"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman">(SALES
TAX)</span></font></b><font size="2" face="Arial"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman; font-weight:700"> <o:p>
</o:p>
</span></font></dt>
</div>
</dl>
<p class="MsoBodyText"><font size="2" face="Arial">
<span style="mso-tab-count:1; font-weight:700">
</span></font><span style="mso-bidi-font-weight:normal"><font face="Arial" size="2">
<b>S.R.O.
02(I)/2003.-</b> In exercise of the powers conferred by section 50 of the Sales Tax
Act, 1990, read with the first and second provisos to sub-section (1) and
sub-section (2) of section 10 thereof, the Central Board of Revenue is pleased
to make the following amendments in the <a href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/2003/2002sro575st.htm">Sales Tax
Refund Rules, 2002</a>, namely:-<o:p>
</o:p>
</font></span></p>
<p class="MsoBodyText"><span style="mso-bidi-font-weight:normal"><span style="mso-tab-count:1">
<font face="Arial" size="2">
</font></span><font face="Arial" size="2">In the aforesaid rules,�<o:p>
</o:p>
</font></span></p>
<dl>
<dt style="text-indent: -27.0pt; margin-left: 1.5in"><font face="Arial" size="2">
<span style="mso-bidi-font-weight:normal">(1)<span style="mso-tab-count:
1"> </span></span><span style="mso-bidi-font-weight: normal; mso-tab-count: 1">
</span><span style="mso-bidi-font-weight:normal">in
rule 2, in sub-rule (1), clause (c), after the word �goods� <span style="mso-spacerun: yes"> </span>the
words �or deposits the amount of sales tax on his purchases from sales tax
registered persons by filing sales tax returns on behalf of the suppliers�
shall be inserted.<o:p>
</o:p>
</span></font></dt>
</dl>
<p class="MsoBodyText" style="margin-left:1.5in;text-indent:-27.0pt;mso-list:l0 level1 lfo1;tab-stops:list 1.5in">
<span style="mso-bidi-font-weight:normal"><font face="Arial" size="2">(2)<span style="font-style: normal; font-variant: normal">
</span>in rule 12, in sub-rule (4), for the words and comma, �per annum, on
average for last three years� the words �during the last twelve months�
shall be substituted.<o:p>
</o:p>
</font></span></p>
<p class="MsoBodyText" style="margin-left:1.5in;text-indent:-27.0pt;mso-list:l0 level1 lfo1;tab-stops:list 1.5in">
<span style="mso-bidi-font-weight:normal"><font face="Arial" size="2">(3)<span style="font-style: normal; font-variant: normal">
</span>in rule 14, in the end for the full stop, a colon shall be substituted
and thereafter following proviso shall be added and shall be deemed always to
have been so added, namely:-<o:p>
</o:p>
</font></span></p>
<p class="MsoBodyText" style="margin-left:2.0in;">
<span style="mso-bidi-font-weight:normal"><font face="Arial" size="2">�Provided
that refund claims filed by commercial exporters for exports made till 31<sup>st</sup>
December, 2002, shall also be sanctioned under the Sales Tax Refund Rules, 2000,
after production of Bank Credit Advice (BCA) showing receipt of sales proceeds
in foreign exchange from the country to which the goods have been exported.�.<o:p>
</o:p>
</font></span></p>
<div style="border:none;border-bottom:solid windowtext 1.5pt;padding:0in 0in 1.0pt 0in">
<p class="MsoNormal" style="border:none;mso-border-bottom-alt:solid windowtext 1.5pt;
padding:0in;mso-padding-alt:0in 0in 1.0pt 0in">
<span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman; mso-bidi-font-weight:normal"><font face="Arial" size="2"> <o:p>
</o:p>
</font></span></p>
</div>
<p class="MsoNormal"><span style="mso-bidi-font-weight:normal"><u><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman"><font face="Arial" size="2">[C.No.3(12)ST-L&P/2002]</font></span></u></span><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman; "><font face="Arial" size="2"> <o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" align="center" style="margin-left:3.5in;text-align:center;
text-indent:.5in">
<span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman; "><font face="Arial" size="2"> <o:p>
</o:p>
</font></span></p>
<dl>
<div align="right">
<dt style="text-indent: .5in; margin-left: 3.5in"><font size="2">
<span style="mso-spacerun: yes; mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman; "><font face="Arial"> </font></span><span style="mso-bidi-font-weight:normal; mso-bidi-font-size:10.0pt; mso-bidi-font-family:Times New Roman"><font face="Arial"><span style="mso-spacerun: yes"> </span>(Dr.
KAMAL AZHAR MINHAS)<o:p>
</o:p>
</font></span></font></dt>
</div>
<div align="right">
<dt style="text-indent: .5in; margin-left: 4.0in">
<span style="mso-bidi-font-weight:normal"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman"><font face="Arial" size="2">Secretary
(ST-L&P)</font></span><font face="Arial" size="2"><span style="mso-bidi-font-size: 10.0pt"><o:p>
</o:p>
</span></font></span></dt>
</div>
</dl>
<p class="MsoNormal"><b><font face="Arial" size="2"> <o:p>
</o:p>
</font></b></p>
<veepn-guard-alert><template shadowrootmode="open"><style>html{box-sizing:border-box;text-size-adjust:100%;word-break:normal;-moz-tab-size:4;tab-size:4}*,:before,:after{background-repeat:no-repeat;box-sizing:border-box}:before,:after{text-decoration:inherit;vertical-align:inherit}*{padding:0;margin:0}hr{overflow:visible;height:0;color:inherit;border:0;border-top:1px solid}details,main{display:block}summary{display:list-item}small{font-size:80%}[hidden]{display:none}abbr[title]{border-bottom:none;text-decoration:underline;text-decoration:underline dotted}a{background-color:transparent}a:active,a:hover{outline-width:0}code,kbd,pre,samp{font-family:monospace}pre{font-size:1em}b,strong{font-weight:bolder}sub,sup{font-size:75%;line-height:0;position:relative;vertical-align:baseline}sub{bottom:-.25em}sup{top:-.5em}table{border-color:inherit;text-indent:0}iframe{border-style:none}input{border-radius:0}[type=number]::-webkit-inner-spin-button,[type=number]::-webkit-outer-spin-button{height:auto}[type=search]{-webkit-appearance:textfield;-moz-appearance:textfield;appearance:textfield;outline-offset:-2px}[type=search]::-webkit-search-decoration{-webkit-appearance:none;-moz-appearance:none;appearance:none}textarea{overflow:auto;resize:vertical}button,input,optgroup,select,textarea{font:inherit;color:inherit}optgroup{font-weight:700}button{overflow:visible}button,select{text-transform:none}button,[type=button],[type=reset],[type=submit],[role=button]{cursor:pointer}button::-moz-focus-inner,[type=button]::-moz-focus-inner,[type=reset]::-moz-focus-inner,[type=submit]::-moz-focus-inner{border-style:none;padding:0}button,html [type=button],[type=reset],[type=submit]{-webkit-appearance:button;-moz-appearance:button;appearance:button}button,input,select,textarea{background-color:transparent;border-style:none}button:-moz-focusring,[type=button]::-moz-focus-inner,[type=reset]::-moz-focus-inner,[type=submit]::-moz-focus-inner{outline:1px dotted ButtonText}select{-webkit-appearance:none;-moz-appearance:none;appearance:none}a:focus,button:focus,input:focus,select:focus,textarea:focus{outline-width:0}select::-ms-expand{display:none}select::-ms-value{color:currentcolor}legend{border:0;color:inherit;display:table;white-space:normal;max-width:100%}::-webkit-file-upload-button{-webkit-appearance:button;-moz-appearance:button;appearance:button;color:inherit;font:inherit}[disabled]{cursor:default}img{border-style:none}progress{vertical-align:baseline}[aria-busy=true]{cursor:progress}[aria-controls]{cursor:pointer}[aria-disabled=true]{cursor:default}ul,ol{list-style-type:none}figure{margin:0}.guard-popup{font-family:FigtreeVF,sans-serif;position:fixed;z-index:2147483638;top:8px;left:24px;overflow:visible;color:#222e3a;background-color:#fff;max-width:416px;width:calc(100% - 48px);border-radius:16px;box-shadow:0 4px 20px #00000040;padding:24px}.guard-popup__header{display:flex;justify-content:space-between;align-items:center;column-gap:16px;margin-bottom:24px}.guard-popup__close{display:flex;align-items:center;justify-content:center;width:24px;height:24px;opacity:.7}.guard-popup__img{line-height:0;margin-bottom:24px}.guard-popup__img img{width:100%;aspect-ratio:368/142;object-fit:cover;border-radius:12px;overflow:hidden}.guard-popup__title{font-size:24px;line-height:32px;margin-bottom:8px}.guard-popup__description{font-size:20px;line-height:28px;font-weight:500;color:#4a5764;margin-bottom:28px}.guard-popup__actions{display:flex;justify-content:flex-end;column-gap:16px}.guard-popup__btn{display:flex;align-items:center;justify-content:center;padding:8px 16px;border-radius:5px;font-size:16px;line-height:24px;font-weight:700;cursor:pointer;color:#fff;background:linear-gradient(180deg,#5695fd,#1554ff)}</style></template><style>@font-face{font-family:FigtreeVF;src:url(chrome-extension://majdfhpaihoncoakbjgbdhglocklcgno/fonts/FigtreeVF.woff2) format("woff2 supports variations"),url(chrome-extension://majdfhpaihoncoakbjgbdhglocklcgno/fonts/FigtreeVF.woff2) format("woff2-variations");font-weight:100 1000;font-display:swap}</style></veepn-guard-alert><veepn-lock-screen><template shadowrootmode="open"><style>html{box-sizing:border-box;text-size-adjust:100%;word-break:normal;-moz-tab-size:4;tab-size:4}*,:before,:after{background-repeat:no-repeat;box-sizing:border-box}:before,:after{text-decoration:inherit;vertical-align:inherit}*{padding:0;margin:0}hr{overflow:visible;height:0;color:inherit;border:0;border-top:1px solid}details,main{display:block}summary{display:list-item}small{font-size:80%}[hidden]{display:none!important}abbr[title]{border-bottom:none;text-decoration:underline;text-decoration:underline dotted}a{background-color:transparent}a:active,a:hover{outline-width:0}code,kbd,pre,samp{font-family:monospace}pre{font-size:1em}b,strong{font-weight:bolder}sub,sup{font-size:75%;line-height:0;position:relative;vertical-align:baseline}sub{bottom:-.25em}sup{top:-.5em}table{border-color:inherit;text-indent:0}iframe{border-style:none}input{border-radius:0}[type=number]::-webkit-inner-spin-button,[type=number]::-webkit-outer-spin-button{height:auto}[type=search]{-webkit-appearance:textfield;-moz-appearance:textfield;appearance:textfield;outline-offset:-2px}[type=search]::-webkit-search-decoration{-webkit-appearance:none;-moz-appearance:none;appearance:none}textarea{overflow:auto;resize:vertical}button,input,optgroup,select,textarea{font:inherit;color:inherit}optgroup{font-weight:700}button{overflow:visible}button,select{text-transform:none}button,[type=button],[type=reset],[type=submit],[role=button]{cursor:pointer}button::-moz-focus-inner,[type=button]::-moz-focus-inner,[type=reset]::-moz-focus-inner,[type=submit]::-moz-focus-inner{border-style:none;padding:0}button,html [type=button],[type=reset],[type=submit]{-webkit-appearance:button;-moz-appearance:button;appearance:button}button,input,select,textarea{background-color:transparent;border-style:none}button:-moz-focusring,[type=button]::-moz-focus-inner,[type=reset]::-moz-focus-inner,[type=submit]::-moz-focus-inner{outline:1px dotted ButtonText}select{-webkit-appearance:none;-moz-appearance:none;appearance:none}a:focus,button:focus,input:focus,select:focus,textarea:focus{outline-width:0}select::-ms-expand{display:none}select::-ms-value{color:currentcolor}legend{border:0;color:inherit;display:table;white-space:normal;max-width:100%}::-webkit-file-upload-button{-webkit-appearance:button;-moz-appearance:button;appearance:button;color:inherit;font:inherit}[disabled]{cursor:default}img{border-style:none}progress{vertical-align:baseline}[aria-busy=true]{cursor:progress}[aria-controls]{cursor:pointer}[aria-disabled=true]{cursor:default}ul,ol{list-style-type:none}figure{margin:0}.lock-screen{font-family:FigtreeVF,sans-serif;letter-spacing:normal;position:fixed;z-index:2147483638;top:0;right:0;bottom:0;left:0;padding:32px 40px;color:#222e3a;background-color:#fdfdfd;display:flex;flex-direction:column;row-gap:12px;overflow:auto;background-image:radial-gradient(circle at 0% 0%,#e6fffdcc,#e6fffd00 50%),radial-gradient(circle at 100% 0%,#ebfffecc,#ebfffe00 50%),radial-gradient(circle at 100% 100%,#f0f5ffcc,#f0f5ff00 50%),radial-gradient(circle at 0% 100%,#f2f2ffcc,#f2f2ff00 50%),radial-gradient(circle at 50% 50%,#fff,#fffc,#f5f5ff66,#f0f0ff33,#f0f0ff00),linear-gradient(to bottom right,#e6fffd,#f2f2ff);background-size:100% 100%;background-repeat:no-repeat}.lock-screen__header{display:flex;align-items:center;justify-content:space-between}.lock-screen__logo{display:inline-flex;align-items:center;column-gap:12px;font-size:18px;font-weight:600}.lock-screen__close{display:flex;align-items:center;justify-content:center;width:40px;height:40px;border-radius:50%;background-color:#222e3a1a}.lock-screen__main{flex-grow:1;align-content:center}.lock-screen__container{max-width:1120px;margin-inline:auto;display:flex;align-items:center;gap:24px}@media (width < 972px){.lock-screen__container{flex-direction:column}}.lock-screen__timer{display:flex;align-items:center;justify-content:center;width:100%}.lock-screen__content{width:100%}.lock-screen__title{font-size:48px;font-weight:700;line-height:56px;margin-bottom:16px}.lock-screen__description{font-size:18px;line-height:32px;margin-bottom:24px}.lock-screen__actions{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:16px}.lock-screen__action{height:48px;border-radius:12px;display:flex;align-items:center;justify-content:center;font-size:16px;font-weight:700;text-align:center;padding:8px 24px}.upgrade-btn{color:#fff;background:linear-gradient(180deg,#20df9e,#13cf8f)}.skip-btn{color:#3066ff;border-width:1px;border-style:solid;border-color:#3066ff;position:relative}.skip-btn__tooltip{font-size:14px;line-height:24px;font-weight:400;position:absolute;z-index:1;left:50%;top:calc(100% + 18px);padding:8px 12px;color:#fff;border:1px solid #4a5764;background-color:#222e3a;border-radius:8px;width:max-content;pointer-events:none;animation:slide-in .6s ease-in-out forwards}@keyframes slide-in{0%{opacity:0;transform:translate(-50%,-100%)}to{opacity:1;transform:translate(-50%)}}.skip-btn__tooltip:after{content:"";display:block;position:absolute;z-index:1;top:-8px;left:50%;width:0;height:0;border-style:solid;border-width:0 8px 8px;border-color:transparent transparent #222e3a;transform:translate(-6px)}.skip-btn__icon{display:none}.skip-btn:disabled{cursor:not-allowed}.skip-btn:disabled .skip-btn__tooltip,.skip-btn:disabled .skip-btn__text{display:none}.skip-btn:disabled .skip-btn__icon{display:initial;animation:tick-tock .8s steps(8,end) infinite}@keyframes tick-tock{to{transform:rotate(360deg)}}.timer{position:relative;max-width:422px;width:100%;aspect-ratio:1/1;border-radius:50%;background-color:#fff;box-shadow:0 0 40px #2b374114;display:flex;align-items:center;justify-content:center;pointer-events:none;-webkit-user-select:none;user-select:none}.timer__circle-backward{position:absolute;top:50%;left:50%;transform:translate(-50%,-50%);z-index:0;max-width:100%;height:auto;opacity:.4}.timer__circle-forward{position:absolute;top:50%;left:50%;transform:translate(-50%,-50%) rotate(45deg);z-index:1;max-width:100%;height:auto;animation:sector 5s linear forwards}.timer__fire-icon{position:absolute;top:22%;left:50%;transform:translate(-50%);z-index:2}.timer__text{font-size:clamp(18px,10vw,88px);letter-spacing:-1px;text-align:center;font-variant-numeric:tabular-nums;position:relative;z-index:3}.timer--finished .timer__text{color:#98a0a9}.timer--finished .timer__circle-forward{display:none}@keyframes sector{0%{clip-path:polygon(50% 50%,0% 2%,100% 0%,100% 100%,0% 100%,0% 2%)}25%{clip-path:polygon(50% 50%,0% 2%,100% 0%,100% 100%,0% 100%,0% 100%)}25.000001%{clip-path:polygon(50% 50%,0% 2%,100% 0%,100% 100%,0% 100%)}50%{clip-path:polygon(50% 50%,0% 2%,100% 0%,100% 100%,100% 100%)}50.000001%{clip-path:polygon(50% 50%,0% 2%,100% 0%,100% 100%)}75%{clip-path:polygon(50% 50%,0% 2%,100% 0%,100% 0%)}75.000001%{clip-path:polygon(50% 50%,0% 2%,100% 0%)}to{clip-path:polygon(50% 50%,0% 2%,0% 0%)}}@media (prefers-color-scheme: dark){.lock-screen{color:#fff;background-image:radial-gradient(circle at 0% 0%,#2f4f4fcc,#2f4f4f00 50%),radial-gradient(circle at 100% 0%,#193042cc,#19304200 50%),radial-gradient(circle at 100% 100%,#1c3041cc,#1c304100 50%),radial-gradient(circle at 0% 100%,#1b263bcc,#1b263b00 50%),radial-gradient(circle at 50% 50%,#141e28,#141e28cc,#1b263b66,#1c304133,#1c304100),linear-gradient(to bottom right,#2f4f4f,#1b263b)}.lock-screen__close{background-color:#ffffff1a}.skip-btn{color:#fff;border-color:#fff}.skip-btn__tooltip{color:#222e3a;border:1px solid #f5f6f7;background-color:#fff}.skip-btn__tooltip:after{border-color:transparent transparent #fff}.timer{background-color:#191b25}.timer__circle-backward{opacity:1}.timer--finished .timer__text{color:#5c6977}}</style></template><style>@font-face{font-family:FigtreeVF;src:url(chrome-extension://majdfhpaihoncoakbjgbdhglocklcgno/fonts/FigtreeVF.woff2) format("woff2 supports variations"),url(chrome-extension://majdfhpaihoncoakbjgbdhglocklcgno/fonts/FigtreeVF.woff2) format("woff2-variations");font-weight:100 1000;font-display:swap}</style></veepn-lock-screen></body><grammarly-desktop-integration data-grammarly-shadow-root="true"><template shadowrootmode="open"><style>
div.grammarly-desktop-integration {
position: absolute;
width: 1px;
height: 1px;
padding: 0;
margin: -1px;
overflow: hidden;
clip: rect(0, 0, 0, 0);
white-space: nowrap;
border: 0;
-moz-user-select: none;
-webkit-user-select: none;
-ms-user-select:none;
user-select:none;
}
div.grammarly-desktop-integration:before {
content: attr(data-content);
}
</style><div aria-label="grammarly-integration" role="group" tabindex="-1" class="grammarly-desktop-integration" data-content="{"mode":"full","isActive":true,"isUserDisabled":false}"></div></template></grammarly-desktop-integration></html>