| 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/2005/2005sro694.htm -->
<html><head><meta http-equiv="Content-Type" content="text/html; charset=windows-1252">
<meta name="Generator" content="Microsoft Word 11 (filtered)">
<title>2005sro 694.htm</title>
<style>
<!--
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman";}
p.MsoBodyText, li.MsoBodyText, div.MsoBodyText
{margin:0in;
margin-bottom:.0001pt;
text-align:justify;
font-size:12.0pt;
font-family:"Times New Roman";}
@page Section1
{size:8.5in 11.0in;
margin:27.0pt 1.25in 1.0in 1.25in;}
div.Section1
{page:Section1;}
/* List Definitions */
ol
{margin-bottom:0in;}
ul
{margin-bottom:0in;}
-->
</style>
<style type="text/css" id="operaUserStyle"></style><style type="text/css">:root zeus-ad, :root topadblock, :root span[id^="ezoic-pub-ad-placeholder-"], :root guj-ad, :root gpt-ad, :root div[id^="zergnet-widget"], :root div[id^="yandex_ad"], :root div[id^="vuukle-ad-"], :root div[id^="sticky_ad_"], :root div[id^="rc-widget-"], :root div[id^="gpt_ad_"], :root div[id^="ezoic-pub-ad-"], :root div[id^="div-gpt-"], :root div[id^="dfp-ad-"], :root div[id^="advads_ad_"], :root div[id^="adspot-"], :root div[id^="ads300_250-widget-"], :root div[id^="ads300_100-widget-"], :root div[id^="ads250_250-widget-"], :root div[id^="adrotate_widgets-"], :root div[id^="_vdo_ads_player_ai_"], :root div[id*="ScriptRoot"], :root div[id*="MarketGid"], :root div[data-native_ad], :root div[data-mini-ad-unit], :root div[data-insertion], :root div[data-id-advertdfpconf], :root div[data-google-query-id], :root hl-adsense, :root div[data-contentexchange-widget], :root div[data-content="Advertisement"], :root div[data-alias="300x250 Ad 2"], :root div[data-alias="300x250 Ad 1"], :root div[data-adzone], :root div[data-adunit-path], :root div[data-ad-wrapper], :root div[data-ad-targeting], :root div[data-ad-placeholder], :root div[class^="native-ad-"], :root div[data-dfp-id], :root div[class^="kiwi-ad-wrapper"], :root div[class^="Adstyled__AdWrapper-"], :root div[aria-label="Ads"], :root display-ads, :root display-ad-component, :root bottomadblock, :root atf-ad-slot, :root aside[id^="adrotate_widgets-"], :root article.ad, :root ark-top-ad, :root app-advertisement, :root app-ad, :root amp-fx-flying-carpet, :root amp-embed[type="taboola"], :root amp-connatix-player, :root amp-ad-custom, :root amp-ad, :root a[onmousedown^="this.href='https://paid.outbrain.com/network/redir?"][target="_blank"] + .ob_source, :root citrus-ad-wrapper, :root a[onmousedown^="this.href='https://paid.outbrain.com/network/redir?"][target="_blank"], :root a[onmousedown^="this.href='http://paid.outbrain.com/network/redir?"][target="_blank"] + .ob_source, :root a[href^="https://yogacomplyfuel.com/"], :root a[href^="https://www.sugarinstant.com/?partner_id="], :root a[href^="https://www.purevpn.com/"][href*="&utm_source=aff-"], :root a[href^="https://www.privateinternetaccess.com/"] > img, :root a[href^="https://www.onlineusershielder.com/"], :root a[href^="https://www.nutaku.net/signup/landing/"], :root a[href^="https://www.nudeidols.com/cams/"], :root a[href^="https://www.mypornstarcams.com/landing/click/"], :root a[href^="https://www.kingsoffetish.com/tour?partner_id="], :root a[href^="https://www.infowarsstore.com/"] > img, :root a[href^="https://www.highcpmrevenuenetwork.com/"], :root a[href^="https://www.googleadservices.com/pagead/aclk?"], :root a[href^="https://www.goldenfrog.com/vyprvpn?offer_id="][href*="&aff_id="], :root a[href^="https://www.get-express-vpn.com/offer/"], :root a[href^="https://www.financeads.net/tc.php?"], :root a[href^="https://www.brazzersnetwork.com/landing/"], :root div[class^="Display_displayAd"], :root a[href^="https://www.sheetmusicplus.com/?aff_id="], :root a[href^="https://www.bang.com/?aff="], :root a[href^="https://www.adxsrve.com/"], :root a[href^="https://www.5mno3.com/"], :root a[href^="https://webroutetrk.com/"], :root a[href^="https://twinrdsyn.com/"], :root a[href^="https://tsartech.g2afse.com/"], :root [href^="https://www.mypatriotsupply.com/"] > img, :root a[href^="https://trk.softonixs.xyz/"], :root a[href^="https://trk.nfl-online-streams.club/"], :root a[href^="https://tracking.avapartner.com/"], :root a[href^="https://track.wg-aff.com"], :root a[href^="https://track.afcpatrk.com/"], :root a[href^="https://torguard.net/aff.php"] > img, :root div[data-adname], :root a[href^="https://thechleads.pro/"], :root [data-role="tile-ads-module"], :root a[href^="https://adsrv4k.com/"], :root a[href^="https://go.xlviirdr.com"], :root a[href^="https://thaudray.com/"], :root a[href^="https://taghaugh.com/"], :root a[href^="https://click.candyoffers.com/"], :root [href^="https://zstacklife.com/"] img, :root a[href^="https://t.aslnk.link/"], :root a[href^="https://t.adating.link/"], :root a[href^="https://go.trackitalltheway.com/"], :root [href^="https://track.fiverr.com/visit/"] > img, :root a[href^="https://syndication.exoclick.com/"], :root a[href^="https://syndication.dynsrvtbg.com/"], :root a[href^="https://streamate.com/landing/click/"], :root a[href^="https://ad.doubleclick.net/"], :root a[href^="https://static.fleshlight.com/images/banners/"], :root a[href^="https://sTaRtGAMing.net/tienda/"], :root [data-adblockkey], :root a[href^="https://sTARtgamIng.net/tienda/"], :root a[href^="https://aweptjmp.com/"], :root a[href^="https://s.zlinkc.com/"], :root a[href^="https://www.mrskin.com/account/"], :root a[href^="https://s.optzsrv.com/"], :root a[data-obtrack^="http://paid.outbrain.com/network/redir?"], :root a[href^="https://reinstandpointdumbest.com/"], :root a[href^="https://go.strpjmp.com/"], :root a[href^="https://refpa4903566.top/"], :root a[href^="https://pubads.g.doubleclick.net/"], :root a[href^="https://prf.hn/click/"][href*="/camref:"] > img, :root a[href^="https://serve.awmdelivery.com/"], :root a[href^="https://prf.hn/click/"][href*="/adref:"] > img, :root a[href^="https://pb-track.com/"], :root a[href^="https://paid.outbrain.com/network/redir?"], :root ps-connatix-module, :root div[id^="ad_position_"], :root a[href^="https://ovb.im/"], :root div[id^="ad-div-"], :root a[href^="https://newbinotracs.com/"], :root a[href^="https://natour.naughtyamerica.com/track/"], :root [href^="https://stvkr.com/"], :root a[href^="https://mediaserver.entainpartners.com/renderBanner.do?"], :root [href^="https://www.herbanomic.com/"] > img, :root a[href^="https://maymooth-stopic.com/"], :root a[href^="https://loboclick.com"], :root [href^="https://routewebtk.com/"], :root a[href^="https://see.kmisln.com/"], :root .nya-slot[style], :root a[href^="https://a.bestcontentweb.top/"], :root a[href^="https://lobimax.com/"], :root a[href^="https://lead1.pl/"], :root a[href^="https://refpa.top/"], :root a[href^="https://landing.brazzersnetwork.com/"], :root a[href^="https://safesurfingtoday.com/"][href*="?skip="], :root a[href^="https://ads.leovegas.com/redirect.aspx?"], :root a[href^="https://land.brazzersnetwork.com/landing/"], :root a[href^="https://track.adform.net/"], :root [data-css-class="dfp-inarticle"], :root .card-captioned.crd > .crd--cnt > .s2nPlayer, :root a[href^="https://go.tmrjmp.com"], :root a[href^="https://l.hyenadata.com/"], :root a[href^="https://juicyads.in/"], :root a[href^="https://mediaserver.gvcaffiliates.com/renderBanner.do?"], :root a[href^="https://join.dreamsexworld.com/"], :root a[href^="https://itubego.com/video-downloader/?affid="], :root a[href^="https://iqbroker.com/"][href*="?aff="], :root a[href^="https://incisivetrk.cvtr.io/click?"], :root [data-revive-zoneid], :root a[href^="https://googleads.g.doubleclick.net/pcs/click"], :root a[href^="https://clk.wrenchsound.store/"], :root a[href^="https://go.zybrdr.com"], :root [href^="http://join.michelle-austin.com/"], :root [class^="tile-picker__CitrusBannerContainer-sc-"], :root a[href^="https://go.xxxiijmp.com"], :root a[href^="https://go.xtbaffiliates.com/"], :root a[href^="https://ismlks.com/"], :root a[href^="//a.bestcontentfare.top/"], :root [href^="https://www.mypillow.com/"] > img, :root a[href^="https://azpresearch.club/"], :root a[href^="https://go.xlirdr.com"], :root a[href^="https://go.skinstrip.net"][href*="?campaignId="], :root a[href^="https://go.markets.com/visit/?bta="], :root a[href^="https://billing.purevpn.com/aff.php"] > img, :root a[href^="https://go.hpyrdr.com/"], :root a[href^="https://go.goaserv.com/"], :root a[href^="https://go.dmzjmp.com"], :root a[href^="https://twinrdsrv.com/"], :root a[href^="https://go.admjmp.com/"], :root [href^="https://kingered-banctours.com/"], :root a[href^="https://get.surfshark.net/aff_c?"][href*="&aff_id="] > img, :root a-ad, :root a[href^="https://affiliate.rusvpn.com/click.php?"], :root a[href^="https://geniusdexchange.com/"], :root a[href^="https://frameworkdeserve.com/"], :root a[href^="https://flirtandsweets.life/"], :root a[href^="https://www.mrskin.com/tour"], :root a[href^="https://financeads.net/tc.php?"], :root div[data-native-ad], :root a[href^="https://engine.trackingdesks.com/"], :root a[data-redirect^="https://paid.outbrain.com/network/redir?"], :root [href^="https://www.reimageplus.com/"], :root a[href^="https://engine.phn.doublepimp.com/"], :root a[href^="https://engine.blueistheneworanges.com/"], :root div[id^="optidigital-adslot"], :root a[href^="https://wantopticalfreelance.com/"], :root a[href^="https://dl-protect.net/"], :root a[href^="https://datingoffers30.info/"], :root a[href^="https://clixtrac.com/"], :root a[href^="https://click.linksynergy.com/fs-bin/"] > img, :root ad-shield-ads, :root a[href^="https://sTartGAMinG.net/tienda/"], :root AD-TRIPLE-BOX, :root a[href^="https://click.hoolig.app/"], :root a[href^="https://track.totalav.com/"], :root img[src^="https://images.purevpnaffiliates.com"], :root a[href^="https://porntubemate.com/"], :root a[href^="http://www.gfrevenge.com/landing/"], :root a[href^="https://clickadilla.com/"], :root a[href^="https://click.dtiserv2.com/"], :root a[href^="https://go.xlvirdr.com"], :root a[href^="http://www.iyalc.com/"], :root a[href^="https://claring-loccelkin.com/"], :root [class^="s2nPlayer"], :root a[href^="https://chaturbate.jjgirls.com/?track="], :root a[href^="https://chaturbate.com/in/?track="], :root a[href^="https://chaturbate.com/in/?tour="], :root a[href^="https://cams.imagetwist.com/in/?track="], :root a[href^="https://go.gldrdr.com/"], :root a[href^="https://buqkrzbrucz.com/"], :root a[href^="https://affcpatrk.com/"], :root a[href^="https://bongacams2.com/track?"], :root a[href^="https://www.sheetmusicplus.com/"][href*="?aff_id="], :root a[href^="https://bngpt.com/"], :root a[href^="https://bluedelivery.pro/"], :root a[href^="https://black77854.com/"], :root a[href^="https://bc.game/"], :root a[href^="https://ndt5.net/"], :root a[href^="https://batheunits.com/"], :root a[target="_blank"][onmousedown="this.href^='http://paid.outbrain.com/network/redir?"], :root a[href^="https://banners.livepartners.com/"], :root a[href^="//whulsaux.com/"], :root a[href^="https://m.do.co/c/"] > img, :root [href="https://masstortfinancing.com"] img, :root a[href^="https://bongacams10.com/track?"], :root a[href^="https://albionsoftwares.com/"], :root a[href^="https://t.hrtye.com/"], :root a[href^="https://go.etoro.com/"] > img, :root a[href^="https://convertmb.com/"], :root a[href^="https://join.sexworld3d.com/track/"], :root a[href^="https://intenseaffiliates.com/redirect/"], :root a[href^="https://ads.ad4game.com/"], :root [id^="google_ads_iframe"], :root a[href^="https://syndication.optimizesrv.com/"], :root a[href^="https://affpa.top/"], :root a[href^="https://adnetwrk.com/"], :root a[href^="https://adjoincomprise.com/"], :root [href^="http://misslinkvocation.com/"], :root a[href^="https://adclick.g.doubleclick.net/"], :root a[href^="https://www.bet365.com/"][href*="affiliate="], :root [href^="https://r.kraken.com/"], :root a[href^="https://mmwebhandler.aff-online.com/"], :root a[href^="https://go.nordvpn.net/aff"] > img, :root [href^="http://clicks.totemcash.com/"], :root a[href^="https://misspkl.com/"], :root a[href^="https://ad.zanox.com/ppc/"] > img, :root a[href^="https://ad.kubiccomps.icu/"], :root a[href^="https://a2.adform.net/"], :root a[href^="https://iactrivago.ampxdirect.com/"], :root a[href^="https://a.medfoodhome.com/"], :root a[href^="https://adultfriendfinder.com/go/"], :root a[href^="https://a.bestcontentoperation.top/"], :root [data-m-ad-id], :root a[href^="https://a-ads.com/"], :root a[href^="https://join.virtualtaboo.com/track/"], :root a[href^="https://StarTGAminG.net/tienda/"], :root a[href^="https://cpmspace.com/"], :root [href^="https://freecourseweb.com/"] > .sitefriend, :root a[href^="https://prf.hn/click/"][href*="/creativeref:"] > img, :root a[href^="http://www.adultempire.com/unlimited/promo?"][href*="&partner_id="], :root a[href^="https://1betandgonow.com/"], :root [href="https://ourgoldguy.com/contact/"] img, :root a[href^="https://brightadnetwork.com/"], :root [href^="https://www.avantlink.com/click.php"] img, :root a[href^="http://www.onwebcam.com/random?t_link="], :root a[href^="http://www.mrskin.com/tour"], :root a[href^="https://agacelebir.com/"], :root a[href^="https://spygasm.com/track?"], :root a[href^="http://d2.zedo.com/"], :root a[href^="http://www.friendlyduck.com/AF_"], :root a[href^="http://trk.globwo.online/"], :root a[href^="http://traffic.tc-clicks.com/"], :root a[href^="http://tour.mrskin.com/"], :root a[href^="https://funkydaters.com/"], :root [id^="ad_sky"], :root a[href^="http://https://www.get-express-vpn.com/offer/"], :root div[id^="google_dfp_"], :root a[href^="http://googleads.g.doubleclick.net/pcs/click"], :root .rc-cta[data-target], :root [href^="http://go.cm-trk2.com/"], :root a[href^="http://click.payserve.com/"], :root a[href^="https://porngames.adult/?SID="], :root a[href^="https://landing1.brazzersnetwork.com"], :root #slashboxes > .deals-rail, :root [href^="http://globsads.com/"], :root [href^="https://www.brighteonstore.com/products/"] img, :root a[href^="http://bc.vc/?r="], :root a[href^="https://mityneedn.com/"], :root [href^="http://homemoviestube.com/"], :root a[href^="http://ad.doubleclick.net/"], :root a[href^="//zunsoach.com/"], :root a[href^="http://static.fleshlight.com/images/banners/"], :root a[href^="https://a.adtng.com/"], :root a[href^="//pubads.g.doubleclick.net/"], :root a[href^="https://femglobal.app/"], :root a[href^="//go.eabids.com/"], :root [data-d-ad-id], :root a[href*=".engine.adglare.net/"], :root [href^="https://awbbjmp.com/"], :root a[href^="https://tracker.loropartners.com/"], :root #kt_player > a[target="_blank"], :root a[href*=".cfm?fp="][href*="&maxads="], :root [data-dynamic-ads], :root a[data-widget-outbrain-redirect^="http://paid.outbrain.com/network/redir?"], :root [data-ad-width], :root [href^="https://join.playboyplus.com/track/"], :root a[data-url^="http://paid.outbrain.com/network/redir?"] + .author, :root a[href^="https://axdsz.pro/"], :root a[href^="http://bodelen.com/"], :root a[data-oburl^="https://paid.outbrain.com/network/redir?"], :root [href^="https://cpa.10kfreesilver.com/"], :root a[href^="https://a.bestcontentfood.top/"], :root a[href^="http://wct.link/"], :root [href^="https://goldforyourfuture.com/clk.trk"] img, :root [href^="https://infinitytrk.com/"], :root [onclick^="location.href='http://www.reimageplus.com"], :root [id^="section-ad-banner"], :root a[href^="https://go.julrdr.com/"], :root .trc_rbox_div .syndicatedItemUB, :root [href^="https://zone.gotrackier.com/"], :root a[href^="https://visit-website.com/"], :root [href^="https://detachedbates.com/"], :root [href^="https://www.targetingpartner.com/"], :root a[href^="https://fourwhenstatistics.com/"], :root [href^="https://www.restoro.com/"], :root a[href^="https://join.virtuallust3d.com/"], :root .section-subheader > .section-hotel-prices-header, :root [href^="https://go.affiliatexe.com/"], :root [href^="https://www.hostg.xyz/"] > img, :root [href^="https://ilovemyfreedoms.com/landing-"], :root a[href^="https://staRTgaming.net/tienda/"], :root a[href^="https://STaRtgAmInG.net/tienda/"], :root a[href^="http://adultfriendfinder.com/go/"], :root a[href^="https://fastestvpn.com/lifetime-special-deal?a_aid="], :root a[href^="https://tour.mrskin.com/"], :root div[id^="ad-position-"], :root a[href^="http://affiliate.glbtracker.com/"], :root a[href^="https://leg.xyz/?track="], :root div[id^="crt-"][style], :root a[href^="http://adultgames.xxx/"], :root a[href^="https://traffic.bannerator.com/"], :root [href^="https://shiftnetwork.infusionsoft.com/go/"] > img, :root a[onmousedown^="this.href='http://paid.outbrain.com/network/redir?"][target="_blank"], :root [href^="https://secure.bmtmicro.com/servlets/"], :root a[href^="https://losingoldfry.com/"], :root .scroll-fixable.rail-right > .deals-rail, :root a[href^="https://oackoubs.com/"], :root a[href^="https://ak.psaltauw.net/"], :root a[href^="https://awptjmp.com/"], :root a[href^="https://go.goasrv.com/"], :root [href^="http://mypillow.com/"] > img, :root a[href^="http://bongacams.com/track?"], :root a[href^="https://fleshlight.sjv.io/"], :root [data-ad-manager-id], :root a[href^="https://promo-bc.com/"], :root a[href^="https://clicks.pipaffiliates.com/"], :root [href^="https://noqreport.com/"] > img, :root a[href^="https://www.highperformancecpmgate.com/"], :root a[href^="https://t.grtyi.com/"], :root [href^="https://mylead.global/stl/"] > img, :root [href^="https://mypatriotsupply.com/"] > img, :root [data-freestar-ad], :root a[href^="https://fc.lc/ref/"], :root #leader-companion > a[href], :root a[href^="https://transfer.xe.com/signup/track/redirect?"], :root .vid-present > .van_vid_carousel__padding, :root [href^="https://track.aftrk1.com/"], :root div[id^="adngin-"], :root [data-rc-widget], :root a[href^="https://go.xxxijmp.com"], :root [href^="https://istlnkcl.com/"], :root [href^="https://go.4rabettraff.com/"], :root a[href^="https://tm-offers.gamingadult.com/"], :root [href^="https://charmingdatings.life/"], :root [href^="https://glersakr.com/"], :root ins.adsbygoogle, :root a[href^="https://1startfiledownload1.com/"], :root .trc_rbox_border_elm .syndicatedItem, :root a[href^="http://www.onclickmega.com/jump/next.php?"], :root a[href^="https://italarizege.xyz/"], :root a[href^="https://wittered-mainging.com/"], :root [href^="https://engine.gettopple.com/"], :root [data-id^="div-gpt-ad"], :root a[href^="https://k2s.cc/pr/"], :root [href^="https://affect3dnetwork.com/track/"], :root a[href^="https://camfapr.com/landing/click/"], :root [href="//sexcams.plus/"], :root a[href^="https://go.currency.com/"], :root [href^="http://www.mypillow.com/"] > img, :root div[id^="div-ads-"], :root [href^="https://rapidgator.net/article/premium/ref/"], :root [href^="https://join3.bannedsextapes.com"], :root div[data-spotim-slot], :root [href^="https://antiagingbed.com/discount/"] > img, :root a[href^="https://go.247traffic.com/"], :root [href^="https://join.girlsoutwest.com/"], :root [href^="http://trafficare.net/"], :root a[href^="https://tc.tradetracker.net/"] > img, :root a[href^="https://adserver.adreactor.com/"], :root [href^="http://join.shemalesfromhell.com/"], :root [id^="ad_slider"], :root #searchResultsList > div > div[onclick$="'inline.ad'});"], :root [data-adbridg-ad-class], :root a[href^="http://www.adultdvdempire.com/?partner_id="][href*="&utm_"], :root [href^="http://join.shemale.xxx/"], :root a[href^="https://ads.betfair.com/redirect.aspx?"], :root [href^="http://www.fleshlightgirls.com/"], :root [href^="http://join.trannies-fuck.com/"], :root .trc_rbox .syndicatedItem, :root a[href^="http://cam4com.go2cloud.org/aff_c?"], :root a[href^="https://thefacux.com/"], :root a[href^="https://ads.planetwin365affiliate.com/redirect.aspx?"], :root [href^="http://join.rodneymoore.com/"], :root a[href*=".trust.zone"], :root [href^="https://shrugartisticelder.com"], :root [href^="https://go.xlrdr.com"], :root a[href^="https://staRTgamIng.net/tienda/"], :root div[id^="lazyad-"], :root a[href^="http://com-1.pro/"], :root [name^="google_ads_iframe"], :root a[href^="https://go.xxxjmp.com"], :root [data-desktop-ad-id], :root [href^="https://wct.link/"], :root div[recirculation-ad-container], :root [href^="https://traffserve.com/"], :root [href="https://www.masstortfinancing.com/"] > img, :root .ob_container .item-container-obpd, :root [id^="div-gpt-ad"], :root [href^="https://mypillow.com/"] > img, :root [href^="https://ad.admitad.com/"], :root [data-testid="ad_testID"], :root a[href^="https://u.expresstech.io/"], :root a[href^="https://www.geekbuying.com/dynamic-ads/"], :root a[href^="https://lnkxt.bannerator.com/"], :root [href="https://jdrucker.com/gold"] > img, :root [href^="https://v.investologic.co.uk/"], :root [href^="https://mystore.com/"] > img, :root ADS-RIGHT, :root [href^="https://cipledecline.buzz/"], :root a[href^="https://track.ultravpn.com/"], :root [href^="https://goldcometals.com/clk.trk"], :root a[href^="https://go.hpyjmp.com"], :root [data-mobile-ad-id], :root a[href^="http://tc.tradetracker.net/"] > img, :root a[href^="http://affiliates.thrixxx.com/"], :root a[href^="https://www.adultempire.com/"][href*="?partner_id="], :root [data-template-type="nativead"], :root [data-ad-name], :root [data-ez-name], :root a[href^="http://go.xtbaffiliates.com/"], :root a[href^="https://consali.com/"], :root .grid > .container > #aside-promotion, :root DFP-AD, :root .trc_related_container div[data-item-syndicated="true"], :root a[href^="https://www.liquidfire.mobi/"], :root [href^="https://click2cvs.com/"], :root a[href^="https://startgAming.net/tienda/"], :root [href^="https://safer-redirection.com"], :root [href^="https://optimizedelite.com/"] > img, :root [data-name="adaptiveConstructorAd"], :root [onclick*="content.ad/"], :root AMP-AD, :root [data-ad-cls], :root [id^="ad-wrap-"], :root div[id^="taboola-stream-"], :root [href^="https://go.astutelinks.com/"], :root [class^="amp-ad-"], :root [href^="https://affiliate.fastcomet.com/"] > img, :root [class^="adDisplay-module"], :root AD-SLOT, :root a[href^="https://go.xlviiirdr.com"], :root [href^="http://join.shemalepornstar.com/"], :root a[href^="http://partners.etoro.com/"], :root [data-advadstrackid], :root [href^="https://trackfin.asia/"], :root .plistaList > .plista_widget_underArticle_item[data-type="pet"], :root .ob_dual_right > .ob_ads_header ~ .odb_div, :root .trc_rbox_div .syndicatedItem, :root div[data-adunit], :root app-large-ad, :root [href^="https://turtlebids.irauctions.com/"] img, :root a[href^="https://www.adskeeper.com"], :root [href^="https://totlnkcl.com/"], :root [data-ad-module], :root a[href^="https://cam4com.go2cloud.org/"], :root a[href^="http://li.blogtrottr.com/click?"], :root a[href^="https://go.cmtaffiliates.com/"], :root a[href^="https://bs.serving-sys.com"], :root [href^="http://residenceseeingstanding.com/"], :root a[href*="//lkstrck2.com/"], :root .plistaList > .itemLinkPET, :root a[href^="https://traffdaq.com/"], :root [class^="div-gpt-ad"], :root a[href^="https://refpazkjixes.top/"], :root #mgb-container > #mgb, :root [href^="https://www.cloudways.com/en/?id"], :root a[href^="https://trk.sportsflix4k.club/"], :root a[href^="https://go.xlivrdr.com"] { display: none !important; }</style></head>
<body lang="EN-US">
<div class="Section1">
<p class="MsoBodyText" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial">GOVERNMENT OF PAKISTAN</span></b></p>
<p class="MsoBodyText" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial">MINISTRY OF FINANCE, ECONOMIC
AFFAIRS,</span></b></p>
<p class="MsoBodyText" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial">STATISTICS & REVENUE</span></b></p>
<p class="MsoBodyText" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial">CENTRAL BOARD OF REVENUE</span></b></p>
<p class="MsoBodyText" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial">*****</span></b></p>
<p class="MsoBodyText" align="right" style="text-align:right"><span style="font-size:10.0pt;font-family:Arial">Islamabad</span><span style="font-size:10.0pt;font-family:Arial">, the 11<sup>th</sup> July, 2005.</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoBodyText" align="center" style="text-align:center"><b><u><span style="font-size:10.0pt;font-family:Arial">NOTIFICATION</span></u></b></p>
<p class="MsoBodyText" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial">(SALES TAX)</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoBodyText" style="line-height:150%"><span style="font-size:10.0pt;
line-height:150%;font-family:Arial"> S.R.O.
694(I)/2005.� In exercise of the powers conferred by section 71 of the Sales
Tax Act, 1990, read with clause (9) of section 2, sections 3, 3AA and 4,
sub-section (2) of section 6, section 7A, clause (b) of sub-section (1) of
section 8, clause (a) of sub-section (2) of section 13, sub-section (3) of
section 22, section 23, sections 26AA and 34A and the first and second provisos
to section 45 thereof, the Federal Government is pleased to direct that the
following amendments shall be made in the Sales Tax Special Procedures Rules,
2005, namely:�</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoBodyText" style="margin-left:.5in;line-height:200%"><span style="font-size:10.0pt;line-height:200%;font-family:Arial"> In the
aforesaid Rules, after rule 122, the following new Chapter shall be inserted,
namely:�</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoBodyText" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial">�CHAPTER XVII</span></b></p>
<p class="MsoBodyText" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoBodyText" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial">SPECIAL PROCEDURE FOR PAYMENT OF
SALES TAX BY MANUFACTURERS OF BISCUITS AND CONFECTIONERY </span></b></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">122A.</span></b><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> <b>Application.�
</b> The provisions of this Chapter shall apply to the manufacturers of biscuits
and confectionery who are required to pay sales tax on printed retail price in
terms of clause (a) of sub-section(2) of section 3 of the Act, read with the
Third Schedule thereto.</span></p>
<p class="MsoBodyText" style="text-indent:.5in"><b><span style="font-size:10.0pt;
font-family:Arial"> </span></b></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">122B. Definitions.�
</span></b><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> (1) In
this Chapter, unless there is anything repugnant in the subject or context,<b>�</b></span></p>
<p class="MsoBodyText" style="text-indent:.5in"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="MsoBodyText" style="margin-left:1.0in;text-indent:-.5in"><span style="font-size:10.0pt;font-family:Arial">(a)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;font-family:Arial">�Act� means the
Sales Tax Act, 1990;</span></p>
<p class="MsoBodyText" style="margin-left:.5in"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="MsoBodyText" style="margin-left:1.0in;text-indent:-.5in;line-height:
150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial">(b)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">�manufacturer�
means the person registered as manufacturer of biscuits and confectionery
under this Act; and</span></p>
<p class="MsoBodyText" style="margin-left:.5in"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="MsoBodyText" style="margin-left:1.0in;text-indent:-.5in;line-height:
150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial">(c)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">�retail
price�, with reference to the items specified in the Third Schedule to the Act,
means the price fixed or declared by the manufacturer at which any particular
brand or variety of biscuits or confectionery should be sold to the general
body of consumers.</span></p>
<p class="MsoBodyText" style="margin-left:.5in"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial">(2) All
other expressions and words used, but not defined in this Chapter, shall have
the same meaning as is assigned to them under the Act.</span></p>
<p class="MsoBodyText" style="line-height:150%"><span style="font-size:10.0pt;
line-height:150%;font-family:Arial"> </span></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">122C.</span></b><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> <b>Mode of
payment of tax.� </b>All the registered manufacturers shall, in addition to the
sales tax payable at the rate of fifteen percent of the value at which the
goods are cleared or supplied from the factory ( ex-factory price), pay sales
tax on a value addition of twelve per cent in lieu of sales tax payable on the
basis of printed retail price, as illustrated below:�</span></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">ILLUSTRATION:</span></b></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial">(a) Value of
supplies prior to value addition= Rs. 100/-</span></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial">(b) Sales
tax @ 15% = Rs. 15/-</span></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial">(c) Ex-factory
price = (a) + (b) = Rs. 115/-</span></p>
<p class="MsoBodyText" style="margin-left:1.0in;text-indent:-.5in"><span style="font-size:10.0pt;font-family:Arial">(d) Value of supplies with
value addition of 12% = [c + (c x 12 /100)] or 115 + (115 x 12 / 100) =
Rs. 128.80/- </span></p>
<p class="MsoBodyText" style="margin-left:1.0in;text-indent:-.5in"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoBodyText" style="margin-left:1.0in;text-indent:-.5in"><span style="font-size:10.0pt;font-family:Arial">(e) Value addition on which
sales tax is payable = [(d) � (c)] or 128.8 (-) 115 = Rs. 13.80/-</span></p>
<p class="MsoBodyText" style="margin-left:1.0in;text-indent:-.5in"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoBodyText" style="margin-left:1.0in;text-indent:-.5in"><span style="font-size:10.0pt;font-family:Arial">(f) Amount of sales tax on
value addition = [e x 15 / 100] or 13.80x 15 / 100 = Rs. 2.07/- </span></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoBodyText" style="margin-left:1.0in;text-indent:-.5in"><span style="font-size:10.0pt;font-family:Arial">(g) Total sales tax payable
by a manufacturer = [(b) + (f)] or [15 (+) 2.07] = <b>Rs. 17.07/-</b></span></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">122D.</span></b><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> <b>Determination
of tax liability.�</b> While determining his tax liability, a
manufacturer shall be entitled to claim input tax credit for the tax paid on
account of taxable purchases or imports made by him and utilities like gas or
electricity consumed for furtherance of taxable activity, against his output
tax liability, subject to the conditions, limitations, and restrictions
prescribed under section 7 and 8 of the Act and the rules or notifications
issued thereunder and subject to fulfillment of the conditions laid down under
section 73 of the Act.</span></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">122E. Printing
of retail price.� </span></b><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">The retail price inclusive of sales tax shall be legibly,
prominently and indelibly printed or embossed by a manufacturer on each
article, packet, container, package, cover or label, as the case may be. The
manufacturer, who for any reason, cannot have the retail price printed, shall
declare to the Collector of Sales Tax having jurisdiction the retail price, at
which the item would be sold to the general body of consumers, along with the
reasons or justification for not printing the retail price.</span></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><b><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></b></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">122F. Records.� </span></b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">Every manufacturer
shall maintain the records prescribed under section 22 of the Act or any
notification issued thereunder.�.</span></p>
<div style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 1.0pt 0in">
<p class="MsoBodyText" style="border:none;padding:0in"><span style="font-size:
10.0pt;font-family:Arial"> </span></p>
<p class="MsoBodyText" style="border:none;padding:0in"><span style="font-size:
10.0pt;font-family:Arial"> </span></p>
</div>
<p class="MsoBodyText"><u><span style="font-size:10.0pt;font-family:Arial">[C.
No. 1(2)STR/2002</span></u><span style="font-size:10.0pt;font-family:Arial">].</span></p>
<p class="MsoBodyText" align="right" style="text-align:right"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoBodyText" align="right" style="text-align:right"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoBodyText" align="right" style="text-align:right"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoBodyText" align="right" style="text-align:right"><b><span style="font-size:10.0pt;font-family:Arial">(SHAHID AHMAD)</span></b></p>
<p class="MsoBodyText" align="right" style="text-align:right"><span style="font-size:10.0pt;font-family:Arial">Additional Secretary</span></p>
<p class="MsoBodyText" align="right" style="text-align:right"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
</div>
</body></html>