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<body>
<dl>
<div align="center">
<center>
<dt style="line-height: normal; margin-left: 0pt"><span style="mso-bidi-font-family:Arial;font-weight:normal;
mso-bidi-font-weight:bold;font-style:normal;mso-bidi-font-style:italic"><font size="2" face="Arial">GOVERNMENT
OF PAKISTAN<o:p>
</o:p>
</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><font size="2" face="Arial">MINISTRY OF FINANCE, ECONOMIC AFFAIRS,<o:p>
</o:p>
</font></dt>
</center>
</div>
<div align="center">
<center>
<dt><font size="2" face="Arial">STATISTICS & REVENUE<o:p>
</o:p>
</font></dt>
</center>
</div>
<div align="center">
<center>
<dt><font size="2" face="Arial">CENTRAL BOARD OF REVENUE<o:p>
</o:p>
</font></dt>
</center>
</div>
<div align="center">
<center>
<dt><font size="2" face="Arial">*****<o:p>
</o:p>
</font></dt>
</center>
</div>
<div align="right">
<dt style="line-height: 150%"><font face="Arial"><font size="2"><span style="mso-spacerun: yes">
</span><span style="mso-tab-count:2">
</span><span style="mso-tab-count:
1"> </span><span style="mso-spacerun:
yes"> </span>Islamabad, the
18<sup>th</sup> October 2004.<o:p>
</o:p>
</font></font></dt>
</div>
<div align="center">
<center>
<dt><u><span style="mso-bidi-font-size: 10.0pt"><b style="mso-bidi-font-weight: normal; mso-bidi-font-size: 10.0pt"><font face="Arial" size="3">O
R D E R</font></b><font size="2" face="Arial"><b style="mso-bidi-font-weight:normal"><o:p>
</o:p>
</b></font></span></u></dt>
</center>
</div>
<div align="center">
<center>
<dt><b style="mso-bidi-font-weight:normal"><font size="2" face="Arial"><span style="mso-bidi-font-size: 10.0pt">(SALES
TAX)<o:p>
</o:p>
</span></font></b></dt>
</center>
</div>
<dt style="text-align: justify"><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
<dt style="text-align: justify"><font size="2" face="Arial"><b> </b><span style="mso-tab-count: 1">
</span><b>S. R. O.<span style="mso-spacerun:
yes"> </span>858(I)/2004</b>.- WHEREAS, the Shipping Agents including
NVOCCs, International Freight Forwarders, Consolidators and Slot Carriers
were brought to the tax net in the Budget FY 2004-05; and central excise
duty (in GST mode) @ 15% of the commission charges was levied on them. The
rate of CED in respect of NVOCCs, International Freight Forwarders,
Consolidators and Slot Carriers was subsequently reduced from the standard
rate of 15% to Rs. 200/- per �House Bill of Lading� issued by them, vide
Notification No. SRO 621(I)/2004, dated the 17<sup>th</sup> July, 2004; <o:p>
</o:p>
</font></dt>
<dt style="text-align: justify; line-height: 150%"><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
<dt style="text-align: justify"><font size="2" face="Arial"> <span style="mso-tab-count: 1">
</span>AND WHEREAS, the levy imposed on International Freight Forwarders was
a new levy and they were previously not in the registration net, therefore,
a number of International Freight Forwarders could not file their sales tax
returns within the due dates, as defined under sub-section (9) of section 2
of the Sales Tax Act, 1990, due to the lack of knowledge of Sales Tax law
and procedures; <o:p>
</o:p>
</font></dt>
<dt style="text-align: justify; line-height: 150%"><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
<dt style="text-align: justify"><font size="2" face="Arial">
NOW, THEREFORE, in exercise
of the powers conferred under section 34A of the Sales Tax Act, 1990, the
Central Board of Revenue is pleased to exempt, as a special case, whole of
the amount of additional tax and penalty chargeable from the persons
registered as International Freight Forwarders due to late filing of returns
in the tax period of the months of June, July, August and September, 2004,
subject to the following conditions, namely:- <o:p>
</o:p>
</font></dt>
<dt style="text-align: justify; line-height: 150%"><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
<dt style="text-align: justify; text-indent: -18.0pt; line-height: 150%; margin-left: 54.0pt"><font size="2" face="Arial">(i)
<span style="mso-tab-count: 1"> </span>they shall file all outstanding
returns by the 25<sup>th</sup> day of October, 2004;</font></dt>
<dt style="text-align: justify; text-indent: -18.0pt; line-height: 150%; margin-left: 54.0pt"><font size="2" face="Arial">(ii)
<span style="mso-tab-count: 1"> </span>no such exemptions shall be available
to the International Freight Forwarders<span style="mso-tab-count:1"> </span>who
fail to file</font></dt>
<dt style="text-align: justify; text-indent: -18.0pt; margin-left: 54.0pt"><font size="2" face="Arial">
outstanding tax returns by the aforesaid date; and </font></dt>
<dt style="text-align: justify; text-indent: -18.0pt; margin-left: 54.0pt"> </dt>
<dt style="text-align: justify; text-indent: -18.0pt; margin-left: 54.0pt"><font size="2" face="Arial"><o:p>
</o:p>
</font><font size="2" face="Arial">(iii) <span style="mso-tab-count: 1">
</span>no refund of additional tax or penalty, if already paid on account of
late filing of<span style="mso-tab-count:1"> </span>tax returns for the</font></dt>
<dt style="text-align: justify; text-indent: -18.0pt; margin-left: 54.0pt">
<font size="2" face="Arial"> aforesaid tax
periods, shall be admissible. <o:p>
</o:p>
</font></dt>
<dt style="text-align: justify"><font size="2" face="Arial">______________________________________________________________________________________________________<o:p>
</o:p>
</font></dt>
<dt><u><font size="2" face="Arial">[C. No. 1 (6) STR/2004]</font></u></dt>
</dl>
<p> </p>
<dl>
<div align="right">
<dt><font size="2" face="Arial"><b style="mso-bidi-font-weight:normal">
(Muhammad Iqbal Bhawana)</b></font></dt>
</div>
<div align="right">
<dt><span style="mso-bidi-font-weight: bold"><font size="2" face="Arial">
Secretary (STR)<o:p>
</o:p>
</font></span></dt>
</div>
</dl>
</body></html>