| 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=(0068)https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2002sro342st.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>
<meta name="GENERATOR" content="Microsoft FrontPage 4.0">
<meta name="ProgId" content="FrontPage.Editor.Document">
<title>S.R.O. 342(I)/2002</title>
</head>
<body data-new-gr-c-s-check-loaded="14.1242.0" data-gr-ext-installed="">
<h1 align="center" style="text-align:center"><span style="text-decoration:none;
text-underline:none"><font face="Tahoma" size="2">GOVERNMENT OF PAKISTAN<o:p>
</o:p>
</font></span></h1>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><font face="Tahoma" size="2">MINISTRY OF FINANCE, ECONOMIC AFFAIRS,<o:p>
</o:p>
</font></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><font face="Tahoma" size="2">STATISTICS AND REVENUE<o:p>
</o:p>
</font></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><font face="Tahoma" size="2"><b style="mso-bidi-font-weight:
normal">(REVENUE DIVISION)</b></font><b style="mso-bidi-font-weight:
normal"><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></b></p>
<h2 align="right"><font face="Tahoma" size="2">Islamabad, the 15<sup>th</sup>
June, 2002.<o:p>
</o:p>
</font></h2>
<h1 align="center" style="text-align:center"><font face="Tahoma" size="2">NOTIFICATION<o:p>
</o:p>
</font></h1>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><font face="Tahoma" size="2">(SALES TAX)</font></b><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%"><font face="Tahoma" size="2"><span style="mso-tab-count:1">
</span><b>S.R.O. 342(I)/2002</b>. In exercise of the powers conferred by serial
No. 6 of the Fifth Schedule to the Sales Tax Act, 1990, the Federal Government
is pleased to specify that zero-rating of sales tax shall be available only to
supplies of locally manufactured plant and machinery to petroleum and gas sector
Exploration and Production Companies, including OGDC, their contractors and
sub-contractors, subject to the following conditions, namely: </font><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></p>
<p class="MsoNormal" style="margin-left:114.0pt;text-align:justify;text-indent:
-42.0pt;line-height:150%;mso-list:l21 level1 lfo47;tab-stops:list 78.0pt 114.0pt"><font face="Tahoma" size="2">(i)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>zero-rating shall be allowed only in respect of such plant and machinery
as is specifically recommended by the relevant Regulatory Authority as defined
in Annexure-VI to the Petroleum Policy, 1994 in view of their project
requirements;</font><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></p>
<p class="MsoNormal" style="margin-left:114.0pt;text-align:justify;text-indent:
-42.0pt;line-height:150%;mso-list:l21 level1 lfo47;tab-stops:list 114.0pt"><font face="Tahoma" size="2">(ii)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>such companies shall at the time of purchase of plant and machinery,
furnish to the Collector of Sales Tax an indemnity bond in the form at Annex-I
and produce installation certificate within two years of the purchase of such
plant and machinery in the form at Annex-II;</font><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></p>
<p class="MsoNormal" style="margin-left:114.0pt;text-align:justify;text-indent:
-42.0pt;line-height:150%;mso-list:l21 level1 lfo47;tab-stops:list 114.0pt"><font face="Tahoma" size="2">(iii)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>these companies shall be entitled to shift such plant and machinery from
one project to another project site as authorized by the Regulatory Authority;
and</font><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></p>
<p class="MsoNormal" style="margin-left:114.0pt;text-align:justify;text-indent:
-42.0pt;line-height:150%;mso-list:l21 level1 lfo47;tab-stops:list 114.0pt"><font face="Tahoma" size="2">(iv)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>sales tax shall be payable in case such plant and machinery is sold to
any unregistered person before the expiry of seven years of the purchase.�</font></p>
<p class="MsoBodyText" align="right" style="text-align:right;line-height:150%"><b style="mso-bidi-font-weight:normal"><u><font face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt">ANNEX-I<o:p>
</o:p>
</span></font></u></b></p>
<p class="MsoBodyText" align="right" style="text-align:right;line-height:150%"><font face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-style: italic">[</span><i style="mso-bidi-font-style:normal"><u><span style="mso-bidi-font-size: 10.0pt">See</span></u></i><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-style: italic">
para (ii)]</span><i style="mso-bidi-font-style:
normal"><u><span style="mso-bidi-font-size: 10.0pt"><o:p>
</o:p>
</span></u></i></font></p>
<p class="MsoBodyText" align="center" style="text-align:center;line-height:150%"><b style="mso-bidi-font-weight:normal"><u><font face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt">INDEMNITY
BOND</span></font></u></b><font face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt"> <o:p>
</o:p>
</span></font></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><font face="Tahoma" size="2">THIS
DEED OF INDEMNITY is made on the ______ date of __________BETWEEN Messrs.
_________________________________having sales tax registration No.__________
thereinafter called �the purchaser� which means and includes their
successors, administrators, executors and assignees) of the one part, AND the
President of Pakistan through the Collector of Sales Tax___________(hereinafter
called the �Collector of the Sales Tax�, of the other part.</font><font face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt"> <o:p>
</o:p>
</span></font></p>
<p class="MsoBodyText" style="line-height:150%"><font face="Tahoma" size="2"><span style="mso-tab-count:1">
</span>WHEREAS the Federal Government, by its decision contained in Notification
No. S.R.O. 342(I)/2002, dated the 15<sup>th</sup> June, 2002 and subject to the
conditions specified in the said Notification, has been pleased to direct that
such machinery shall be charged to sales tax at the rate of zero-percent, in
accordance with the said Notification.</font><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="text-indent:.5in;line-height:150%"><font face="Tahoma" size="2">NOW,
THEREFORE, in consideration of the supply of the machinery without payment of
sales tax, the purchasers bind themselves to pay on demand to the Government of
Pakistan the sum of Rs.________________ being the sales tax leviable on the
machinery at standard rate, along with additional tax under section 34 of the
Sales Tax Act, 1990, if the purchaser fails�</font><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="margin-left:.5in;line-height:150%"><font face="Tahoma" size="2">(i)
<span style="mso-tab-count:1">
</span>to produce an installation certificate from Assistant Collector of Sales
Tax of respective jurisdiction within two year from the date of the purchase of
the machinery, to the effect that the machinery has been installed; and</font><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="margin-left:.5in;line-height:150%"><font face="Tahoma" size="2">(ii)
<span style="mso-tab-count:1">
</span>to produce such other evidence as the Collector of Sales Tax may require
to satisfy himself that the plant or machinery has been installed in accordance
with the conditions of the said Notification.</font><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%"><font face="Tahoma" size="2"><span style="mso-tab-count:1">
</span>The purchasers further agree and bind themselves that the amount covered
by this Bond shall be recovered as arrears of sales tax under section 48 of the
Sales Tax Act, 1990.<o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%"><font face="Tahoma" size="2"><span style="mso-tab-count:1">
</span>This Bond shall be cancelled and returned when the aforesaid certificate
has been produced and the Collector of Sales Tax is satisfied that the purchaser
have fulfilled all the conditions of this Bond in the said Notification.<o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%"><font face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt"> </span><o:p>
</o:p>
</font>
<font face="Tahoma" size="2">Signed by purchaser on this _________________ day
of __________200____.</font><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%" align="right"><font face="Tahoma" size="2"><span style="mso-spacerun: yes"> </span><span style="mso-tab-count:2">
</span><span style="mso-tab-count:
2">
</span><span style="mso-tab-count:1">
</span>________________________<o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%" align="right"><font face="Tahoma" size="2"><span style="mso-tab-count:2">
</span><span style="mso-tab-count:
2">
</span><span style="mso-tab-count:2">
</span><span style="mso-tab-count:
1"> </span>Managing
Director<o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%" align="right"><font face="Tahoma" size="2"><span style="mso-spacerun: yes"> </span><span style="mso-tab-count:2">
</span><span style="mso-tab-count:
2">
</span><span style="mso-tab-count:1">
</span>(Name and permanent address)</font><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%"><font face="Tahoma" size="2"><span style="mso-spacerun: yes"> </span><span style="mso-tab-count:1">
</span><o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%" align="right"><font face="Tahoma" size="2"><span style="mso-tab-count:2">
</span><span style="mso-tab-count:
2">
</span><span style="mso-tab-count:2">
</span><span style="mso-tab-count:1">
</span>Collector of Sales Tax or his<o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%" align="right"><font face="Tahoma" size="2"><span style="mso-tab-count:2">
</span><span style="mso-tab-count:
2">
</span><span style="mso-tab-count:2">
</span><span style="mso-spacerun: yes">
</span>authorized officer<o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%" align="right"><font face="Tahoma" size="2"><span style="mso-spacerun: yes"> </span><span style="mso-tab-count:2">
</span><span style="mso-tab-count:
2">
</span><span style="mso-tab-count:2">
</span><span style="mso-spacerun: yes"> </span>(On
behalf of President)</font><font face="Tahoma" size="2"><o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%"><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%"><font face="Tahoma" size="2">Witness_________________________________________________________________<o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%"><font face="Tahoma" size="2"><span style="mso-spacerun: yes"> </span><span style="mso-tab-count:2">
</span><span style="mso-tab-count:1">
</span><i style="mso-bidi-font-style:normal">(Signature, name, designation and
full address)</i></font><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%"><font face="Tahoma" size="2">Witness_________________________________________________________________<o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%"><font face="Tahoma" size="2"><span style="mso-spacerun: yes"> </span><span style="mso-tab-count:2">
</span><span style="mso-tab-count:1">
</span><i style="mso-bidi-font-style:normal">(Signature, name, designation and
full address)<o:p>
</o:p>
</i></font><u><font face="Tahoma" size="2"><o:p>
</o:p>
</font></u></p>
<p class="MsoBodyText" style="line-height:150%"><u><font face="Tahoma" size="2">Note</font></u><font face="Tahoma" size="2">.�The
bond shall be written on appropriate non-judicial stamp paper and shall be
witnessed by a Government servant in BS-16 or above, an Oath Commissioner, a
Notary Public or an officer of a Scheduled Bank.<o:p>
</o:p>
</font></p>
<p class="MsoBodyText" align="center" style="text-align:center;line-height:150%"><font face="Tahoma" size="2">*<span style="mso-spacerun: yes">
</span>*<span style="mso-spacerun: yes"> </span>*<span style="mso-spacerun:
yes"> </span>*<span style="mso-spacerun: yes"> </span>*<span style="mso-spacerun: yes">
</span>*<span style="mso-spacerun: yes"> </span>*<span style="mso-spacerun: yes">
</span>*<span style="mso-spacerun:
yes"> </span>*<span style="mso-spacerun: yes"> </span>*<span style="mso-spacerun: yes">
</span>*<span style="mso-spacerun: yes"> </span>*<span style="mso-spacerun: yes">
</span>*<span style="mso-spacerun:
yes"> </span>*<span style="mso-spacerun: yes"> </span>*<span style="mso-spacerun: yes">
</span>*</font><b style="mso-bidi-font-weight:normal"><u><font face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt"><o:p>
</o:p>
</span></font></u></b></p>
<p class="MsoBodyText" align="right" style="text-align:right;line-height:150%"><b style="mso-bidi-font-weight:normal"><u><font face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt">ANNEX-II<o:p>
</o:p>
</span></font></u></b></p>
<p class="MsoBodyText" align="right" style="text-align:right;line-height:150%"><font face="Tahoma" size="2"><span style="mso-bidi-font-style: italic">[</span><i style="mso-bidi-font-style:normal"><u>See</u>
</i><span style="mso-bidi-font-style: italic">para (ii)]</span></font><b style="mso-bidi-font-weight:normal"><u><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></u></b></p>
<p class="MsoBodyText" align="center" style="text-align:center;line-height:150%"><b style="mso-bidi-font-weight:normal"><u><font face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt">INSTALLATION
CERTIFICATE</span></font></u></b><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%"><font face="Tahoma" size="2">File
No.________________ <span style="mso-tab-count:1">
</span><span style="mso-tab-count:2">
</span><span style="mso-tab-count:
2">
</span><span style="mso-tab-count:1">
</span>Dated:______________</font><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%"><font face="Tahoma" size="2">Certificate
No.______________<o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%"><font face="Tahoma" size="2">(Progressive
S.No. starting from 1<sup>st</sup> January every year)</font><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></p>
<p class="MsoBodyText" style="line-height:150%"><font face="Tahoma" size="2"><span style="mso-tab-count:1">
</span>I ________________________________(name of Assistant Collector of Sales
Tax), am satisfied that the machinery purchased by Messrs.
_____________________________ having sales tax registration No.
_______________________under the provision of Notification No. S.R.O.
342(I)/2002, dated the 15<sup>th</sup> June, 2002 vide Sales Tax invoice
No.____________ dated___________ issued by M/s._______________________ having
sales tax registration No._____________________ has been installed at the
following location:<span style="mso-spacerun: yes"> </span>_____________________________________________________________________________.</font><font face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt"> </span></font></p>
<p class="MsoBodyText" style="line-height:150%"><font face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt"><o:p>
</o:p>
</span></font></p>
<p class="MsoBodyText" align="right" style="text-align:right;line-height:150%"><font face="Tahoma" size="2"><span style="mso-spacerun: yes"> </span><span style="mso-tab-count:2">
</span><span style="mso-tab-count:
2">
</span><span style="mso-tab-count:2">
</span><span style="mso-tab-count:1">
</span><i style="mso-bidi-font-style:normal">Assistant Collector of Sales Tax.<o:p>
</o:p>
</i></font></p>
<p class="MsoNormal" style="text-align:justify"><font face="Tahoma" size="2">_________________________________________________________________________________</font></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><u><font face="Tahoma" size="2">[C.No.1/4-STB/2002]</font></u></p>
<p class="MsoNormal" style="text-align:justify"><font face="Tahoma" size="2"> <o:p>
</o:p>
</font></p>
<p class="MsoNormal" align="right" style="margin-left: 4.5in"><b style="mso-bidi-font-weight:normal"><font face="Tahoma" size="2">(FALAK
SHER)</font></b></p>
<p align="right"><b><font face="Tahoma" size="2"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Additional
Secretary</span></font></b>
</p><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><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></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>