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<!-- saved from url=(0068)https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2002sro555st.htm --> <html><head><meta http-equiv="Content-Type" content="text/html; charset=windows-1252"> <meta name="GENERATOR" content="Microsoft FrontPage 5.0"> <meta name="ProgId" content="FrontPage.Editor.Document"> <title>SRO 555(I)/2002</title> </head> <body> <p class="MsoBodyTextIndent" align="center" style="text-align:center;tab-stops: 0in"><b style="mso-bidi-font-weight:normal"><font color="#000080" size="2" face="Tahoma"><span lang="EN-GB" style="mso-bidi-font-family: Times New Roman">GOVERNMENT OF PAKISTAN<o:p> </o:p> </span></font></b></p> <p class="MsoBodyTextIndent" align="center" style="text-align:center;tab-stops: 0in"><b style="mso-bidi-font-weight:normal"><font color="#000080" size="2" face="Tahoma"><span lang="EN-GB" style="mso-bidi-font-family: Times New Roman">MINISTRY OF FINANCE, ECONOMIC AFFAIRS<o:p> </o:p> </span></font></b></p> <p class="MsoBodyTextIndent" align="center" style="text-align:center;tab-stops: 0in"><font color="#000080" size="2" face="Tahoma"><span lang="EN-GB" style="mso-bidi-font-family: Times New Roman"><b style="mso-bidi-font-weight:normal">STAT</b><b style="mso-bidi-font-weight: normal; mso-bidi-font-family: Times New Roman">I</b><b style="mso-bidi-font-weight:normal">STICS AND REVENUE<o:p> </o:p> </b></span></font></p> <p class="MsoBodyTextIndent" align="center" style="text-align:center;tab-stops: 0in"><b style="mso-bidi-font-weight:normal"><font color="#000080" size="2" face="Tahoma"><span lang="EN-GB" style="mso-bidi-font-family: Times New Roman">(REVENUE DIVISION)<o:p> </o:p> </span></font></b></p> <p class="MsoBodyTextIndent" align="center" style="text-align:center;tab-stops: 0in"><b style="mso-bidi-font-weight:normal"><font color="#000080" size="2" face="Tahoma"><span lang="EN-GB" style="mso-bidi-font-family: Times New Roman">*****</span></font></b><font color="#000080" size="2" face="Tahoma"><span lang="EN-GB" style="mso-bidi-font-family: Times New Roman"> <o:p> </o:p> </span></font></p> <p class="MsoBodyTextIndent" align="center" style="text-align:center;tab-stops: 0in"><b><font face="Tahoma" size="2" color="#800080">Amended via <a href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2002sro869st.htm">SRO 869(I)/2002</a></font></b></p> <p class="MsoBodyTextIndent" align="right" style="text-align:right;tab-stops:0in"><font color="#000080" size="2" face="Tahoma"><span lang="EN-GB" style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman"><b style="mso-bidi-font-weight: normal; mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman">I</b><b style="mso-bidi-font-weight:normal">slamabad, the</b><b style="mso-bidi-font-weight: normal; mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman"> 23</b><sup><b style="mso-bidi-font-weight: normal; mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman">rd</b></sup><b style="mso-bidi-font-weight: normal; mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman"><sup> </sup></b><b style="mso-bidi-font-weight:normal"> </b><b style="mso-bidi-font-weight: normal; mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman">August</b><b style="mso-bidi-font-weight:normal">, 2002.</b> <o:p> </o:p> </span></font></p> <p class="MsoBodyTextIndent" align="center" style="text-align:center;tab-stops: 0in 355.5pt 6.0in"><b style="mso-bidi-font-weight:normal"><u><font color="#000080" size="2" face="Tahoma"><span lang="EN-GB" style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman">NOTIFICATION<o:p> </o:p> </span></font></u></b></p> <p class="MsoBodyTextIndent" align="center" style="text-align:center;tab-stops: 0in 355.5pt 6.0in"><b style="mso-bidi-font-weight:normal"><font color="#000080" size="2" face="Tahoma"><span lang="EN-GB" style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman">SALES TAX <o:p> </o:p> </span></font></b></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"><font color="#000080" face="Tahoma" size="2"><span lang="EN-GB" style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman"> <b>S.R.O. 555(I)/2002</b>. In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to exempt, the substances registered as drugs under the Drugs Act, 1976 (XXXI of 1976), and medicaments as are classifiable under any heading of Chapter 30 of the First Schedule to the Customs Act, 1969 (IV of 1969) from the whole of sales tax leviable thereon except the following, even if medicated or medicinal in nature, namely :-</span></font></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <font color="#000080" face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman" lang="EN-GB"> a) filled infusion solution bags imported with or without infusion giving sets;</span></font></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <font color="#000080" face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman" lang="EN-GB"> b) scrubs, detergents and washing preparations;</span></font></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <font color="#000080" face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman" lang="EN-GB"> c) soft soap or no-soap soap;</span></font></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <font color="#000080" face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman" lang="EN-GB"> d) adhesive plaster;</span></font></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <font color="#000080" face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman" lang="EN-GB"> e) surgical tapes;</span></font></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <font color="#000080" face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman" lang="EN-GB"> f) liquid paraffin;</span></font></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <font color="#000080" face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman" lang="EN-GB"> g) disinfectants;</span></font></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <font color="#000080" face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman" lang="EN-GB"> h) cosmetics and toilet preparations; and</span></font></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <font color="#000080" face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman" lang="EN-GB"> i) absorbent cotton wool.</span></font></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"><font color="#000080" face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman" lang="EN-GB">2. </span></font><span style="font-family: Arial"><font size="2" color="#800080"> The registered manufacturers and importers of the medicines and medicaments shall not deposit sales tax on supplies made during the period from 1<sup>st</sup> to 22<sup>nd</sup> August, 2002 (both dates inclusive) and the amount of sales tax, deposited by such manufacturers and importers for the period from 1<sup>st</sup> July to 31<sup>st</sup> July, 2002 (both dates inclusive) shall be refunded subject to the conditions stated in clause (a) and through the procedure laid down in clause (b) below: --</font></span></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <span style="font-family: Arial"><font size="2" color="#800080">(a) <b><u> CONDITIONS:</u></b> (i) Each person whether importer or local manufacturer-<u>cum</u>-supplier individually as well as through Pakistan Pharmaceutical Manufacturers Association (PPMA) and Pharma Bureau shall be responsible for defacing the amount or component of sales tax printed on the containers, packing, packets or bottles, etc. of such medicines and medicaments already supplied for sale in the market; </font></span></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <font color="#800080"><font size="2"><span style="font-family: Arial"> (ii)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-family: Arial"><font size="2"> </font></span><span style="font-size: 12.0pt; font-family: Arial"><font size="2"> PPMA and Pharma Bureau as well as each person claiming refund shall be responsible that all medicines supplied through their distributors, dealers and retailers are sold to the buyers without passing any incidence of sales tax to such buyers;</font></span></font></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <font color="#800080"><font size="2"><span style="font-family: Arial"> (iii)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-family: Arial"><font size="2"> </font></span><span style="font-size: 12.0pt; font-family: Tahoma"><font size="2"><span style="font-family: Arial">payment of refund of sales tax to importers shall be subject to the fulfillment of their legal obligations under corporate tax law;</span></font></span></font></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <font color="#800080"><font size="2"><span style="font-family: Arial"> (iv)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-family: Arial"><font size="2"> </font></span><span style="font-size: 12.0pt; font-family: Tahoma"><font size="2"><span style="font-family: Arial">refund shall also be admissible even in case where a taxpayer is not a member of any association like PPMA and Pharma Bureau, etc.;</span></font></span></font></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <font color="#800080"><font size="2"><span style="font-family: Arial"> (v)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-family: Arial"><font size="2"> </font></span><span style="font-size: 12.0pt; font-family: Tahoma"><font size="2"><span style="font-family: Arial">no refund of sales tax shall be claimed or paid on goods which are still liable to sales tax as mentioned against items (a) to (i) of paragraph 1 of this notification;</span></font></span></font></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <font color="#800080"><font size="2"><span style="font-family: Arial"> (vi)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-family: Arial"><font size="2"> </font></span><span style="font-size: 12.0pt; font-family: Tahoma"><font size="2"><span style="font-family: Arial">the provisions of section 3B of the Sales Tax Act, 1990 shall not be invoked while processing, sanctioning and paying refund under this notification; and</span></font></span></font></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <font color="#800080"><font size="2"><span style="font-family: Arial"> (vii)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-family: Arial"><font size="2"> </font></span><span style="font-size: 12.0pt; font-family: Tahoma"><font size="2"><span style="font-family: Arial">the admissible amount of refund of sales tax may be adjusted against any outstanding liability or demand of income tax unless there is already determined refund of income tax for adjustment against any outstanding liability or demand of income tax, or the person claiming sales tax refund is not liable to pay income tax under the Income tax Ordinance, 2001, in which case refund shall be processed and sanctioned by the concerned Collectorate of Sales Tax or as the case may be by the Large Taxpayers Unit under section 10 of the Sales Tax Act, 1990; and</span></font></span></font><span style="font-family: Arial"><font size="2" color="#800080"> </font></span></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <span style="font-family: Arial"><font size="2" color="#800080">(b) <b><u> PROCEDURE:</u></b> (i) the person seeking refund of sales tax paid for the month of July, 2002 shall file their refund claim through their concerned association to the Central Board of Revenue or directly in case they are not member of any such association; and </font></span></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"> <font size="2" color="#800080"><span style="font-family: Arial"> </span></font><span style="font-family: Arial"><font size="2" color="#800080"> (ii) on receipt of refund claim as aforesaid, the Central Board of Revenue shall, after necessary scrutiny, transmit the same to the concerned Collector of Sales Tax or as the case may be, Collector of Sales Tax, Large Taxpayers Unit, who shall ascertain the amount of admissible refund and refer the case to the concerned Regional Commissioner of income Tax or as the case may be, the Director General, Large Taxpayers Unit, Karachi for adjustment of the admissible amount of sales tax refund against the income tax liability or demand and if there is no such liability or demand for the assessment year 2002-03 or for earlier years, the refund shall be processed and sanctioned as stated in sub-clause (vii) of clause (a).</font></span></p> <p class="MsoBodyTextIndent" align="left" style="text-align:left;tab-stops:0in 6.0in"><font color="#000080" face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman" lang="EN-GB">3. This notification shall take effect from </span></font> <span style="font-family: Arial"><font size="2" color="#800080">1<sup>st</sup> July</font></span><font color="#000080" face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman" lang="EN-GB">, 2002</span></font></p> <p class="MsoBodyTextIndent" align="right" style="tab-stops: 0in 6.0in"><font color="#000080" face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman" lang="EN-GB">(Dr. Manzoor Ahmad)</span></font></p> <p class="MsoBodyTextIndent" align="right" style="tab-stops: 0in 6.0in"><font color="#000080" face="Tahoma" size="2"><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman" lang="EN-GB">Additional Secretary</span></font></p> </body></html>