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<body>
<dl>
<div align="center">
<center>
<dt style="line-height: normal; margin-left: 0in">
<span style="font-weight: normal; font-style: normal">
<font size="2" face="Arial">GOVERNMENT OF PAKISTAN</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt style="line-height: normal; margin-left: 0in">
<span style="font-family: Arial"><font size="2">MINISTRY OF FINANCE,
ECONOMIC AFFAIRS,</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="font-family: Arial"><font size="2">STATISTICS & REVENUE</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="font-family: Arial"><font size="2">CENTRAL BOARD OF REVENUE</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="font-family: Arial"><font size="2">*****</font></span></dt>
</center>
</div>
<div align="right">
<dt><span style="font-family: Arial"><font size="2">Islamabad, the 23<sup>rd</sup>
October, 2004.</font></span></dt>
</div>
<div align="center">
<center>
<dt><b><u><span style="font-family: Arial"><font size="2">NOTIFICATION</font></span></u></b></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="font-family: Arial"><font size="2">(SALES TAX)</font></span></dt>
</center>
</div>
</dl>
<p class="MsoBodyText2" style="line-height: 150%">
<span style="font-family: Arial"><font size="2">
<b>S.R.O. 872(I)/2004.- </b> 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, sections 26AA and 34A
and the first and second provisos to section 45 thereof, the Federal Government
is pleased to direct that the following further amendments shall be made in the <a href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/2004/2004sro484st.zip">
Sales Tax Special Procedures Rules, 2004</a>, namely:-</font></span></p>
<p class="MsoNormal" style="text-align: justify; line-height: 150%">
<span style="font-family: Arial"><font size="2"> </font></span></p>
<p class="AutoCorrect" style="text-align: justify">
<span style="font-family: Arial"> </span>
<span style="font-family: Arial"><font size="2">In the aforesaid Rules,</font> -</span></p>
<p class="AutoCorrect" style="text-align: justify">
<span style="font-family: Arial"><font size="2"> </font></span></p>
<p class="AutoCorrect" style="text-align: justify; text-indent: .5in; margin-left: .5in">
<span style="font-family: Arial"><font size="2">(a) before the rule 108,
following new chapter shall be inserted, namely:-</font></span></p>
<p class="AutoCorrect" style="text-align: justify; text-indent: .5in; margin-left: .5in">
<b><u><span style="text-decoration: none; font-family: Arial"><font size="2"> </font></span></u></b></p>
<p class="AutoCorrect" align="center" style="text-align: center; text-indent: .5in; margin-left: .5in">
<b><span style="font-family: Arial"><font size="2">�CHAPTER XV</font></span></b></p>
<p class="AutoCorrect" align="center" style="text-align: center; text-indent: .5in; margin-left: .5in">
<b><span style="font-family: Arial"><font size="2"> </font></span></b></p>
<p class="AutoCorrect" align="center" style="text-align: center; text-indent: .5in; margin-left: .5in">
<b><span style="font-family: Arial"><font size="2">SPECIAL PROCEDURE FOR
COLLECTION AND PAYMENT OF </font></span></b></p>
<p class="AutoCorrect" align="center" style="text-align: center; text-indent: .5in; margin-left: .5in">
<b><span style="font-family: Arial"><font size="2">SALES TAX BY ADVERTISING
AGENCIES</font></span></b></p>
<p class="MsoNormal" style="text-align: justify; line-height: 150%"><b>
<span style="line-height: 150%; font-family: Arial"><font size="2"> </font></span></b></p>
<dl>
<dt style="text-align: justify; line-height: 150%"><b>
<span style="line-height: 150%; font-family: Arial"><font size="2">108.
Application.-</font></span></b><span style="line-height: 150%; font-family: Arial"><font size="2">
The provisions of this Chapter shall apply to every registered advertising
agency which supplies or supervises the supply of printed material to its
clients.</font></span></dt>
<dt style="text-align: justify"><span style="font-family: Arial">
<font size="2"> </font></span></dt>
<dt style="text-align: justify">
<span style="font-family: Arial; text-decoration: none"><font size="2"><b>
109. Definitions</b>.-</font></span><span style="font-family: Arial; font-weight: normal; text-decoration: none"><font size="2">
(1) In this Chapter, unless there is anything repugnant in
the subject or context,-</font></span></dt>
<dt style="text-align: justify"> </dt>
<dt style="text-align: justify"><font size="2">
<span style="font-family: Arial">
(a) </span></font>
<span style="font-size: 13.0pt; font-family: Arial"><font size="2">
<span style="font-family: Arial">�Act� means the Sales Tax Act, 1990;</span></font></span></dt>
<dt style="text-align: justify"> </dt>
<dt style="text-align: justify"><font size="2">
<span style="font-family: Arial">
</span><span style="line-height: 150%; font-family: Arial"> (b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-family: Arial; line-height: 150%"><font size="2">
</font></span>
<span style="font-size: 13.0pt; line-height: 150%; font-family: Arial">
<font size="2"><span style="line-height: 150%; font-family: Arial">
�advertising agency� means a person who is engaged in the advertising</span></font></span></dt>
<dt style="text-align: justify"><font size="2">
<span style="font-family: Arial">
</span></font>
<span style="font-size: 13.0pt; line-height: 150%; font-family: Arial">
<font size="2"><span style="line-height: 150%; font-family: Arial">business
including supply of printed material, directly or indirectly to its clients;</span></font></span></dt>
<dd>
<p style="text-align: justify"> </p></dd>
<dt><span style="font-family: Arial"><font size="2"> </font></span><font size="2"><span style="line-height: 150%; font-family: Arial">
(c) </span></font>
<span style="font-size: 13.0pt; line-height: 150%; font-family: Arial">
<font size="2"><span style="line-height: 150%; font-family: Arial">�client�
means a person to whom supplies of printed materials are made or on</span></font></span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 13.0pt; line-height: 150%; font-family: Arial">
<font size="2"><span style="line-height: 150%; font-family: Arial">whose
behalf the advertising agencies are arranging or supervising the supply of</span></font></span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 13.0pt; line-height: 150%; font-family: Arial">
<font size="2"><span style="line-height: 150%; font-family: Arial">such
material;</span></font></span></dt>
<dt> </dt>
<dt><font size="2"><span style="font-family: Arial">
</span><span style="line-height: 150%; font-family: Arial">(d)
</span></font>
<span style="font-size: 13.0pt; line-height: 150%; font-family: Arial">
<font size="2"><span style="line-height: 150%; font-family: Arial">
�commission� means an amount agreed between the advertising agency and its</span></font></span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 13.0pt; line-height: 150%; font-family: Arial">
<font size="2"><span style="line-height: 150%; font-family: Arial">client for
the arrangement of supervision of supply of printed material; and</span></font></span></dt>
<dt><span style="font-family: Arial"><font size="2"> </font></span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span><span style="line-height: 150%; font-family: Arial">(e)
</span></font>
<span style="font-size: 13.0pt; line-height: 150%; font-family: Arial">
<font size="2"><span style="line-height: 150%; font-family: Arial">�supplier�
means a manufacturer engaged in the production and supply of printed</span></font></span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 13.0pt; line-height: 150%; font-family: Arial">
<font size="2"><span style="line-height: 150%; font-family: Arial">material to
a client of an advertising agency directly or indirectly or through such</span></font></span></dt>
<dt><font size="2"><span style="font-family: Arial">
</span></font>
<span style="font-size: 13.0pt; line-height: 150%; font-family: Arial">
<font size="2"><span style="line-height: 150%; font-family: Arial">agency.</span></font></span></dt>
<dt><span style="font-family: Arial"><font size="2"> </font></span></dt>
<dt><span style="font-family: Arial"><font size="2">(2) All other words
and expressions used, but not defined in this Chapter shall have the same
meaning as assigned to them under the Act. </font></span></dt>
<dt><span style="font-family: Arial"><font size="2"> </font></span></dt>
<dt><b><span style="line-height: 150%; font-family: Arial"><font size="2">
110. Registration.-</font></span></b><span style="line-height: 150%; font-family: Arial"><font size="2">
Every advertising agency engaged in business including making arrangement or
doing supervision of the supply of printed material on commission basis, if
not already registered, shall get registration under section 14 of the Act
read with Chapter 1 of the Sales Tax Rules, 2004.</font></span></dt>
<dt><span style="font-family: Arial"><font size="2"> </font></span></dt>
<dt style="text-align: justify; line-height: 150%"><b>
<span style="line-height: 150%; font-family: Arial"><font size="2">111. Levy
and collection of sales tax.-</font></span></b><span style="line-height: 150%; font-family: Arial"><font size="2">
Every advertising agency shall charge, collect and pay sales tax at the rate
specified in sub-section (1) of section 3 of the Act on the total value of
printed and promotional material inclusive of its commission;</font></span></dt>
<dt style="text-align: justify; line-height: 150%">
<span style="line-height: 150%; font-family: Arial"><font size="2"> </font></span></dt>
<dt style="text-align: justify; line-height: 150%">
<span style="line-height: 150%; font-family: Arial"><font size="2">
Provided that in case of an advertising agency getting the
printing job done through a registered vendor or</font></span></dt>
<dt style="text-align: justify; line-height: 150%"><font size="2">
<span style="font-family: Arial">
</span></font><span style="line-height: 150%; font-family: Arial">
<font size="2">printer, shall be liable to charge, collect and pay sales tax
to the extent of the commission charges only. </font></span></dt>
<dt style="text-align: justify; line-height: 150%"> </dt>
<dt style="text-align: justify; line-height: 150%"><b>
<span style="line-height: 150%; font-family: Arial"><font size="2">112.
Determination of tax liability:-</font></span></b><span style="line-height: 150%; font-family: Arial"><font size="2">
(1) While determining its tax liability, an advertising agency shall be
entitled to claim input tax credit for the tax paid on account of taxable
purchases or imports made and utilities like telephone (excluding mobile
telephone), gas and electricity consumed for furtherance of taxable activity,
against its 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;</font></span></dt>
<dt><b><span style="font-family: Arial"> </span></b></dt>
<dt style="text-indent: 1.0in; line-height: 150%">
<span style="line-height: 150%; font-family: Arial"><font size="2">Provided
that no input tax adjustment shall be allowed against the purchase invoice or
the bill of entry</font></span></dt>
<dt style="text-indent: 1.0in; line-height: 150%">
<span style="line-height: 150%; font-family: Arial"><font size="2">or utility
bill, which is not in the name of advertising agency or does not contain its
registration</font></span></dt>
<dt style="text-indent: 1.0in; line-height: 150%">
<span style="line-height: 150%; font-family: Arial"><font size="2">number;</font></span></dt>
<dt style="line-height: 150%"><span style="font-family: Arial"><font size="2">
</font></span></dt>
<dt style="text-indent: 1.0in; line-height: 150%">
<span style="line-height: 150%; font-family: Arial"><font size="2">Provided
further that the input tax credit shall be admissible only for the amount of
tax that has been</font></span></dt>
<dt style="text-indent: 1.0in; line-height: 150%">
<span style="line-height: 150%; font-family: Arial"><font size="2">paid on the
purchases or imports made or utilities consumed during the tax period for
which return is</font></span></dt>
<dt style="text-indent: 1.0in; line-height: 150%">
<span style="line-height: 150%; font-family: Arial"><font size="2">being
submitted. </font></span></dt>
<dt><span style="font-family: Arial"><font size="2"> </font></span></dt>
<dt><span style="line-height: 150%; font-family: Arial"><font size="2">
(2) The advertising agency which is providing or rendering taxable as
well as non-taxable supplies, can claim only such proportion of input tax as
is attributable to the taxable supplies, in accordance with sub-section (2) of
section 8 of the Act.</font></span></dt>
<dt><span style="font-family: Arial"><font size="2"> </font></span></dt>
<dt><b><span style="line-height: 150%; font-family: Arial"><font size="2">
113. Invoicing and filing of monthly return.- </font>
</span></b><span style="line-height: 150%; font-family: Arial"><font size="2">
(1) The advertising agency while making supply of printed
material to its clients in the manner as aforesaid, shall issue a sales tax
invoice in the format prescribed under section 23 of the Act and each such
invoice shall indicate the amount of charges agreed to be received from client
on account of agency�s commission and the sales tax chargeable thereon. </font>
</span></dt>
<dt><span style="font-family: Arial"><font size="2"> </font></span></dt>
<dt><span style="line-height: 150%; font-family: Arial"><font size="2">
(2) Every registered advertising agency using computerized accounting
system may issue a computer generated sales tax invoice and keep record on the
computer in the prescribed format. </font></span></dt>
<dt> </dt>
<dt><span style="line-height: 150%; font-family: Arial"><font size="2">
(3) The advertising agency shall file monthly return under section 26 of
the Act before the prescribed date and declare its total purchases related to
the supplies made in the manner as aforesaid and make corresponding
adjustments as provided under section 7 read with section 8 of the Act. </font>
</span></dt>
<dt><span style="font-family: Arial"><font size="2"> </font></span></dt>
<dt><b><span style="line-height: 150%; font-family: Arial"><font size="2">
114. Record keeping.- </font></span></b>
<span style="line-height: 150%; font-family: Arial"><font size="2">Every
advertising agency for the purpose of this Chapter shall maintain records as
prescribed under section 22 of the Act. </font></span></dt>
<dt> </dt>
<dt><b><span style="line-height: 150%; font-family: Arial"><font size="2">
115. Audit.-</font></span></b><span style="line-height: 150%; font-family: Arial"><font size="2">
Audit of the records of advertising agency for verification of correct payment
of sales tax on monthly basis shall be conducted once in a year;</font></span></dt>
<dt style="line-height: 150%">
<span style="line-height: 150%; font-family: Arial"><font size="2"> </font></span></dt>
<dt style="line-height: 150%">
<span style="line-height: 150%; font-family: Arial"><font size="2">
Provided that in case the Collector has information or sufficient
evidence that any advertising agency is</font></span></dt>
<dt style="line-height: 150%"><font size="2"><span style="font-family: Arial">
</span></font><span style="line-height: 150%; font-family: Arial">
<font size="2">involved in tax fraud or evasion of tax, he may authorize an
officer of sales tax, not below the rank of</font></span></dt>
<dt style="line-height: 150%"><font size="2"><span style="font-family: Arial">
</span></font><span style="line-height: 150%; font-family: Arial">
<font size="2">Assistant Collector to conduct an inquiry or investigation
under section 38 of the Act in respect of such</font></span></dt>
<dt style="line-height: 150%"><font size="2"><span style="font-family: Arial">
</span></font><span style="line-height: 150%; font-family: Arial">
<font size="2">agency. </font></span></dt>
<dt><span style="font-family: Arial"><font size="2"> </font></span></dt>
<dt><b><span style="line-height: 150%; font-family: Arial"><font size="2">
116. Responsibility of the association.- </font></span></b>
<span style="line-height: 150%; font-family: Arial"><font size="2">The
concerned association of advertising agents shall be responsible to ensure
that all advertisers engaged in the aforesaid business are registered and pay
sales tax in the manner specified in these rules and in case of non-compliance
by any advertising agency, the association shall actively assist the concerned
Collectorate of Sales Tax for enforcement and recovery of sales tax due under
the Act. </font></span></dt>
<dt><span style="font-family: Arial"><font size="2"> </font></span></dt>
<dt><b><span style="line-height: 150%; font-family: Arial"><font size="2">
117. Past liabilities.- </font></span></b>
<span style="line-height: 150%; font-family: Arial"><font size="2">The past
liabilities of an advertising agency in excess of tax payable on commissions
received by it and additional tax and penalty leviable thereon shall stand
exempt under clause (a) of sub-section (2) of section 13 and section 34A of
the Act, if such agency gets itself registered under section 14 of the Act,
and discharge past liability assessed on the commissions received during last
three years by 15<sup>th</sup> November, 2004 in terms of sub-section (2) of
section 36 of the Act. </font></span></dt>
<dt><b><span style="font-family: Arial"><font size="2"> </font></span></b></dt>
<dt><b><span style="line-height: 150%; font-family: Arial"><font size="2">
118. Miscellaneous.- </font></span></b>
<span style="line-height: 150%; font-family: Arial"><font size="2"> All
provisions of the Act and the rules made thereunder, in so far as these are
not inconsistent with this Chapter shall <i>mutatis mutandis,</i> apply to the
advertising agencies registered under the Act.</font></span><b><span style="line-height: 150%; font-family: Arial"><font size="2">�</font></span></b><span style="line-height: 150%; font-family: Arial"><font size="2">;
and </font></span></dt>
<dt style="line-height: normal; margin-left: 0in"><u>
<span style="text-decoration: none; font-weight: normal; font-style: normal">
<font size="2"> </font></span></u></dt>
<dt style="line-height: normal; margin-left: 0in"><font size="2">
</font><span style="font-family: Arial"><font size="2">(b) rule 108
shall be renumbered as 119.</font></span></dt>
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<span style="font-family: Arial"><font size="2"> </font></span></dt>
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<dl>
<dt style="text-align: justify"><u><span style="font-family: Arial">
<font size="2">[C. NO.1(17)STR/2000]</font></span></u></dt>
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<dt> </dt>
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<dt> </dt>
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<dt><b><span style="font-family: Arial"><font size="2">
(SHAHID AHMAD)</font></span></b></dt>
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<dt><span style="font-family: Arial"><font size="2">
Additional Secretary</font></span></dt>
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<dt><span style="font-family: Arial">
<font size="2"> </font></span></dt>
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<dt><font size="2" face="Arial"> </font></dt>
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