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<body>
<dl>
<div align="center">
<center>
<dt><font size="2">GOVERNMENT OF PAKISTAN</font></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="mso-bidi-font-size: 16.0pt; font-family: Arial; mso-bidi-font-weight: bold"><font size="2">MINISTRY
OF FINANCE, ECONOMIC AFFAIRS,<o:p>
</o:p>
</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="mso-bidi-font-size: 16.0pt; font-family: Arial; mso-bidi-font-weight: bold"><font size="2">STATISTICS
AND REVENUE<o:p>
</o:p>
</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="mso-bidi-font-size: 16.0pt; font-family: Arial; mso-bidi-font-weight: bold"><font size="2">(REVENUE
DIVISION)<o:p>
</o:p>
</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="mso-bidi-font-size: 16.0pt; font-family: Arial; mso-bidi-font-weight: bold"><font size="2">*********<o:p>
</o:p>
</font></span></dt>
</center>
</div>
<div align="right">
<dt><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2">Islamabad,
the 9<sup>th</sup> August, 2004<o:p>
</o:p>
</font></span></dt>
</div>
<div align="center">
<center>
<dt><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:
EN-GB"><font size="2"> </font></span><span lang="EN-GB" style="font-family:Arial"><font size="2">NOTIFICATION<o:p>
</o:p>
</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><b><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2">(SALES
TAX)<o:p>
</o:p>
</font></span></b></dt>
</center>
</div>
</dl>
<p class="MsoBodyTextIndent"><span lang="EN-GB"><font size="2"><span style="mso-spacerun:
yes"> </span><span style="mso-tab-count:1">
</span>S.R.O. 673 (I)/2004.� In exercise of the powers conferred by section 71
of the Sales Tax Act, 1990, read with clause (9) of section 2, section 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, section 26AA and 34A,
and the first and second provisos to section 45 thereof, the Federal Government
is pleased to direct that following further amendments shall be made in the
Sales Tax Special Procedure Rules, 2004, namely:-</font></span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:36.0pt"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2">In
the aforesaid rules, �<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:108.0pt;text-align:justify;text-indent:
-36.0pt"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2">(a)<span style="mso-tab-count:1">
</span>in rule 16, in sub-rule (1), for clause (e), the following shall be
substituted, namely:-<o:p>
</o:p>
</font></span></p>
<dl>
<dt style="text-align: justify; text-indent: 36.0pt"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2"> </font><font size="2">�(e)
�value addition� means the value added by the retailer on the value for
which the goods are acquired </font></span></dt>
<dt style="text-align: justify; text-indent: 36.0pt"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2">(purchased)
by him and calculated in the manner specified in Rule 19.<o:p>
</o:p>
</font></span></dt>
</dl>
<p class="MsoNormal" style="margin-left:72.0pt;text-align:justify"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2"> </font></span><u><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2">Explanation</font></span></u><font size="2"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB">:
For a particular tax period the value for which the goods are acquired shall be
the sum of the values indicated in all the invoices, bills, vouchers, cash
payment slips and cash memos against which the goods are purchased by a retailer
in a tax period.�;<o:p>
</o:p>
</span></font></p>
<p class="MsoNormal" style="text-align:justify"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2"> <span style="mso-tab-count:
1"> </span><span style="mso-tab-count:1">
</span>(b)<span style="mso-tab-count:1">
</span>for rule 19, the following shall be substituted, namely:-<o:p>
</o:p>
</font><font size="2"><o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:144.0pt;text-align:justify;text-indent:
-36.0pt"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2">�<b>19.<span style="mso-tab-count:1">
</span>Determination of sales tax liability</b>.� A retailer shall pay retail
tax on his monthly value addition, at the rate specified under sub-section (1)
of section 3 of the Act.<o:p>
</o:p>
</font><font size="2"><o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:108.0pt;text-align:justify;text-indent:
36.0pt"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2">Provided
that the value addition, in <u>percentage</u> terms, shall not be less than ten <u>per</u>
<u>cent</u> of the total value of purchases made during the said period.<o:p>
</o:p>
</font><font size="2"><o:p>
</o:p>
</font></span></p>
<dl>
<dt style="text-align: justify; margin-left: 36.0pt"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2"><span style="mso-tab-count:1">
</span>EXAMPLE:<o:p>
</o:p>
</font><font size="2"><o:p>
</o:p>
</font></span></dt>
<dt style="text-align: justify; text-indent: 36.0pt; margin-left: 72.0pt"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2">(a)
value of purchases<span style="mso-tab-count:1"> </span>Rs. 100<o:p>
</o:p>
</font></span></dt>
<dt style="text-align: justify; text-indent: 36.0pt; margin-left: 72.0pt"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2">(b)
value addition rate<span style="mso-tab-count:1"> </span>10%</font></span></dt>
<dt style="text-align: justify; text-indent: 36.0pt; margin-left: 72.0pt"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2">(c)
value addition (a x b) 100 X 10% = 10.00<o:p>
</o:p>
</font></span></dt>
<dt style="text-align: justify; text-indent: 36.0pt; margin-left: 72.0pt"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2">(d)
retail tax on value addition<span style="mso-tab-count:1"> </span>10 X 15%<span style="mso-tab-count:1">
</span>=<span style="mso-spacerun: yes"> </span>1.50<o:p>
</o:p>
</font></span></dt>
<dt style="text-align: justify; text-indent: 36.0pt; margin-left: 36.0pt"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><span style="mso-tab-count:1"><font size="2">
</font></span><font size="2">Tax Liability<span style="mso-tab-count:1">
</span><span style="mso-tab-count:
1"> </span><span style="mso-tab-count:1">
</span>Rs 1.50.�;<o:p>
</o:p>
</font></span></dt>
</dl>
<p class="MsoNormal" style="text-align:justify"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2"><span style="mso-tab-count:
2">
</span><span style="font-family: Arial; mso-ansi-language: EN-GB" lang="EN-GB">
</span></font><font size="2">(c)<span style="mso-tab-count:1">
</span>for rule 20, the following shall be substituted, namely:-<o:p>
</o:p>
</font><font size="2"><o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:144.0pt;text-align:justify;text-indent:
-36.0pt"><b><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2">�20.<span style="mso-tab-count:1">
</span>Record keeping and invoicing</font></span></b><font size="2"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB">.��
A retailer shall issue cash memo for each supply in the form as set out in Annex
�B� and shall maintain record of purchases indicating description, quantity
and value of goods purchased both excluding sales tax and value inclusive of
sales tax, separately and the name and address of the seller.�; and <o:p>
</o:p>
</span></font><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2"><o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:108.0pt;text-align:justify;text-indent:
-36.0pt"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2">
(d)<span style="mso-tab-count:1"> </span>in rule 21, in
sub-rule (2) for the word �sales� occurring twice, the word �purchases�
shall be substituted; and<o:p>
</o:p>
</font><font size="2"><o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:108.0pt;text-align:justify;text-indent:
-36.0pt"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2">
(e) after rule 21, for "<a href="https://download1.fbr.gov.pk/sros/downloads/amended%20retail%20tax%20return.doc">Annex-A</a>"
the following shall be substituted, namely:―.<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify"><span lang="EN-GB" style="font-family:Arial;mso-ansi-language:EN-GB"><font size="2"> <o:p>
</o:p>
</font></span></p>
</body></html>