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<!-- saved from url=(0068)https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2002sro788st.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 http-equiv="Content-Language" content="en-us"> <meta name="GENERATOR" content="Microsoft FrontPage 4.0"> <meta name="ProgId" content="FrontPage.Editor.Document"> <title>S.R.O. 788(I)/2002</title> </head> <body data-new-gr-c-s-check-loaded="14.1242.0" data-gr-ext-installed=""> <dl> <div align="center"> <center> <dt><b style="mso-bidi-font-weight:normal"><font size="2" face="Arial">GOVERNMENT OF PAKISTAN<o:p> </o:p> </font></b></dt> </center> </div> <div align="center"> <center> <dt><b style="mso-bidi-font-weight: normal"><span style="mso-bidi-font-size: 10.0pt"> <font size="2" face="Arial"> MINISTRY OF FINANCE, ECONOMIC AFFAIRS,</font> </span></b></dt> </center> </div> <div align="center"> <center> <dt><b style="mso-bidi-font-weight: normal"><span style="mso-bidi-font-size: 10.0pt"> <font size="2" face="Arial"> STATISTICS & REVENUE<o:p> </o:p> </font> </span></b></dt> </center> </div> <div align="center"> <center> <dt><b> <font face="Arial" size="2">CENTRAL BOARD OF REVENUE</font></b></dt> </center> </div> <div align="center"> <center> <dt><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Arial">****</font></span></dt></center> </div> <div align="right"> <dt><span style="mso-bidi-font-size: 10.0pt"> <font size="2" face="Arial"> Islamabad, the 11<sup>th </sup>November, 2002. <o:p> <b> </b></o:p><b> </b></font> </span></dt> </div> <div align="center"> <center> <dt><font size="2" face="Arial"><b><u>NOTIFICATION<o:p> </o:p></u> </b> </font></dt> </center> </div> <div align="center"> <center> <dt><font face="Arial"><b style="mso-bidi-font-weight: normal"><span style="mso-bidi-font-size: 10.0pt"><font size="2">(SALES TAX)</font></span></b><font size="2"><span style="mso-bidi-font-size: 10.0pt"> <o:p> </o:p> </span></font></font></dt> </center> </div> </dl> <p class="MsoBodyText" style="line-height:150%"><b><font size="2" face="Arial"> S.R.O. 788(I)/2002</font></b><font size="2" face="Arial">. In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990, read with clause (e) of sub-section (1) of section 22 thereof, the Central Board of Revenue is pleased to direct that the following amendments shall be made and shall be deemed to have always so made in the <a href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2001sro712st.htm">Zero-rating of Supplies against international Tender for Afghan Refugees Rules, 2001</a>, namely: - <o:p> </o:p> </font></p> <p class="MsoBodyText" style="line-height:150%"><span style="mso-tab-count:1"><font size="2" face="Arial"> </font> </span><font size="2" face="Arial">In the aforesaid Notification, -</font></p> <p class="MsoNormal" style="margin-left:.25in;text-align:justify;text-indent: -.25in;line-height:150%;mso-list:l1 level1 lfo4;tab-stops:list .25in"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Arial"> (a)<span style="font-style: normal; font-variant: normal; font-weight: normal"> </span>in rule 2, in sub-rule (1), for clause (c), the following shall be substituted namely:-</font></span></p> <p class="MsoNormal" style="margin-left:.25in;text-align:justify;text-indent: -.25in;line-height:150%;mso-list:l1 level1 lfo4;tab-stops:list .25in"> <font face="Arial" size="2"> <span style="mso-bidi-font-size: 10.0pt"><o:p> "(c) "ICRC" means Internal Committee of Red Cross"; and</o:p></span></font></p> <dl> <dt style="text-align: justify; text-indent: -.25in; line-height: 150%; mso-list: l1 level1 lfo4; tab-stops: list .25in; margin-left: .25in"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Arial"> (b)<span style="font-style: normal; font-variant: normal; font-weight: normal"> in rule 3, in clause (iv), after the word "Refugees" the following shall be added namely:-</span></font></span></dt> <dt style="text-align: justify; text-indent: -.25in; line-height: 150%; mso-list: l1 level1 lfo4; tab-stops: list .25in; margin-left: .25in"> <font face="Arial" size="2"> "or as the case may be, by the ICRC Kabul or Herat, in which case ICRC Pakistan will </font></dt> <dt style="text-align: justify; text-indent: -.25in; line-height: 150%; mso-list: l1 level1 lfo4; tab-stops: list .25in; margin-left: .25in"> <font size="2" face="Arial"> also furnish relevant copies of Bill-of-Export".</font></dt> </dl> <div style="border:none;border-bottom:solid windowtext .5pt;padding:0in 0in 1.0pt 0in"> <p class="MsoNormal" style="text-align:justify;border:none;mso-border-bottom-alt: solid windowtext .5pt;padding:0in;mso-padding-alt:0in 0in 1.0pt 0in"><span style="mso-bidi-font-size: 10.0pt"> <font size="2" face="Arial"> </font></span></p> </div> <p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Arial">[C. No. 2(4)STP/99(Vol-II)] <o:p> </o:p> </font> </span></p> <dl> <div align="right"> <dt><b style="mso-bidi-font-weight: normal"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Arial">(MANZOOR HUSSAIN MEMON)<o:p> </o:p> </font> </span></b></dt> </div> <div align="right"> <dt><span style="mso-bidi-font-size: 10.0pt"> <font size="2" face="Arial"> Secretary<o:p> (Sales Tax)</o:p></font></span></dt> </div> </dl> <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 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