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<body lang="EN-US">
<div class="Section1">
<p class="MsoBodyTextIndent" align="center" style="margin-left:0in;text-align:center;
line-height:normal"><span style="font-size:10.0pt;font-style:normal">GOVERNMENT
OF PAKISTAN</span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial">MINISTRY OF FINANCE, ECONOMIC
AFFAIRS,</span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial">STATISTICS & REVENUE</span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial">CENTRAL BOARD OF REVENUE</span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial">*****</span></p>
<p class="MsoNormal" align="right" style="text-align:right"><span style="font-size:
10.0pt;font-family:Arial">Islamabad</span><span style="font-size:10.0pt;
font-family:Arial">, the 27<sup>th</sup> January, 2005.</span></p>
<p class="MsoNormal" align="right" style="text-align:right"><span style="font-size:
10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><u><span style="font-size:10.0pt;font-family:Arial">NOTIFICATION</span></u></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial">(SALES TAX)</span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoBodyText2" style="line-height:150%"><span style="font-size:10.0pt;
line-height:150%;font-family:Arial"> S.R.O. 78(I)/2005.</span><span style="font-size:10.0pt;line-height:150%;font-family:Symbol">�</span><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> 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 Sales Tax Special Procedure
Rules, 2004, namely:-</span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="AutoCorrect" style="text-align:justify"><span style="font-family:Arial"> In
the aforesaid Rules, </span><span style="font-family:Symbol">�</span></p>
<p class="AutoCorrect" style="text-align:justify"><span style="font-family:Arial"> </span></p>
<p class="AutoCorrect" style="margin-left:.5in;text-align:justify;text-indent:
.5in"><span style="font-family:Arial">(a) for rule 108 the following
shall be substituted, namely:-</span></p>
<p class="AutoCorrect" style="margin-left:.5in;text-align:justify;text-indent:
.5in"><span style="font-family:Arial"> </span></p>
<p class="AutoCorrect" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in"><span style="font-family:Arial"> �108. <u>Application</u>.--
The provisions of this Chapter shall apply to every registered advertising
agency, which is a member of Pakistan Advertising Association and supplies or
supervises the supply of printed material to its clients as well as to every
registered printer who supplies printed material through an advertising
agency.�;</span></p>
<p class="AutoCorrect" style="margin-left:.5in;text-align:justify;text-indent:
.5in"><b><u><span style="font-family:Arial"><span style="text-decoration:none"> </span></span></u></b></p>
<p class="AutoCorrect" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in"><span style="font-family:Arial">(b) in rule 109, in clause (b)
after the word �clients�, the words �and is a member of Pakistan Advertising
Association� shall be added;</span></p>
<p class="AutoCorrect" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in"><span style="font-family:Arial"> </span></p>
<p class="AutoCorrect" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in"><span style="font-family:Arial">(c) in the rule 110, for the
words �shall get� the words �may obtain� shall be substituted; and</span></p>
<p class="AutoCorrect" style="margin-left:1.0in;text-align:justify"><span style="font-family:Arial"> </span></p>
<p class="AutoCorrect" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in"><span style="font-family:Arial">(a)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-family:Arial">after the rule 117, the following
new rule shall be inserted, namely:-</span></p>
<p class="AutoCorrect" style="text-align:justify"><span style="font-family:Arial"> </span></p>
<p class="AutoCorrect" style="margin-left:1.5in;text-align:justify"><span style="font-family:Arial">�117A. <u>Liability of Printer</u>.--In
case the advertising agency does not opt for registration under this Chapter,
the payment of sales tax chargeable on its commission shall be made by the
registered printer who supplies printed (promotional) material through that
advertising agency and the printer shall issue a sales tax invoice for entire
transaction value including the commission component of advertising agency and
shall also indicate such commissions separately on the invoice�.</span></p>
<div style="border:none;border-bottom:solid windowtext 1.5pt;padding:0in 0in 1.0pt 0in">
<p class="MsoNormal" style="text-align:justify;border:none;padding:0in"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
</div>
<p class="MsoNormal" style="text-align:justify"><u><span style="font-size:10.0pt;
font-family:Arial">[C. NO.1(17)STR/2000]</span></u></p>
<p class="MsoNormal" align="right" style="text-align:right"><b><span style="font-size:10.0pt;font-family:Arial">(SHAHID AHMAD)</span></b></p>
<p class="MsoNormal" align="right" style="margin-left:5.0in;text-align:right"><span style="font-size:10.0pt;font-family:Arial">Additional Secretary</span></p>
</div>
</body></html>