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<body lang="EN-US" link="blue" vlink="purple">
<div class="Section1">
<p class="MsoBodyText" align="center" style="text-align:center;line-height:normal"><span style="font-size:10.0pt">GOVERNMENT OF PAKISTAN</span></p>
<p class="MsoBodyText" align="center" style="text-align:center;line-height:normal"><span style="font-size:10.0pt">REVENUE DIVISION</span></p>
<p class="MsoBodyText" align="center" style="text-align:center;line-height:normal"><span style="font-size:10.0pt">CENTRAL BOARD OF REVENUE</span></p>
<p class="MsoBodyText" align="center" style="text-align:center"><span style="font-size:10.0pt;line-height:150%">***</span></p>
<p class="MsoBodyText" align="right" style="text-align:right"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText" align="right" style="text-align:right"><span style="font-size:10.0pt;line-height:150%">Islamabad</span><span style="font-size:10.0pt;line-height:150%">, the 1<sup>st</sup> December, 2005.</span></p>
<p class="MsoBodyText" align="center" style="text-align:center;line-height:normal"><b><u><span style="font-size:10.0pt"><span style="text-decoration:none"> </span></span></u></b></p>
<p class="MsoBodyText" align="center" style="text-align:center;line-height:normal"><b><u><span style="font-size:10.0pt"><span style="text-decoration:none"> </span></span></u></b></p>
<p class="MsoBodyText" align="center" style="text-align:center;line-height:normal"><b><u><span style="font-size:10.0pt">NOTIFICATION</span></u></b></p>
<p class="MsoBodyText" align="center" style="text-align:center;line-height:normal"><b><span style="font-size:10.0pt">(SALES TAX)</span></b></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText" style="text-indent:.5in"><b><span style="font-size:10.0pt;
line-height:150%">S.R.O. 1184(I)/2005.� </span></b><span style="font-size:10.0pt;
line-height:150%">In exercise of the powers conferred by section 50 of the
Sales Tax Act, 1990, read with sub-section (3) of section 22 thereof, the
Central Board of Revenue is pleased to make the following rules, namely:-</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText" style="margin-left:.5in;text-indent:-.5in"><b><span style="font-size:10.0pt;line-height:150%">1.<span style="font:7.0pt "Times New Roman"">
</span></span></b><b><span style="font-size:10.0pt;line-height:150%">Short
title, application and commencement.</span></b><b><span style="font-size:10.0pt;
line-height:150%;font-family:Symbol">�</span></b><span style="font-size:10.0pt;
line-height:150%">(1) These rules may be called the Electronic Filing of Sales
Tax Return Rules, 2005.</span></p>
<p class="MsoBodyText"><b><span style="font-size:10.0pt;line-height:150%"> </span></b></p>
<p class="MsoBodyText" style="margin-left:.5in"><span style="font-size:10.0pt;
line-height:150%">(2).<b> </b>These shall apply to -- </span></p>
<p class="MsoBodyText" style="margin-left:.5in"><span style="font-size:10.0pt;
line-height:150%"> </span></p>
<p class="MsoBodyText" style="margin-left:1.5in;text-indent:-.5in"><span style="font-size:10.0pt;line-height:150%">(a) the registered persons
falling in the jurisdiction of the Large Taxpayers Units, Karachi and Lahore; and</span></p>
<p class="MsoBodyText" style="margin-left:1.5in;text-indent:-.5in"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText" style="margin-left:1.25in;text-indent:-.25in"><span style="font-size:10.0pt;line-height:150%">(b)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%">the private and
public limited companies registered in other Collectorates of Sales Tax. </span></p>
<p class="MsoBodyText" style="margin-left:.5in"><span style="font-size:10.0pt;
line-height:150%"> </span></p>
<p class="MsoBodyText" style="margin-left:.5in"><span style="font-size:10.0pt;
line-height:150%">(3). These rules shall come into force at
once. </span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> <b>2. Definitions.�
</b>(1) Unless there is anything repugnant in the subject or context,�</span></p>
<p class="MsoBodyText" style="margin-left:1.0in"><span style="font-size:10.0pt;
line-height:150%"> </span></p>
<p class="MsoBodyText" style="margin-left:1.5in;text-indent:-.5in"><span style="font-size:10.0pt;line-height:150%">(a)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%">�Act� means the
Sales Tax Act, 1990;</span></p>
<p class="MsoBodyText" style="margin-left:1.0in"><span style="font-size:10.0pt;
line-height:150%"> </span></p>
<p class="MsoBodyText" style="margin-left:1.5in;text-indent:-.5in"><span style="font-size:10.0pt;line-height:150%">(b)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%">�Computerized
Payment Receipt� means a computer generated receipt showing payment of tax to
the designated branch of the National Bank of Pakistan;</span></p>
<p class="MsoBodyText" style="margin-left:1.0in"><span style="font-size:10.0pt;
line-height:150%"> </span></p>
<p class="MsoBodyText" style="margin-left:1.5in;text-indent:-.5in"><span style="font-size:10.0pt;line-height:150%">(c)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%">�Digital
Certificate Request Form� means a form to be downloaded from NIFT website and
filled for obtaining NIFT Class 2 Digital Certificate as required under
sub-rule (1) of rule 3;</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText" style="margin-left:1.5in;text-indent:-.5in"><span style="font-size:10.0pt;line-height:150%">(d)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%">�Electronic Sales
Tax Return Form� means a form of sales tax return available on the Central
Board of Revenue�s website to be filled in and filed in terms of rule 4;</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText" style="margin-left:1.5in;text-indent:-.5in"><span style="font-size:10.0pt;line-height:150%">(e)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%">�NIFT� means the
National Institutional Facilitation Technologies (Pvt.) Ltd.;</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText" style="margin-left:1.5in;text-indent:-.5in"><span style="font-size:10.0pt;line-height:150%">(f)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%">�NIFT Class 2
Digital Certificate� means a certificate to be obtained, filled and used in the
manner specified under rule 3;</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText" style="margin-left:1.5in;text-indent:-.5in"><span style="font-size:10.0pt;line-height:150%">(g)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%">�Nil return�
means a return indicating that no sales tax is payable by the registered person
in respect of the tax period to which the return relates;</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText" style="margin-left:1.5in;text-indent:-.5in"><span style="font-size:10.0pt;line-height:150%">(h)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%">�Officer-in-charge�
means an officer not below the rank of Assistant Collector of Sales Tax who
holds charge of Assessment and Processing Division; and</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText" style="margin-left:1.5in;text-indent:-.5in"><span style="font-size:10.0pt;line-height:150%">(i)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%"> �transmit� means
to transmit data through a computer network.</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText" style="text-indent:.5in"><span style="font-size:10.0pt;
line-height:150%">(2) The words and expressions used, but not defined
herein, shall have the same meaning as is assigned to them in the Act and the
rules made thereunder.</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> <b>3. Digital
certification from NIFT</b><b>.� </b>(1) The registered persons shall obtain
NIFT Class 2 Digital Certificate from NIFT by downloading and filling the
Digital Certificate Request Form from NIFT Website i.e. <a href="http://www.nift.pk/">www.nift.pk</a>. </span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText"><b><span style="font-size:10.0pt;line-height:150%"> </span></b><span style="font-size:10.0pt;line-height:150%">(2) The NIFT certificate shall
be installed by the registered person in his computer.</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> <b>4. Filing
of Electronic Sales Tax Return</b><b>.�</b> (1) The registered person
shall download MS Excel based blank Electronic Sales Tax Return Form from the
Central Board of Revenue�s website and fill the information about the purchases
and supplies made during a tax period, the tax due and paid and other
applicable information as stated in the filling instructions.</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText" style="text-indent:.5in"><span style="font-size:10.0pt;
line-height:150%">(2) Payment of the amount of sales tax, if any, shall
be made in any of the designated online branches of the National Bank of Pakistan on the prescribed payment challan as specified in the Annexure.</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> (3) Reference
number of the Computerized Payment Receipt and other required information shall
be duly mentioned in the relevant columns of the electronic sales tax return.</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> (4) The
duly filled Electronic Sales Tax Return including a �Nil return� shall be
transmitted to the Central Board of Revenue�s e-mail address
i.e. (<a href="mailto:salestax.returns@cbr.gov.pk">salestax.returns@cbr.gov.pk</a>),
through a digitally signed e-mail.</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> (5) The
Electronic Sales Tax Return and its relevant attachments, if any, shall be kept
in the electronic record of the registered person and shall be produced to the
officer-in-charge on demand along with the supportive documents. </span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText" style="text-indent:.5in"><span style="font-size:10.0pt;
line-height:150%">(6) The Board shall send a digitally signed e-mail
acknowledging the receipt of Electronic Sales Tax Return.</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> (7) An
Electronic Sales Tax Return filed under these rules shall be deemed to be a
return for the purpose of sub-section (1) of section 26 of the Sales Tax Act,
1990.</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> <b>5. Miscellaneous.</b>
� All provisions of the Sales Tax Act, 1990, and the rules made thereunder, in
so far as they are not inconsistent with these rules and are relevant to the
matter concerned, shall apply to the registered persons filing Electronic Sales
Tax Returns under these rules. </span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText" style="line-height:normal"><span style="font-size:10.0pt"> </span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
</div>
</body></html>