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020713
GOVERNMENT
OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (SALES TAX WING)
SALES TAX RULING/INSTRUCTION No.52/2002
C. No. 1(3)STR/2000.
Islamabad, the 13th July, 2002.
1. The Collector,
Collectorate of Sales Tax & Central Excise,
Peshawar/Rawalpindi/Lahore/Karachi(East/West).
2. The Collector,
Collectorate of Customs, Sales Tax & Central Excise,
Gujranwala/Multan/Hyderabad/Quetta.
3. The Collector,
Collectorate of Sales Tax,
Faisalabad.
SUBJECT: -
INPUT TAX ADJUSTMENT ON ELECTRICITY BILLS.
I am directed to refer to the
above noted subject and to say that a number of representations have been received
regarding practical difficulties faced by taxpayers in claiming input adjustment against
electricity bills. Keeping in view the genuine problems of the taxpayers, it was
decided to remove these difficulties by amending the Special Procedure for Collection and
Payment of Sales Tax (Electric Power) Rules, 2000.
2. Necessary amendments have been made accordingly in SRO 124(I)/2000, dated 15th
March, 2002 vide SRO 344(I)/2002, dated 15.6.2002 (copy
enclosed). Now, in cases where the registered person’s name is not printed on the
electricity bills, input adjustment may still be allowed provided that:
(a) his registration number is duly printed on the bill; and
(b) the address mentioned in the electricity bill is the same as that declared by the
registered person to the Collector of Sales Tax.
3. No input adjustment will be allowed in case the registration number is not printed
on the bill. The registered persons may, therefore, make arrangements for printing
of the registration number. All pending cases may be decided accordingly.
(Dr. Ashfaq Ahmed Tunio)
Secretary (ST-L&P)
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