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- Sales Tax Ruling/
Instructions No. 22 /2003
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GOVERNMENT OF PAKISTAN
REVENUE DIVISION
CENTRAL BOARD OF REVENUE
(SALES TAX WING)
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Islamabad, the 26th August, 2003.
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C.No.1/18-STB/2003.
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Subject:- AMNESTY IN RESPECT OF TAXABLE SERVICES UNDER THE NOTIFICATION No.
SRO 500(I)/2003,
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DATED 07.06.2003.
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Reference
SRO 500(I)/2003 dated 07.06.2003, four categories of persons have been given exemption from the payment of additional tax subject to fulfillment of conditions stipulated in the SRO. However, exemption of additional tax is restricted to the taxable supplies only. Various queries have been received, whether the amnesty scheme is applicable to taxable services
also ?
2. The issue has been examined in the Central Board of Revenue. Sales Tax on services has been levied through the promulgation of the Punjab Sales Tax Ordinance, 2000 (II of 2000), the North-West Frontier Province Sales Tax Ordinance, 2000 (III of 2000), the Sindh Sales Tax Ordinance, 2000 (VIII of 2000), the Baluchistan Sales Tax Ordinance, 2000 (I of 2000) and the Islamabad Capital Territory (Tax on Services) Ordinance, 2001 (XLII of 2001). By virtue of section 3(3) of the said Ordinance, all provisions of Sales Tax Act, 1990 rules, notifications, orders and instructions issued thereunder shall, mutatis mutandis, apply to the collection and payment of tax including penalties & prosecution and all other allied and ancillary matters. Therefore, it is clarified that the provisions of SRO 500(I)/2003, dated 07.06.2003, will also be applicable to the persons providing and rendering taxable services.
(Dr. Kamal Azhar Minhas)
Secretary ( Sales Tax )
