GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS & REVENUE
CENTRAL BOARD OF REVENUE
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Islamabad, the 1st August, 2005.
NOTIFICATION
(SALES TAX)
S.R.O. 752(I)/2005.— 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, sub-section (3) of section 22, section 23, 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 amendment shall be made in the Sales Tax Special Procedures Rules, 2005, namely:—
In the aforesaid Rules, in rule 43, in sub-rule (2), in clause (c), after the word “charges”, the words “excluding the amount of late payment surcharge” shall be inserted.
[C. No. 1(31)STR/2000].
(SHAHID AHMAD)
Additional Secretary