Order # 09/2026 Year 2026
Topic PROCEDURE AND CONDITIONS Tax Sales tax
Subject PROCEDURE AND CONDITIONS FOR APPLICATTON OF MINIMUM VALUE ADDITION TAX AT THE ILA.TE OF ONE PER CENT ON IMPORT OF COAL UNDER CLAUSE (6) OP THE TWELFTH SCHEDULE TO THE SALES In terms ofclause (6) under the heading "Procedure and Conditions" ofthe Twelfth Schedule to the Sales Tax Act, I 990" the Federal Board of Revenue hereby prescribes the following procedure and conditions for the application of minimum value addition tax at the rate ofone per cent (l%) as specified therein on the import of co
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