Saturday, December 20, 2014
Tuesday, December 16, 2014
very very sad incident in peshawar. 160 students killed by terrorist.
MOM please rona mat. very very sad incident in peshawar. 160 students killed by terrorist.
mom muje jaldi jana he
mom muje der ho rahi he
mom please jaldi se nashta dedo
mom time pe lene ana muje
mom muje der ho rahi he
mom please jaldi se nashta dedo
mom time pe lene ana muje
mom kiss you mom
mom love you mom
mom, mom, mom, mom and mom bye, bye
mom my lovely mom good byeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeee.
very sad
Monday, December 15, 2014
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Sunday, December 14, 2014
Saturday, December 13, 2014
Sales Tax Rules 2006 CHAPTER- I REGISTRATION, COMPULSORY REGISTRATION AND DE-REGISTRATION
Sales Tax Rules 2006
CHAPTER- I
REGISTRATION,
COMPULSORY REGISTRATION AND DE-REGISTRATION
3. Application. — The provisions
of this Chapter shall apply to the following persons, namely:--
(a)
a person required to be registered under the Act;
(b)
a person required, under any other Federal law or Provincial law, to be
registered for the purpose of any duty or tax collected or paid as if it were
sales tax under the Act;
(c)
a person who is subject to compulsory registration;
(d)
a person who is already registered and requires a change in the name, address
or other particulars of registration;
(e)
a person who is blacklisted or whose registration is suspended; and
(f)
a person who is required to be de-registered.
4. Requirement
of registration.— The
following persons engaged in making of taxable supplies in Pakistan (including
zero-rated supplies) in the course or furtherance of any taxable activity
carried on by them, if not already registered, are required to be registered in
the manner specified in this Chapter, namely:--
17[(a) a
manufacturer not being a cottage industry;]
(b)
a retailer whose value of supplies, in any period during the last twelve months
exceeds five million rupees;
(c)
an importer;
(d)
a wholesaler (including dealer) and distributor; 18[* * *]
(e)
a person required, under any other Federal law or Provincial law, to be
registered for the purpose of any duty or tax collected or paid as if it were a
levy of sales tax to be collected under the Act 19[; and]
20[(f) a
commercial exporter, who intends to obtain sales tax refund against his
zero-rated supplies.]
17 Clause (a)
Substituted by Notification No. S.R.O. 530(1) /2008 dated 11th June, 2008
w.e.f. 1st July 2008, reported as PTCL 2008 St.1882
18 The words “and”
omitted by Notification No.S.R.O 470(1)/2007 dated 9th June,2007 w.e.f .1st day
of July,2007,reported as PTCL 2007 St.1726.
19 Substituted for
the full stop by Notification No.S.R.O 470(1)/2007 dated 9th June,2007 w.e.f
.1st day of July,2007,reported
as PTCL 2007
st.1726.
20 Clause (f) added
by Notification No. S.R.O 470(1)/2007, dated 9th June, 2007 w.e.f Ist day of
July, 2007 reported as PTCL
2007 st.1726.
Sales Tax Rules 2006
5. Application
for registration.—
(1)
A person required to be registered under the Act shall, before making any
taxable supplies, apply to the CRO, through electronic means as provided by the
Board or otherwise, through owner, member or director, as the case may be. Such
application shall be made in the Form STR-l, as annexed to these rules,
transmitted to the CRO electronically or through registered mail or courier
service. Such application will specify the Collectorate in whose jurisdiction
the registration is sought, as per criteria given below, namely:--
(a)
in case of a corporate person, that is, a listed public limited company or an unlisted
public limited company or a private limited company, the area where the
registered office is located;
(b)
in case of a person not incorporated, the area where the business is actually carried
on; and
(c)
in case of a person not incorporated, having a single manufacturing unit, whose
business premises and manufacturing unit are located in different areas, shall
apply for registration in the Collectorate of the area in whose jurisdiction
his manufacturing unit is located:
Provided
further that a corporate person shall have the option to apply for transfer of
registration to the Collectorate having jurisdiction where the place of
business is located.
(2)
Where an applicant has unsold or un-used stocks of tax-paid Inputs on which he
desires to claim the benefit of section 59 of the Act, he shall declare such
stocks in a statement in the Form set out as STR-4, to be appended with his
application for registration.
21[(2a) CRO may
cause further inquiry from the applicant through LRO or otherwise including issuance
of Objection Slip.]
(3)
On completion of such verification or inquiry, through LRO or otherwise, as the
CRO deems necessary, it may register the applicant and issue a certificate of
registration containing the registration number of the applicant in the Form as
set out in the Form STR-5, or reject the application within fifteen days from
the date complete application is received in the CRO, under intimation to the
applicant, specifying the reasons for such rejection.
22[(4) A person
who has applied for registration as manufacturer shall be registered after LRO has
verified his manufacturing facility
21 Sub _rule (2a)
inserted by Notification No.S.R.O.429(1)/2009,dated 2nd June,2009
22 Sub-rules (4)
&(5)added by Notification No.S.R.O.530(1)2008,dated 11th June,2008, w.e.f.
1st July reported as PTCL 2008 st.1882.
Sales Tax Rules
2006
14
(5)
In no case, a person required to be registered under the Act shall be issued
more than one registration number.] rule
The Sales Tax Act, 1990 for sales tax registration sec.14 & 59
The Sales Tax Act, 1990
3. Scope
of tax.—
(1) Subject to the
provisions of this Act, there shall be charged, levied and paid a tax known as
sales tax at the rate of 1sixteen per cent of the value of--
(a) Taxable supplies made by a
registered person in the course or furtherance of any taxable activity carried
on by him; and
(b) Goods imported into Pakistan.
14.
Registration. –
Under this Act,
registration will be required for such persons and be regulated in such manner
and subject to rules as the Board may, by notification in the official Gazette,
prescribe.
59. Tax paid on stocks acquired before
registration.—
The tax paid on goods purchased by a person
who is subsequently required to be registered under section 14 due to new
liabilities or levies or gets voluntary registration under this Act or the
rules made thereunder, shall be treated as input tax, provided that such goods
were purchased by him from a registered person against an invoice issued under
section 23 during a period of thirty days before making an application for
registration and constitute his verifiable unsold stock on the date of
compulsory registration or on the date of application for registration or for
voluntary registration:
Provided
that where a person imports goods, the tax paid by him thereon during a period
of ninety days before making an application for registration shall be treated
as an input tax subject to the condition that he holds the bill of entry
relating to such goods and also that these are verifiable unsold or un-consumed
stocks on the date of compulsory registration or on the date of application for
registration or for voluntary registration.
http://www.spsc.gov.pk/advertisement-05_2014.html last date is 18-12-2014
http://www.spsc.gov.pk/advertisement-
05_2014.html
last date is 18-12-2014
Friday, December 12, 2014
researchers say that men can not do two things at once and mans best friend
researchers say that men can not do two things at once
THE SALES TAX RULES 2006
THE
SALES TAX
RULES 2006
Updated By
Mr. Hamid Hussain
Joint Director
Sales Tax & Federal Excise Wing
Federal Board of Revenue
Islamabad.
Phone No. 051-9205360
May not be use as a reference in courts
Sales Tax Rules 2006
1
THE SALES TAX RULES, 2006................................................................................................................6
1. Short title, application and commencement. .............................................................................6
2. Definitions.....................................................................................................................................6
CHAPTER- I ..............................................................................................................................................12
REGISTRATION, COMPULSORY REGISTRATION AND DE-REGISTRATION.......................12
3. Application..................................................................................................................................12
4. Requirement of registration......................................................................................................12
SALES TAX
RULES 2006
Updated By
Mr. Hamid Hussain
Joint Director
Sales Tax & Federal Excise Wing
Federal Board of Revenue
Islamabad.
Phone No. 051-9205360
May not be use as a reference in courts
Sales Tax Rules 2006
1
THE SALES TAX RULES, 2006................................................................................................................6
1. Short title, application and commencement. .............................................................................6
2. Definitions.....................................................................................................................................6
CHAPTER- I ..............................................................................................................................................12
REGISTRATION, COMPULSORY REGISTRATION AND DE-REGISTRATION.......................12
3. Application..................................................................................................................................12
4. Requirement of registration......................................................................................................12
The Sales Tax Act, 1990 (Act No. III of 1951 as Amended by Act VII of 1990)
The Sales Tax Act, 1990
(Act No. III of 1951 as Amended by Act VII of 1990)
The Sales Tax Act, 1990
1
INDEX
Chapter I ................................................................................................................. 8
PRELIMINARY ............................................................................................... 8
1. Short title, extent and commencement.- .................................................... 8
2. Definitions.― ................................................................................................. 8
Chapter-II ............................................................................................................. 22
SCOPE AND PAYMENT OF TAX .................................................... 22
3. Scope of tax.— ............................................................................................ 22
4. Zero rating.— .............................................................................................. 26
5. Change in the rate of tax.— ...................................................................... 27
6. Time and manner of payment.― ............................................................... 27
7. Determination of tax liability.― ................................................................ 28
[7A. Levy and collection of tax on specified goods on value addition.—
29
[8. Tax credit not allowed.— .......................................................................... 30
[8A. Joint and several liability of registered persons in supply chain where
tax unpaid.– .......................................................................................................... 32
[8B. Adjustable input tax.– ........................................................................... 32
9. Debit and credit note.— ............................................................................ 33
[10. Refund of input tax.— ............................................................................. 33
[11. Assessment of tax and recovery of tax not levied or short-levied or
erroneously refunded.― ...................................................................................... 35
[11A. Short paid amounts recoverable without notice.– ............................. 36
[13. Exemption.― ............................................................................................. 37
The Sales Tax Act, 1990
2
Chapter-III ............................................................................................................ 38
(Act No. III of 1951 as Amended by Act VII of 1990)
The Sales Tax Act, 1990
1
INDEX
Chapter I ................................................................................................................. 8
PRELIMINARY ............................................................................................... 8
1. Short title, extent and commencement.- .................................................... 8
2. Definitions.― ................................................................................................. 8
Chapter-II ............................................................................................................. 22
SCOPE AND PAYMENT OF TAX .................................................... 22
3. Scope of tax.— ............................................................................................ 22
4. Zero rating.— .............................................................................................. 26
5. Change in the rate of tax.— ...................................................................... 27
6. Time and manner of payment.― ............................................................... 27
7. Determination of tax liability.― ................................................................ 28
[7A. Levy and collection of tax on specified goods on value addition.—
29
[8. Tax credit not allowed.— .......................................................................... 30
[8A. Joint and several liability of registered persons in supply chain where
tax unpaid.– .......................................................................................................... 32
[8B. Adjustable input tax.– ........................................................................... 32
9. Debit and credit note.— ............................................................................ 33
[10. Refund of input tax.— ............................................................................. 33
[11. Assessment of tax and recovery of tax not levied or short-levied or
erroneously refunded.― ...................................................................................... 35
[11A. Short paid amounts recoverable without notice.– ............................. 36
[13. Exemption.― ............................................................................................. 37
The Sales Tax Act, 1990
2
Chapter-III ............................................................................................................ 38
Wednesday, December 10, 2014
Tuesday, December 9, 2014
Saturday, December 6, 2014
Thursday, December 4, 2014
REGISTRATION FORM FOR JEETO PAKISTAN, ARY PAKISTAN,
FOR REGISTRATION WRITE THIS TO YOUR BROWSER AS UNDER
http://www.arydigital.tv/registration
http://www.arydigital.tv/registration
http://www.arydigital.tv/videos/category/jeeto-pakistan/
http://www.arydigital.tv/videos/category/jeeto-pakistan/
http://www.arydigital.tv/videos/jeeto-pakistan-5th-september-2014-2/
Additional Sesions judges job advertisement , HIGH COURT OF SINDH, KARACH 25th November, 2014 I
HIGH COURT OF SINDH, KARACHI
No. GAZ/VI.A.8(V)/I Karachi, dated the 25th November, 2014
ADVERTISEMENT
Applications are invited on “Prescribed Form” from Citizens of Pakistan having
Domicile and Permanent Residence of Province of Sindh for appointment on regular basis
against some vacant posts of “Additional District & Sessions Judge (B-20)” with
approximate salary of Rs.187,467/= (Rupees One Lac Eighty Seven Thousand Four
Hundred Sixty Seven only) and privileges including full medical cover for self and family,
official car with fuel and accommodation where available.
ELIGIBILITY:s
i) He/She shall have a Degree in Law from a recognized University or a Barrister
of Law from England or Ireland or is a Member of the Faculty of Advocates of
Scotland.
ii) Six (6) years’ experience as practicing Advocate of High Court and the Courts
Sub-ordinate thereto OR has for a period of not less than six years held a
Judicial Office with clean record of service.
iii) He is otherwise also qualified in accordance with the law.
Application Form should reach the undersigned not later than 31.12.2014
ENCLOSURES:
The applications shall be accompanied by attested copies of
certificates/testimonials evidencing; (a) Date of Birth (b) Qualification (c) Date of
Enrolment as Advocate / Pleader (renewed up to date), (d) Domicile (e)
Permanent Residence (f) C.N.I.C. (g) Certificate of Character from the Principal
Academic Officer of the academic institution last attended, (h) Certificates of
Character from two respectable persons not being his relatives (i) four latest
photographs (j) Pay Order / Demand Draft of Rs. 1500/= (non-refundable) in
favour of the Registrar, High Court of Sindh, Karachi.
NOTE:
i) The candidates, who have already applied for the said posts in response to
the Advertisement dated 15.7.2013, need not apply afresh as their
applications are already under consideration.
ii) The Application Forms are available at High Court of Sindh, Karachi, all
District Courts in Sindh and Website: www.sindhhighcourt.gov.pk
a. Original documents shall have to be produced at the time of interview.
b. Ineligible candidates and those not fulfilling the conditions or submitting
incomplete applications will not be considered.
c. Applications received after last date shall be rejected.
d. The candidates are required to furnish their email address, which is Mandatory.
e. The applicants holding Judicial Office and office of DA, DDA, DPP, & DDPP shall
apply through proper channel with copy of Appointment Notification/Order.
f. No T.A/D.A. will be admissible.
( MUHAMMAD ASHRAF )
Additional M.I.T-I
No. GAZ/VI.A.8(V)/I Karachi, dated the 25th November, 2014
ADVERTISEMENT
Applications are invited on “Prescribed Form” from Citizens of Pakistan having
Domicile and Permanent Residence of Province of Sindh for appointment on regular basis
against some vacant posts of “Additional District & Sessions Judge (B-20)” with
approximate salary of Rs.187,467/= (Rupees One Lac Eighty Seven Thousand Four
Hundred Sixty Seven only) and privileges including full medical cover for self and family,
official car with fuel and accommodation where available.
ELIGIBILITY:s
i) He/She shall have a Degree in Law from a recognized University or a Barrister
of Law from England or Ireland or is a Member of the Faculty of Advocates of
Scotland.
ii) Six (6) years’ experience as practicing Advocate of High Court and the Courts
Sub-ordinate thereto OR has for a period of not less than six years held a
Judicial Office with clean record of service.
iii) He is otherwise also qualified in accordance with the law.
Application Form should reach the undersigned not later than 31.12.2014
ENCLOSURES:
The applications shall be accompanied by attested copies of
certificates/testimonials evidencing; (a) Date of Birth (b) Qualification (c) Date of
Enrolment as Advocate / Pleader (renewed up to date), (d) Domicile (e)
Permanent Residence (f) C.N.I.C. (g) Certificate of Character from the Principal
Academic Officer of the academic institution last attended, (h) Certificates of
Character from two respectable persons not being his relatives (i) four latest
photographs (j) Pay Order / Demand Draft of Rs. 1500/= (non-refundable) in
favour of the Registrar, High Court of Sindh, Karachi.
NOTE:
i) The candidates, who have already applied for the said posts in response to
the Advertisement dated 15.7.2013, need not apply afresh as their
applications are already under consideration.
ii) The Application Forms are available at High Court of Sindh, Karachi, all
District Courts in Sindh and Website: www.sindhhighcourt.gov.pk
a. Original documents shall have to be produced at the time of interview.
b. Ineligible candidates and those not fulfilling the conditions or submitting
incomplete applications will not be considered.
c. Applications received after last date shall be rejected.
d. The candidates are required to furnish their email address, which is Mandatory.
e. The applicants holding Judicial Office and office of DA, DDA, DPP, & DDPP shall
apply through proper channel with copy of Appointment Notification/Order.
f. No T.A/D.A. will be admissible.
( MUHAMMAD ASHRAF )
Additional M.I.T-I
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