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26 September 2004
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Sunday
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10 Shaban 1425
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Sales Tax Act 1990 amended
ISLAMABAD, Sept 25: The government has made amendment in the Sales Tax Special Procedures Rules, 2004 by inserting the words "including the amount of late payment surcharge" after the word "surcharges".
This was stated in a notification of the Ministry of Finance, Economic Affairs and Revenue Division issued here on Saturday.
Following is the text of notification: S.R.O. 807 (I)/2004: "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, sections 26AA and 34AA 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, 2004, namely:-
In the aforesaid Rules, in rule 35, in sub-rule (2) in clause (b), after the word "surcharges", the words "including the amount of late payment surcharge" shall be inserted.
This notification shall take effect from the first day of October, 2004."-APP
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