ISLAMABAD, Dec 27: The Central Board of Revenue has notified procedures for payment of sales tax on services by customs agents.

The procedures were finalized following the meeting of member, sales tax, Ramzan Bhatti, with the representatives of the customs agents, said a senior official in the CBR.

The provisions of the procedures would be effective for the documents filed on or after January 16, 2003.

Payment of sales tax on services rendered or provided by customs agents was a requirement in terms of ordinances issued by the four provinces and the federal capital area.

The procedures were notified through a sales tax general order No 6, issued here on Friday.

According to the procedures, the sales tax registration number of the customs agent shall be quoted along with the license number on the bill of entry (home consumption, into-bond and ex-bond), shipping bill, baggage declaration, rebate/refund or duty drawback claim as the case may be and; in addition to already prescribed requirements a photocopy of the last month’s sales tax return (bank-receipted) of the customs agent shall be appended with the bill of entry, shipping bill, baggage declaration, rebate/refund or duty drawback claim so filed.

For example the bills of entry filed after January 15, 2003 shall be appended with a photocopy of the bank-receipted sales tax return for December, 2002, filed on or before January 15, 2003 (which is otherwise required to be filed in the authorized National Bank of Pakistan branch by January 15, 2003), if the customs agents sales tax registration date is 31-12-2002 or earlier.

In case any agent fails to submit the return-cum-payment challan as mentioned above, customs documents filed through him shall not be entertained.