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" LETTER FROM   LETTER FROM   S.M. LAW ASSOCIATES, ADVOCATES &   TAX CONSULTANTS, KARACHI   TO   FEDERAL BOARD OF REVENUE   (Re: Amendments notified in the Sales Tax Special Procedure (Withholding) Rules, 2007, through S.R.O. 98(1)/2013 dated 14-2-2013)   Muhammad Raza Baqir,   Additional Secretary,   Ministry of Finance, Economic Affairs,   Statistics & Revenue Division,   Federal Board of Revenue,   Islamabad.   SUBJECT: AMENDMENTS NOTIFIED IN THE SALES TAX SPECIAL PROCEDURE (WITHHOLDING) RULES, 2007, THROUGH S.R.O.98(I)/2013 DATED 14-2-2013.   Dear Sir,   We understand that with the amendments introduced through Notification S.R.O.98(I)/2013 dated 14-2-2013. The Sales Tax Special Procedure (Withholding) Rules, 2007:--   (a) Require the Withholding Agents falling under substituted clause (d) and added clause (1) of rule 1(2) thereof, to deduct an amount equal to one-fifth of the total Sales Tax as shown in the sales tax invoice issued by a registered person for the taxable goods supplied on or after 14-2-2013. Previous reference/citation in this context is in relation to amending S.R. O. 603(I)/2009 as allowed by the FBR through S.R.O.719(I)/2009 dated 11-8-2009 read with the ST Circular No.4 of 2009 dated 31-7-2009 and decisions given by FBR the minutes of the meeting issued vide C. No.3(10)ST L&P/2007 (Pt) dated…
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