S.R.O. 484(I)/2004, Islamabad, the 12th June, 2004

SROS: S.R.O. 484(I)/2004, Islamabad, the 12th June, 2004 THE SALES TAX SPECIAL PROCEDURES RULES, 2004 S.R.O. 484(I)/2004, Islamabad, the 12th June, 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 34A, and the first and second provisos to section 45 thereof, the Federal Government is pleased to make the following rules, namely:- THE SALES TAX SPECIAL PROCEDURES RULES, 2004 1. Short title, application and commencement. (1) These rules may be called the Sales Tax Special Procedures Rules, 2004. (2) They shall apply to such persons as are specified in the respective Chapter. (3) These shall come into force on and from the 1st July, 2004, except Chapter VII, which shall come into force with immediate effect. CHAPTER I SPECIAL PROCEDURE FOR FILING OF NIL RETURNS 2. Application.-The provisions of this Chapter shall apply to every registered person who files a nil return for any tax period. 3. Definitions.-(1) In this Chapter, unless there is anything repugnant in the subject or context,- (a) Act means the Sales Tax Act, 1990; (b) Computer Section means Computer Section of the Collectorate; (c) Collectorate means the office of the Collector having jurisdiction; (d) nil return means a return indicating that no sales tax is payable by the registered person in respect of the tax period to which the return relates, and includes a null return and a return where carry-forward or refund is claimed; (e) Nil Return Receipt Counter means a counter set up in the Collectorate for the purpose of receiving nil returns; and (f) null return means a return which indicates that no transaction was made by the registered person during the tax period and no amount of tax is to be paid, refunded or carried forward. (2) The words and expressions used, but not defined herein, shall have the same meaning as assigned to them in the Act. 4. Setting up of Nil Return Receipt Counters.-(1) The Collector of Sales Tax may set up one or more Nil Return Receipt…