S.R.O. 77(I)/2008, Islamabad, the 23nd January, 2008

SROS: S.R.O. 77(I)/2008, Islamabad, the 23nd January, 2008 THE NOTIFICATION AMENDS THE SALES TAX SPECIAL PROCEDURE(WITHHOLDING) RULES, 2007 S.R.O. 77(I)/2008, Islamabad, the 23nd January, 2008:- In exercise of the powers conferred by sub-section(6) and sub-section(7) of section 3 of the Sales Tax Act, 1990, read with section 71 thereof, the Federal Government is pleased to direct that the following further amendments shall be made in the Sales Tax Special Procedure (Withholding) Rules, 2007, namely: In the aforesaid Rules, (1) In rule 1, after sub-rule (2), the following Explanation shall be added, namely: Explanation. withholding agent includes the accounting office which is responsible for making payment against the purchases made by a government department.; (2). In rule 2. (a) in sub-rule(3), for the comma, occurring for the third time, the word if shall be substituted; (b) for sub-rules (4), (5), (6) and (7), the following shall be substituted, namely:- (4) Where the purchases are made by a government department, the following procedure shall be observed, namely:-(a) the Drawing and Disbursing Officer(DDO) preparing the bill for the accounting office shall indicate the amount of sales tax withheld as prescribed above. The accounting office shall adopt the procedure as indicated below:(i) in case of purchases made by a department under the Federal Government, the office of the Accountant General of Pakistan Revenue shall account for the amount deducted at source during a month under the Head of Account B02341-Sales Tax and send an intimation to the Member (Sales Tax), Federal Board of Revenue, by the 15th of the following month; (ii) in case of purchases by departments under provincial or district governments, the Accountant General of the province or the District Accounts Officer, as the case may be, shall credit the amount deducted at source during a month to the head of account G12777-Sales Tax Deductions at Source under Sales Tax Special Procedure (Withholding) Rules, 2007. Cheque for the amount will be prepared by the Accountant General or the District Accounts Officer, as the case may be, in the name of Collector having jurisdiction by debit to the…