Sales Tax Special Procedure Rules, 2007

From: 2023-07-01 - To: 0000-00-00 S.R.O. 694(I)/2019, Islamabad, the 29th June, 2019.– In exercise of the powers conferred by clauses (9) and (46) of section 2, sub-section (1), clause (b) of sub-section (2), sub-section (6) and sub-section (7) of section 3, clauses (c) and (d) of section 4, sub-section (2) of section 6, sub-sections (3) and (4) of section 7, section 7A, clauses (a) and (b) of sub-section (1) of section 8, clause (a) of sub-section (2), sub-section (3) of section 13, subsections (2A) and (3) of section 22, sections 23, 60, 64 and 71 of the Sales Tax Act, 1990, the Federal Government is pleased to rescind its Notifications No. SRO. 68(I)/2006, dated the 28th January, 2006, SRO. 480(I)/2007, dated the 9th June, 2007, SRO. 660(I)/2007, dated the 30thJune, 2007, SRO. 769(I)/2009, dated the 4th September, 2009, SRO. 1125(I)/2011, dated the 31st December, 2011 and SRO. 398(I)/2015 dated the 8th May, 2015. 02. This Notification shall take effect on and from the 1st day of July, 2019. Rescind Rules.– Before rescission by SRO 694(I)/2019, its read as follows:– “THE SALES TAX SPECIAL PROCEDURES RULES, 2007 Notification No. S.R.O. 480(I)/2007, dated 9th June, 2007.-- In exercise of the powers conferred by section 71 of the Sales Tax Act, 1990, read with clauses (9) and (46) of section 2, sections 3 and 4, sub-section (2) of section 6, sub-section (3)*, section 7, section 7A, clause (b) of sub-section (1) of section 8, clause (a) of sub-section (2) of section 13, sub-sections (2A) and (3) of section 22, sections 23 and 60 thereof, the Federal Government is pleased to make the following rules, namely:-- THE SALES TAX SPECIAL PROCEDURES RULES, 2007 1. Short title, application and commencement.-- (1) These rules may be called the Sales Tax Special Procedures Rules, 2007. (2) They shall apply to such persons as are specified in the respective Chapter. (3) These shall come into force with effect from the 1st day of July, 2007. ---------------------------------------------------------------- Chapter I PRELIMINARY 2. Definitions.-- (1) In these Rules, unless there is anything repugnant in the subject or context,- (i) “Act” means the Sales Tax Act, 1990; (ii)…