6 of 92020-06-30

Finance Act, as published 30 June 2020

This is the Finance Act as it stood on 30 June 2020. It runs to 140 pages and contains 7 sections, with 0 amendment footnotes.

What this document is

Published by the Federal Board of Revenue as part of the Finance Act collection. A consolidation of this kind folds every amendment made up to its cover date into the text, so it shows the law as it stood on 30 June 2020 rather than as originally enacted.

The date above was taken from the file name rather than a consolidation statement on the cover, so treat it as approximate.

The shape of this version

The operative text holds roughly 40,249 words across 7 sections.

What changed since the previous version

Against the version published 30 June 2019, this one has 2 new sections and 43 that no longer appear.

New in this version

section 40A, Policy and administratior
section 408, Recoyery of non tax revenue by Commissioner (IDland ReveEue)

No longer present

These appeared in the previous version and not in this one. That usually means omission by a later law, though it can also mean a heading was formatted in a way the extraction did not recognise.

section 1, Short title and commencement
section 5, Amendment of West Pakistan Finance Act, 1965 (W.P. ACT No. I of 1965)
section 7, Amendments of Port Qasim Authority Act, 1973 (XLIII of 1973)
section 8, Amendments of Abandoned Properties (Management) Act, 1975 (XX of 1975)
section 9, Amendment of Pakistan Civil Aviation Authority Ordinance, 1982 (XXX of 1982)
section 11, Amendments of Sales Tax Act, 1990
section 12, Amendments of Islamabad Capital Territory (Tax on Services) Ordinance, 2001 (XLII of 2001)
section 13, Amendments of Income Tax Ordinance, 2001 (XLIX of 2001)
section 14, Amendments of Federal Excise Act, 2005
section 15, Amendments of Anti-Dumping Duties Act, 2015 (XIV of 2015)
section 16, Amendments in Finance Act, 2018 (XXX of 2018)
section 17, Assets Declaration Act, 2019

The source file


File name	`2020731075425133GazetteofTheFinanceAct2020.pdf`
Pages	140
Size	5.11 MB
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Position in this collection	4 of 9

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The full text of this version

All 7 sections as they appear in this document, reproduced from the source PDF. Amendment footnotes follow at the end.

2. Amendment oI P€troicum Producrs (Pctroleum LeW) OrdinaEce, l96l (xxv of t96l)

-ln the Petroleum Products (Petrolerrm i-.jvy) lA,- Crdinancc. 1961 (>:XV of 1961), iI) lcclron

(l) in sub-section (2), in clause (b), af.er the ligrue “2005”, tire elprcssion _or general sales tax payable undcr the Sales l ax AcL i!r90“ shall be inserted; and

(2) in sub-se.rio (3), after the exprcssion “(iV ol 1969), the €\pression “the Sales-l ax Act. l990 sllaiibe inselled. l. Amcndment of Customs Act, 1969 (TV of 1969).-ln the Customs Act, 1969 (lV of 1969). the fcllowing fu(her arnendinents:hall be fi€de, rtamely:

(1) :,- i’r .cchon

(a) fbr ciause (ai), the follo\,ing shail b€ substitut€d, uamel]’:– “l|ai,‘l “advance ruline’’ means a written decis;on by the Board or any omccr or a committee authorized by the Board, oD the roquest o[ an applicant lbr de€mrinalion cf ciassillcation. origin or applicabiliLv of a pafticular relief or erelnplion on goods pr;or to their imporlaLion o. c\portalion, vali(l for a sp€cified period oI tinrel”i

(b) in clause (s).

(i) after the word ’fbrce“, thc cxprcssion . or in anl way being conccmed in canyirg. transponing, rer..oring. deposiling. ha.bouring, keeping- conccrling“ shall be inserted: and

(ii) in sub-clause (ii), for the expression -one hundred and firy thousand“, the expression “five hundred thousand,, shall be substituted:

PARI- THE GAZETTE O!’PAKIS’IAN, EXTRA,, JTNE3O,2O2O 287

(2) in secticln 7, aftcr rhc sord ’‘Forces’’- the expression “, Border Militari Pol;ce (BMP)” shall be inserted;

(3) in sectiorl i7, for thc full stop at thc end, a colon shall be substitured and therealicr thc tbltowing proviso shall be added, nameLy:- “Pro!,ided l,\at the period of detcnrion shall not exceed fifteen days which may be extended by the Chief Collector or Di.ector Gcncral for a period not excecding fiftcen days.”;

(4) in secrion 19. iL1 sub-section (5), in the second proYiso, for the flgure’-2020 . the figurc “202l” shall bc substituted;“;

(5) fbr sedion l9C, the tbllowing shall be substitoted. namely; lgc Minimsl duties not to be dematrd€d.-Where the value of imloned eoods does n.,t excced live thousznd nrpecs. rro duties and ta-\es shall be dcmanded, subjcct to conditions and restrictions as may be prescribed by the Board under the

(6) in sectioD 2l, in clause (c), for the expression ’customsirties“. rhe exprcssion ’Cuties as levied under sectio,r l8 or 18A and“ shall be suhstiruted: (?) iu sedion 27A, for the tull stop at the end, a colon shail bc substitutcd and thcreafter the following proviso shall be added, namel): ‘Provided that the goods imported in new condition shall not ar be allowed sorapprng mutilation and shall be classified and chargeable to le\iable duty and taxes as new goods.’ ;

(8) in section 32A,-

(a) (l),- in sub-section

(i) after clausc (c), the following new clause (ca) shall be irsertcd, nanely: “(ca) declares value which is signifrcant!], higher or lower lhan lhe actual value. that is. lhe price actually paid or payable for the goods when sold for export to Pakistan, .proceedings may be initiared under this seclion subjecl to cond;lions or

288 THI] GAZET1T OF PAKISTAN, EXTRA,. JUNE 30, 2O2O [PART I limifntions as mav be prescribed by the Boanl under the rulcs:“; and

(ii) in ciausc (e). for the expressicn “(c)- the cxpression ‘’(c). (ca)” shall Lre substituled; and ib) in sub-section (2), for the lull stop at the end’ a colon shall bc subsrituted and therealtcr the following proviso shall be added, namely:- ’_Providcd lhat an ofTencc, har irtg ro revenue il). implicatjon but co'ered under iub-seclioi shal! also bc sen,eil $‘ith shorv cause notice lvithin a pe|,nd ofone hirndred dnd cighl) da\ ol’ detcclion oi ‘uclr fra ’ ’ l\e’’: I rr ‘ir’ I uader the relc!ant provisions of larv.’ 1 a9) in section 80. in sub-section (l). for the ful’ itoir 3r ih’ cttd ’ colon shall be substituted and thcrealier the iirllcwr’,g proliso shall bc added, narliely - “Providcd that in casc ol’reassessment noricc lhall be ’r ser,,cd 1() {he importer through C’rstoms ComprLlcrized Svstcrtl and oppommilv ofhearing shall be Provided, ifhe so ‘lesircs’”;

(10) rfl section i,19,-

(a) 1br suh-secrion (2). lhe tollowrrrg shall bc substilucd’ narnely: “(2) Whcre any passenger or a member of rhe crelv makes a false declaration or fails to make such declaration as reqlrired under sub-secttrn (1), he shrll be guillv ofan offence undcr this Act.’l and

(b) afler sub-scction (2), substituted as aforesNid, the following rerv sub-section shal! be added, namelyl- “(3) Norwithstanding the provisions nf sub-section (2), where any person attcmpts to bring hro or lakes oul of Pakistan. currency, gold, precious metals or slones, in any fom:, through concealmeot in baggagc or circumvenring customs controls at airports, sca-ports and land border custom’stations, he shall be guilty ofan (, offence of smuggling within the meannrg of clause of scction 2 “;

JUNL 30, 2020 l TII] GAZETTE OF P.AI(ISTAN, EXTRA,, 289 P,!,1{1 1

(ll) (l), h the Table. in colufln zero, in section 156, in sub-section against serial number E,- (l),

(a) (i) and entries relating thereto in columns for sub-se.ial

(2) and (3), the tbllowing shall be substituted, namely:- persor concemed rn dre Pakistan,- offence shall be liahle to- the value of the goods, rhe goods isftom PKR 3,000,000 Iurther be liable to imprisonment for a term not exceedmg r_o fears:

(b) if the ,aLue of a penalty not exceeding convicrion by a Special (both inclusive); Judge hc shall tuther be lo tor a term not excee&ng Provided that rLre impflsonmenl shall nor be less than two years. tkee times the valuc of the good5 is from PKR coovicrion by a Judge he shall luflher be ltable to unpnsonment for a term not exceedrng five years: the sentence of the imprisorme shall not be less thar two and half years. to Judge he shall tunher be rnclusive); liable to impriso !9q

2go JUNE3o,2010 lHE GAZEI’IE oF PAKISTAN, EXTRA., [PARrl for a term not exceeding Provided rhat imprisonment shall ror be less than threc years.

(c) fiYe rimes thc value of th€ goodsi and upon 10,000,u00; conviction by a Special Judge he shall fudher be liable to imprisonmenr for a term not €xcceding Provided that the imprisonment shalL nol bc l.ss rhan fiYe years and the whole or any part of his moveable and property shall also be liablc ro forfeiture in accordance with seclion i87 of the Customs Act, t969: Provided lUdner that, in the case of such goods as may bc lotiiied by the Federal the official Gaze(e. the sentence of rmprisonmert shall not be less than five yeaN and rhe whole or any part of his p.opert) sh ll also be liable to forleil’lre.

(b) for sub-serial (iii) and entries relating lherelo in columns (1) (i), the follo\ying shall be substiluted, namel)’:-

(2) and person concemed in form G) if t}e value of

2020 291 upon conviction bY r upto US S 10,000 or value other 10 imprisonment for a enn if the value of t goods: and Special other yearc: Prolided that the senlence of thc imprisoDmen( shall not bc If value of the goods; and SPecial denomination) Frovidcd that the sentencc of the mprisonmenl shall l]ot be less than two and half 100,000 (both denonination) Provideo that the imprisonment shall nDt be fivc times $e value of the rhe curcncy or goods exceeds US S 100,000 upon conliction by a or equivalenr in value SPecial (cLn-rency other liable lo xnprisonment for tcnn not

292 ]t{E GAIIJI.TE OF PAKISTAN, EXTRA,. JUNE 30, 2O]O [P\RTI Provided that thc sentenc€ of rhe rmprisonment shall not bc Iess than five years and the wholc or any part of his moveable and immoveable assets and propcrt! shall also h€ liable to forliiture in acco.dance will s.ction 187 ol the Custorrs Act. 1969.

(c) sub-serial (iv) and cnkics relating the.eto irr columns (1), (2) and (l), shall be omitiedr (12.r ir section 179, in sub-section (3),

(a) after the colon, the following new proviso shall be insened, namcly - “Provided that in cases, wh€rein rhe provisions of clause (s) ofsection 2 have been invoked, such cases shall be decided within a period ofthirty days ofthe issuancc ofshow cause notice:!:: and

(b) in thc cxisting proviso. alier the word “Provided”, the word “lurther” shalI b€ inserted;

(tl) in section 187. for the full stop at the end, a colon shall be substituted and thereafter the lollowing provisos shall be added, namely.- “Prolided that any person, alleged to have committed an offence under this Act shall bear thc burden of proof that any propert_v owned by him in his name or someone clsc namc \ras not acquired from the procccds ofsuch crine: Provided fu(her that the procedure for lbrleiture of such property shall be presc.ibed b) rhe Board under the rules.”,

(14) in sectron 1948, in sub-section (l). after fie first proviso, the following new proviso shall hc inserted. namelv:- ’Provided funher that in cases, ivherein the Drovisions of clause L5) ol secrion 2 ha!e hcen inloted. appesh.hall be dccjded ,!ithin a period ofthirty da],s:“;

PAaT I I’HL CAZI;1 TII

(15) 195C,- in scction G) namclY:- substituted, nominated by the Board from a panel “(c) a pcrson to b€ mentiooed in clause (b);”;

(b) for sub-section (3)’ the tollowing shall be substituted’ namely:- - I 1 r The Board shall commuDicate the order of appointment ’ ’ oi .o.In;rr.“ to lhc court of la\t or the aPpellatc authority and thc Collector’“:

(c) sub-section (-1) shatl be omitted; iill ‘- ’ in sub-section .rit ia“a *i,fte pro!iso thereafter shall be omifled: tt). for the expression on \rithdrawel of I e t in sub-scclion “ ’ the date of appointmenl in’io the aut” of a.“i.ion of committee or ils dissolution as the case may bc” shall be substituted; (?). the following shall bc subslitulcd’ for sub-secrion

(f) The decision ’ ’ rirrr * Lindiug nn th“ Collector $hen the aggrievcd oei.on. bcrng sa-tisfied with the decision has witlidrawn irte appeat pending before lhc coun of law or any has commurricated “ p p .r rr . i“ !r ‘i th d r a w al to lhe Collector: Provided that if the order of withdiawal is not to the Collector within sixty days ot the communicated ““rtoi. Lindingon thc Coltcclor”’: and ‘t’

294 TIIE GAZETTE O!‘PAKIS’IAN, EXT JUNI i0, 2020 [PAnr I appcal had ever becn wirhdmwn’ the enpression ..whcre thc dispute is pending“ shall bc substiruted;

(16) in section 201, in sub-sectior (l), for the full srop ar the end, a colon shall b€ substituted and therealicr the following proliso shall be added. namely: “Provided that, in casc wherein goods declarati()n ha-s b€en filed. the share of importer in sale procceds shall not exceed the declared value of thc goods.”;

(17) in section 212r. after sub-secrion (2). rhe following sub-section shall be added, nlmely:- “(3) Nohvithstanding anyrhing conrained in fiis Acr or any other larv for rhe timc being rn force, the Board ma),, subject tc such conditions, Iimitations or resrrictions as it thinks frt tc impose, grant bcnefirs ro the authorizcd economic opcmtors in such manner as may bc provided under the rules made. including-

(a) laying dou,n any procedue or mode for collection ol customs duties, fee, surcharge, penalty or any other lev). under this Act or any other law;

(b) detbrring collection of customs dutics, fee. surcharge, penalty or any other levy either in whole or in part;

(c) condoning or subsriruring whole or part ot rhc bant. Suarantee or pay ordcr of a scheduled bank r€quircd under this Act ,,/ith any other financial insrrument ari deemed appropriate.“; and lt) ( after section 2124, rhe following new section shall be inserted. namcly:- ’’2128. Advance Ruling.-l l) An applicant desirous o[ Advancr: Ruling may make an application in such form and in such manner as may be prcscribcd under the rules, srating any ol- the questions as conlained in sub-scclion (2) hereinaller on which the Advance Ruling is sought_

(2) The question on which advance ruling is sought sha be i rcsFct of,,-

P^xT Il TIIE CAZETTE OF PAKISTAN, EXTRA , JUNE 30. 2O2O 295

(i) classification of goods under the First Schedule to this Act;

(ii) dctermination of origin of tlie goods under the rules of origin notified for bilateral and multilateral agreenrents,

(iii) applicabil:r, of notificalioDs issucd in respect of duties under this Act or any tnx or dut) chargeable under an) othcr law for the time bcing in force in the same danncr as duty oIcustoms leviable under this Acti or

(iv) any other matter as the Board may specifl by norification in rhe oflcial Gazcttc.

(l) The proceediDgs for issuance of advance ruling shall be completed wilhin niflery days.

(4) (i) The Ruling issued under sub-section shall be binding on the applicant.

(5) The Ruling issued under sub.sectiol (1) shall be binding on the Customs for a period ofone year unless there is a change in law or facts or circumstances on the basis of trhich the advance ruling \vas paoDounced,

(6) (l) The appeal again$ the Ruling issued under sub-section shall lie with thc Member Customs (Policy) *ithin thirty days of issuance of the Ruling: Provided that during the appeal period of thirt-v da] s, the opemiion ofthe RuUnB shall remain suspended unless the applicant acccPts the RulinS.’;

(19) in the Frrst Schedule. (ii in Chapter 99, in Sub Chapter-v, in column (1) against PCT code 9917, in colunn (2), in paragraph (l). thc following amendments shali be made and shall be deemed to have beeD made with eflect trom th€ lstJurle,2020, nameiy:

(a) in sub-paragraph (i), for thc word ’‘and’’, occurrio8 lor third time, the exprcssion “, including Gwadar Intemational Terminals Limited and Cwadar Marine Scrvices Limited and their”. shall be subsrituted;

zgti Tl{E GAZt-]lh OF PAKISIAN-. EXTRA, JL,NE30,:020 IPARr I

(b) in sub-paragraph (ii), for the words, ’the ships used in the port and its tcrm;nals , the words -all vrsiling ships incl-rding foreign and local and fishing vessels at Gwadar Port“, shall be substitured: and

(c) for sub-paragraph (iv), the following \hall be substituted, nameiy: “(iv) lmports by thc follo*ing businesses to be established in thc Gwadar Free Zone Area for a period of 2i years with effect from 1st July. 2016, packaging. distribution, stuffi ng and dc-snrffi ng. CFS, conlaincr yard, warehousirrg including cool and oold rooms, transhipment, labelling. Iight end assembly and re-assembly, impods and exports/value added exports, lalue adding of or imponq. othcr simrlar related businesscs acnvdies and such commetcial activitics as are required to support the frce zone.”; and

(ii) the amendments set out in the First Schedule to this Act shatl be rnade in the Irirst Schedule to the Customs Act, 1969 (IV of 1969); and

(20) in the Fifth Schedule,- (A) in Pan-I,-

(i) in the preamble, in the explanalion, for sub-para (b), the follo\ring shall be -ubsriluled. Iamel): - ’(b) use in mining, agrculture, fisheries, animal husbandry, floriculture, honiculture, livestock, I’f cool chain, dairy, poultry industry, sector, and storage, comnlunication lnliastnicturc . developmsnt of SEZS by Zone Dcveloper.“; and

(ii) in the table, in column (1),

(a) for S.No.23 and the entries relating thucto in columns (2), (3), (4) and (5), the lbllowing shall be substiluted, Damely:

20:0 PAnr I THE GAZETTE OF PAKISTAN, EXTRA., lur\E 10, 297 -23 Parts, Componenls and t.l-D t,i8ht mrnulscturing LED (il rlousrngshcll. shell .ovcr unJ bNe cat lor al1 kinds ol LEI) LiEhts Md Ilulbs 00 I’ickl,ne r8i0.9090 lor preparariods mctal surlaccs. sold.rinB hmzing or poedeG ard “e p ld as in re e s ol m.tal co.sis(lne. d 0li 0Oar))-. (iiD T anJ Bdc or SurcJ Metal Clad PnntcJ Circ!n Board CPCB 8501..1090 Cu er Pown SrpI, ) for of LED L:Bhts and ELilbs l-l (!j) 90c I 1000

(b) lbr S. lio. 26 and the enlrics relaling lhereto in cotumns (.:), (l), (4) and (5), the follorving shall be substiluted- namely - -26 Plaot mchinery aid Ihr iir n.cn’ae’r’ equipnrent idponcd d,l ctu+,m.nr und.r dunng the . period Lhc :,iJ (.rl nmrber coomcncrne on lst Jul).2014 dd endtng o,t lorh J[nc. 202] ior scc.clq tl’at scltrnB up olind!s(rr.s the rn crstqhilc Fl14 eoodi are bonafidc requircmcot of lhe llc Boods shlll tror be sold or olhcNisc disposed ol *rLhout prior approval of thc Boed ’

(c) afier S.No..l5 and corresponding cntrics relating thercto in columns (2), (3). (4) and (5), the following shall be added, namelyi-

298 2020 ..16 Iulemer Sesice Pr:,!iders regisrered u.d( lhe Sales Ta\ Act 1990. dul) cerrifi.d b! thc Mlnisiq hollo{ profles oi cdt ’Ilchnolo!ry and (ii)Afticlcs ol E504 4tD0 or olher dara. nnag€s

(v) Opli$l libe. 85,14.7000 Cooductois.xceedioC v 32000 regsrcred undcr lhc (B) in Part iI. in Tablc C. ir column (1), afier S.No.33. and jn colLrmns (2), (l) a d correspolding erltrrcs rclating rhereto (4). the fotlowing shall be adderi, namelyr–

(i) against S.No. 96. in column (2), againsr sub-serial (i), for the entrics in columns (3) alrd (4). the cntries -09’c

(ii) against S.No 10i. in column (5). for lhe figure “2020” the fi8ure 2030“. shall be substitutcd; and

(iii) lor S.s-o- 107 and thc r’ntries rclating thereto in columrrs (2), (3). (a) artd (5), the follo.ing shall respectively bc rlamel). substitLlled. lnstitution or Nash’r-e-Quran lI0

P^RT I] TITE CAZETI’I] O}’ PAKISTAN, EXTRA.. JTJNE ]0, 2O2O 299 .1810.1990 respectiYe Provincial

(ii) Aft papcr Quran Roard for hevirtg printing of Holy Quran; (:) 20x30 inches, ln case of Nashr-e- 2:1i30 rnches. Qurar the quanrit] of 23\33 inches, paper to be imported 2lxl6 inches \llould be determined and ?00\1000 bv IOCO: and

(3) The r“ashir+ Qutan may also get prioting done fiom another pfinter (vendor), duly rcgistcred under Salcs Tax AcL,l990 and with relevant Provincial aumn Board having suirable ;n-house facility. subjcct to approval ot lhe IOCO lnpods made b) Nrshir-€-Quran availirg th. facility of printing throush vendoE will be cleared against submission of bink guamffee or pay order. tn such case, -

(i) the vendor shall have a 6nn contract with rhe Na’hir.e-Qurani

(ii) the i.-ishir-e-Quran . may p.ovide the imponed paper, to the vendor; (i ii) the vendor shall not be entiled to impon the papet mder this scheme for prinling of Quran be to supplied the Nashir-e-Quran;

(iv) the vendor, after complcting fie printjng, shall th€

3OO THE GAZE I’IE OF PAKISI’AN’ EXTRA., JIINE 30, 2020 [PARI l to Quran thal Nashir-e-Quran onl] with whom he held lhe fim coNact; and

(v) the vendor shall also mamtain proper record ol the imported paper utilized, and printed aurar ro supplLed the Nashir-e-Qurani (!i) fie s€cltrit) deposited by rht Nashir-e-Quran a . thc time clearance shall be relearcd aflcr NOC from IOCCI regarding consumption o: paper end suPPll ol finishe(l producl as Per th,: {i!) for S.No.109 and the enlrics relrtirg thereto in colurnni (2). (l). (4) and (5). the foltowing shall resPccrivcll h’: srhstiiuted. nanrcl!:

(i) Ii inrpoded b,v t “109 Other craft 1804.3900 ,18 t0 9100 Sales Ta\ rcgisre.c,l

(ii) Multi-ply (ch) nrrnulaciurer of iscp(ic |quid foo I aad papcr board !a.kaging mareria,

(iii) Alurninum foil subjcct to quotl determination b/ (rollcd but not further workcd) IOCO “i (') against S.No.l16. iD colun (4), 1br the exPressiol “1096” appeating against PCT 8529.9090, in columl (3), the exprcssion “0% shall be substituted; and

(vi) alter S.|Jo.118, the following ncw S. Nos. and entries relating therero in columns (2). (3), (’1) and (5), shall be added. namel):-

solvents and thinners, not specifled or included; preparcd paint or sales Tax Act 1990. subjcct to annual quota determination by Input Ouput Co-efficient Organization 0oco). If manufacNrers of Vinyl Chloride) disposable syringes ard saline intusion sets, registered under the Sales Ta\ Act 1990, subjecr d€renninalion by lnput Output Co- efficient organizarion (roco). inrerlining/ registered under thc Sales Tax Act 1990, subject to detennination by InFut Oulput Co Organization (roco).; t22 Ready to Use abLe fats

302 ’]’HE GAZETTE OF PAKISTAN, EXTRA,, JUNE3O,2O2O ART I

(vii) mtuemls (UNWFl’:) and

(viii) Emulsifier determinalion by Inp’rt Outpur Co- efiicient organization (roco).i (D) after Part V, the following n€w Part-V(A) shall be inserted, namlrlY:- ’P{d-v(A) lnport ofElecric vehicl$ (EY) cBU andtheir Ports IInd.r EI..ti. V.hi.l€ Policr 2020 TABLE.I Ifor2-3 wheel$ & Heavy Com4ercial velacies (CBUs)l Duty(%) a\ (s) 50% of prcvailing tarir Ele.kic l“ IuLy 2020. on 1969). (CBU) of the Engineerins I

PART I] THE GAZETTE OF PA(ISTAN, EXTRA., JUNI30,2O2O 303 Boed (EDB). EDB shall lhe EV Policy 2020 dd itrtimt€ FBR by atry 4 8702 4@O Nil 5. 8704.9030 Nil Nil ).o/o TABLE-IT lFor CKD and EV Specific Partsl s (%l

(1) (z) (t) t4} (s)

(i) Following Ev to sPecifLc components for assemhly I 8703.8030) mdufeLurint h my ku rom (CKD)j .

(a) Baft.n.s othcr specified in the the le3d acid (PCT code 85 07).

(b) BatLcry Ch&ger A6. 1959) ,uly. 2020 subjel (PCT code E504.4020).

(d) Dlecric Motor (PCT code Boed (EDB). 85011290).

(e) Three onnectiotr tcmmal (PcT code E504.9090), it) Convolcr (PCT code 8502 4{00).

(s) SignalHook (PCT code E504.9090)

JO4 2O2O THE CAZETTE OF PAKISTAN, EXTRA,, JLNESO, [PARTI kir fom (CKl))’ \on’ Paa-2 of SRO 6i6(l)/2006 dal,ed 22.06.2006. l5% plus Customs Dury kit fomr (CKI))- olsR() SRO 6t6(l)i2006 dared 693(D/2006 22-06.2006. 01.07.2006 2. (i) follo!$ng Iav sPeciic componemt ior as*dbll I rnanulacthrin,s itr anr 3?11.6060) ka1 lorm (CKI)). -

(o) Balteries olher thdn lead ,cid (l’CI Acr, l96r). code Ei.07).

(b) Ged (P(‘.1’ code Jul), 2020 subject 8,{81.4019).

(d) Contoller (PCf code 8r_42 I1001 Board (I)DB)

(e) Porvcr Ssrtch (PCl code 8536.5029) (0 Elecric auto cut (lCT code 8504.9090). (d Baltcry Conneciion (P(lT code 8514 4229)

(h) Baftery Chuger (PCT codc 850.14020).

(i) Judcrion Dox (P(lT code 11516.4910) Component lor t50./o .Assembly I ma.ufrduring i0 any kit form (CKD)- ^“on- PdFz of SRO 656(I)/21)06 ddted 22 06.7006.

PART ]] THE GAZETTE OF PAKISTAN, EX’I’RA., ]LINE ]0. 2O2O 305 Componed for 15%plus Asscnbly ! manufacturing rn any Customs Duty kir fom (CKD)- Of SRO 5RO 656(1Y2006 dated 69:10)1006 22 06.2446. 01.07 2006 l Eleclric i) Follorvn’-E Ev tt sPecinc componenB (PCT code lor asemhly / 87lr 6040) manufacNinE any ’n Kt fo n(CKD): -

(a) Ehctdc Molor (PCT code Ac| 1969) 85011290). luly. 2020 subjet (b)’Ba(tet Chdger (PCT code rj50.1.1020).

(d) Iundion Box Bodd (EDB). {PCT code 8536 r9r0).

(c) Con@u( (PCr code 8542.3100), (0 Conveder (PCT code 845,1.1000). G) Banedes othe. Lhan lead acrd(Pcl code 85 07) k’t fom (CKD)- Non- of Pdra-2 SRO 656(l)/2006 dalcd 22 06 2006 oi kn torm (CKD)- sRo sRo 656(l)/1006 datcd 6930)/?006 22 06.2006. 0r.0?.2006

305 l,tIE GAZETTE OF PAKISTAN. EXTRA,, JIJNE ]0. 2O2O IPARTI

(r) 4 Eletric Components in any tir the Iluses (PCT form (CKD) (PCT code E702.4010) {i?02.4090) CKD kits to lsr .luly. 2020 subject F;nginetrinE Bodd (EDB).

(ii) Thc sRo 65qD2006 22_06_2006

(i) 5 El@tric Components 1n dy l<it The Trucks (PCT form (CKD) (PCT code 8?04.9020) 87ft9030) CKD kils to ls( July. 2020 Endne€rin8 Bo d(EDB)

PART I] TTIE GAZETTE OF PAKISIAN, EXTRA., JUNE30,2O2O 307 The Para-2 of SRO 656(l/2006 22.06 2$6 6. Elcctric Components in any kt to (D The fom (CKD) (PCT code 8701.2050) (PCT code 8701.2060) CKD kits to lst July, 2020 subje.t Entin.erhS Board (EDB), (iD The SRO 656tty2006 22.06.2005.

308 ’I’HE GAZETTE OF PAKISTAN, EXTRA., JLINE 30, 2O2O [PAXTI TABLE.III lMhcellancousl s o) (21 (t) (4) Pldt and machinerr o% (r)Ihe conccsion shau specifically dcsigned for lse io manufactulinB of and ormanulicnnng app ved/cen1lled. by tlreEryinee.ing (EDB).

(2) olTableJl above subjed to certiiication bl EDB that the plot fo. use i. selrng up of 2. lmpon of inpuc for oo/r manufacturing olEv sPecrfic Pans, m€nioned aeainst S fio manxhctureG and l. 2 cnd .1. oi Tablc II above, by le.dors and OEI{S of EV I’DB. ddoissiblc suhicct sRO 655(l)12006 Jated 22.06.2006. 3 lmFon oI CtsU .ha.gers slth CKD kils tbr elecric (no[vithstdding the rdle vehicles d specified in ol custons dury as CBT

2020 PART I] schdule to cuslom AcL 1969). specined in Table-ll abolc. subject 10 F:DB (ll

(2) (1) (4) and {5) lhe cnlries relating lhe’Elo in columns following shall bc added’ namelY:- Am€ndmcna (v of fSiS), in;ection 7. after sub’section (lO), the following new sub-section shall be added, namely:

(l) shall cease ro applv from thc ITth dav of April’ “(lt) Suusection 2020.”. 5. Adcndmcdt of Sales Tat Act, 1990’-In the Sales Tax Act’ l99O. Lh; follou’ing funheramendments shall be rnade’ namcly:-

(l) in section 2,- in clause

(i) omi(cd; and _two consecutive clause subsliluted, namclY’- by “(c) sales ta,’( levled on the services renderEd or Provided Ihe person under Islamabad Capital Territory (Tax on

310 2020 THE OAZETTE OF PAKISTAN, EXTRA., JtrNE 30, [PARr I

(ii) in sub-clause (h), the word “and” at the end shall be omifted and in sub-clause (i), for the full stop at the end, rhe expression ‘’; and“ shall be substituted and thereafter the following sub-clause shall be added, namely: “O in case of registered p€rson who is engaged in purchasing used vehicles from generaL publrc on ’ whlch sales tax had already been paid at the time of import or manufacturing, and which are, later on, sold in the open market after making certain value addition, value of supply will be the diflerence between sale and purchase price of the said vehicleon the basis of the valuation method prcscribed by the Board”.“;

(2) in section 3, in sub section (7),

(a) after the word “withheld”, the words “by the buyer” shallbe om itted; and

(b) after th. rvord “persons”, the words “being purchaser of goods or servicES” shallbe inserted;

(3) in se€tior, 7, after sub-section (4), the following new suEsection shallbe added, namely: “(5) Notwithstand,ng an)1hing contained in this Act or the rules made thercunder, the Board, by notification in the official Gazdte, may impose restrictions on wastage of mat€rial on whrch mput tax has been claimed in respecr of the goods or class ofgoods.”; t4) in section 8, in sub-section (1), in clause (m). after the word “goods”, the words “or servrces” shall be inserted;

(5) in section EB, after sub-section (4), the following new sub-section shall be inserted. namely: ’1.1A) Notwithstanding an)4hing contained in sub-sectiors (l), (2) and (3), input ta-\ allowed in case of locally manufactured electric vehicles subjccl to reduced rate of tax under the Eighth Schedule shall be lirnit€d to the extent of amounr of output tax and no refund or carry forward ofexcess input tax shall be allowed.“;

PARI Il rHE GAZETTE OF PAKISTAN, EXTRA., JUNE30,2O2O 31I

(6) after section ilB, the following new section shall be insefted, “l lc Power of tax authorities to modify ord€rs, etc.-{ 1) Where a questioD of law has been decided by a High Coun or the Appellate Tribunal in the case of a registeled person, on or after first day of July, 1990, the Commissioner or ar oftrcer oflnland Revenue may, notwithst4nding that he has preferred an appeal against the decision ofthe High Court or made an application for refer€nce against the order of the Appellate Tribunal, as the cas€ may be,.follow the said decision in the case oflhe said taxpayer in so lar as it applies to said question of law arising in any assessment pending before the Commissions or an offrc€r of Inland Revenue, until the decision of the High Court or of the App€llate Triblnal is reversed or modilled.

(2) In case rhe decision of High Court or the Appellate Tribunal, refered to in sub-section (l), is rcve$ed or modified, the Commissioner or an omce. of Inland Revenue may, norwithstanding the expiry of period of Iimitation prescribed for making any assessmcnt or ord€r. within a period of one year from the date.of receipt of decisiotr, modiry the assessment or order in which the said decision was applied so that it conforms lo the ftnaldecision.’

(7) in section 23, in sub-section (l), in clause (b), for the word “fifty”, the words “one hundred” shall be substitutedi

(8) in section 25, after sub-section (2), the following new sub-section shall be inse(ed, namely.- “(2A) For the purpose of sub-section (2) of section 25, the Commissioner may conduct audit proceedings electronically through video links, or any other faciliB,as prescribed by the Board-“r

(9) in section 26, in sub-section (l), after the word “[rue”, the comma and word “. complete” shall be inserted;

(10) in section 33, in the Table, in column (1),

(a) against serial nurnber 25, in column (2),-

(i) tor the word “six”, the word “two” shall be substituted: and

312 2020 TIiE GAZE’,l TE Or- PAKISIAN, EXTRA., JUNEI0, [pARr I

(ii) for the words “ and an embargo shall be placed on hrs sales“, the words ’1ill such time he integrates his busiress in the manner as stlpulated undcr sub-section

(94) of scclion 3 or section 40C, as the case rnay be“ shall be substitute(l: and

(b) after serial number 27 and the cntries rclating thereto in columns (2) and (3), the following new serial nurnber and the entries relating thereto shall be added, na|relv: a 56,48,“; detault

(11) in section 38, “includirg ical{ime elecEonic access” shall be ioscrted, and added, narnely: “(4) for the puryose of sub section ( l), the Floard may make rules relating to clectronic real-time access for audrt or a survey ofpersons liablc to ta”x.“;

(12) in section,l58,

(a) in sub-section ( 1),-

(i) in the first proviso. for the colon at tlrc end a full stop shall be substitutcd and thereafter rhe second Droviso shall be omifted: and shall be re-numbercd as sub-section (lC) ofthat section and before sub-secrion (lC), re nulnbered as aforesaid, the lbllowing new sub- scctions ( lA) and ( 1B) shall be inserted. namel),: “(lA) An appeal rndcr sub-section (l ) shall

(a) be in rhe prescribed forrn;

2020 3li THE GAZETTE OF PAKISTAN, EXTRA,, JUNE 30, PART

(b) bc vcrified in the Prescribed manner,

(d) be accompanied by the prescflbed fce (ltl); specified ifl sub-section and

(e) be lodged sith the Commis!ioner (nppeals) (l). wirhin the time set out in sub-section (lB) The prescribed fee shall be

(a) in the case of an aPpeal against an assessmcnt- . (l) where the appellant is a company, five thousand ruPees: or

(ii) rlhcre lhe aPpellanl is not a compan!’ 1’16 ft6Lrsand and fire hundrcd rupcc’: and

(b) in any othercase

(i) where aPp€llant is a company’ five thousand ruPees; or

(ii) *here the appellant is not a company, one thousand ruPecs.’ ; and

(b) after omifled sub-section (4), the following ncw sub-scction shatl be added, narnelY: “(s) The Commissioner (Appeals) shall not admit any documentary material or evidence which \’as not oroduced before lhe Omcer Inland Revcnue unless lhc io.m,’sion.r (Appeals) is 5alisficd lhal lhe aPPellanl was Drever)ted hy sufficient cause from producing such .”,.ii“l ot evidence before rhe Officer lnland Revenue.”;

(13) for scction 47A, the followirrg shalt be subslituted’ namelv:- “47A. Alter[ative dispute resolutior’-{1) Notwithstanding any other provision ;f this Act’ or thc rules madc thcrcunder’ an

314 rHE GAZEI-TE OF PAKIS’,IAN, EXTRA., JIINE 30, 2020 [P^Rr I aggrieved person in connection with any dispute peftaining

(a) the liabiliB of tax against the aggrieved person, or admissibility ofrefirnds, as the case may be;

(b) the extent ofwaiver ofdefault surcharge and Penalty; or

(c) any other specific reliefrcquired to resolve the dispute, may apply to the Board for the appointment of a committee for the resolution of any hardship or dispule mentioDed in delail in the application, which is undcr litigation m an]’court of law o. an APpellate Authority, except where criminal proceedings have been initiated or where intcrprelation ofquestion of law having effect on identical cases is inlolved having €flect on other cases.

(2) The Board may, after exarnination of the applicalion of an agg eved person, appoint a cornmittee, within sixly days of receip( ofsuch appllcation in the Board, comprising,

(a) Chief Commissioner lnland Revenue havingSurisdiction over the case: and

(b) two persons liom a panel notified by the Boad comprising of chartered accountants, cost and management accountaits, advocates, having minimum of ten years’ experience in the field of ta\ation and rePutablc busine'men.

(3) The Board shall communicate the order oF appoinhnent of cornmittee to the court oflaw or the aPpellate authority where the dispute is pending and lh€ Commissroncr.

(4) (2) The Committee appointed under sub-section shall examine thc issue and may, if it deemed necessary, conduct inquiry, seek expert opinion, direct any oflicer of th€ Inland Revenue or any othcr person to conduct an audit and shall decide the dispute through consensus, within one hundred attd h{enty days of its appointment.

(5) The Committee may. in case ofhardship, stay recovery ofta-t payable in .espect of dispLrte pending before it for a p€riod not exceeding one hundred and tw€nry da]’s in aggregate or

JUNE3o,2020 whichever is earlier- The decision of the committee under sub-section (4) shall be

(6) when e aggricved person’ binding on the Commissioner beinS;atisfied with the dccision, has withdrawn the appeal pending beforc any appellate authority or the cou( oflaw and to tie has communicated Commissioner: if Provided that the order of witidrawal is not service of decrsion of the committee uPon the agg.ieved p€rson, the decision ofthc committee shall not be binding on the Commissioner. If the Commi[ce fails to declde within the pcriod of one

(7) hundrcd and rwenty days under sub-section (4), thc Board shall dissolve the committee by an order in wrlting and the matter shall be decided by the court of Iaw or the aPpellate authority where the disPute is pending (E) The Board shall communicate the orde. ofdissolution to the Commissioner’

(9) The aggricved p€.son, on receipt of the order of dissolution, it to lhe coun of law or the appellate shall communicate authority. \4 here lhe dispulc is pcnding

(10) The aggrieved person may make the payment of sales tax and other taxcs as decided by the commiltee under suLsection (4) Passed modified to that extent’ as Committee, othcr than the memter appoinled under clause (i) ofsuUsection (2).

(12) The Board may, by notification in the omcial Cazette, make rules for carrying out the purposes ofthis section.“;

316 TIII] GAZETTE OF PAKISIA^W. EXTRA., JUNIJ ]0, 2O2O IPART I

(a) in sub-scction (l), in clause (d), for rhe words “limired companics, both public and private”, thc words’tegistered p€rson“ shallbe substituredl and

(b) in sub-section (2), in clause (d), for the expression “lrmitcd companics, both public and private”, the words “registered person” shall be substituted;

(15) after sectron 56,/, rhe following new secrion \hall be insened, namcly: ’’56,^8 Reel-time acciss to informraion snd dekbeses.-{l) Notwithstanding arylhing contained in any law lbr the time being in force, including bur not limited to rhe Nalional Database and Registration Authority Ordinance, 2000 (Ordinance Vll[ of 2000), and the EmigEtion Ordinance. 1979 (Ordinancc XVIII of I979), arrangemcnts shall be made to provide real-time access ofinformstion and databas€ to thc Board in lhc prescribed form and manner by

(a) the National Dalabasc and Registration Authority with respect 1{r information perBining ro National Identily Card (NIC), Pakistan Origin Card. Overseas Idenrity Card, Alien Registration Card, and other particulars contained in the Citizcn Databasel

(b) the Federal Invcsrigation gency and the Bureau ol Emigration and Overseas Employment with respect rc details of intemational travcll

(c) the Islamabad Capital Territory and Provincial and loca laird record and development authori(rcs with respect lr record-of-rrghts lncluding digitized edition of record-of. righrs, periodic record, record ofmurations and report o.. acquisition ofrights;

(d) the lslamabad Capiral Terrrtory and Provincial Excis(: and Taxalion Departments with respect to information regarding registration of vehicles. rm sfer of owncrshilr and orher associated rccordl

(c) all electriciry suppliers and gas transmission an(l dislributio[ cor)]panies with respect lo paniculars of :r consumer, the units consumed and lhc amounl of bill charged or paid’

P^xT I THE GAZETTE OF PAKISTAN, EXTI]4, JUNE30,2O2O 3I’7 Providcd that wherc thc conncction is sharcd or is used by a pcrson other than thc owner, the name and NIC ofthe o,“ner and thc user shall also be furnished: Provided fufther thal all electricity suppliers and gas lransmission and diskibution compaDies shall make a.rangements hy the lst day of January, 2021 for allowinS consumers to update the ra(io of sharing of a connection or the particulars of users. as the casc may be; and (0 any olher agency- aulhority, institution or organization, notified by the Board (2.) ’Ihe tsoard shall make anangements lor laying the iniiastructure for real-time access to information and database under sub section (l) and ali$ing it with its own database in the manner as may be prescribed.

(3) tlntil real-time access to information and database is made (l), available under sub-section such information and data shall be provided periodically in such form and manner as may be prescribed.

(4) Subject to section 568, all information received under this seclion shall be used only for ta-\ purposes and kept confidential.“;

(16) in section 58A, in sub-section (3),-

(a) fo. thc cxpression “subject to sub-section (4), where a person is a non-resident person, the represenoiive of the persons for the pulpose of this Aot for a tax year shall be any person in Pakisran”, the expression “subject to sub-section (4), where a person is a non-resident person, thc representative ofrhe said person for the purpose of this Act, fora financial year in whrch the relevant rax period falls, shall be any person in Pakistan” shall be substituted; and

(b) after clause (0, the following explanation shall be added, namely:- “Explonolion.-Fot the purposes of this sub-sec1ion, non resident person shall have thc same rneaning assigned thereto under the Inconre lhx Ordinance, 2001 (XLIX of 200r ).”;

3I8 ’lltE GAZETTE OF PAKISTAN, EXTRA, JfrlrE3o,2020 I [pARr

(17) in section 71, in sub-section (4), for the words ‘manufacturc. or ’ producer“, thc word “person” shall be substituledand in the proviso, in clause (b), the word “and” at the end shall be omitted and in clause (c), for the full stop at the end, a semi colon and the wo.d’!{: andr shall be substituted and thereafter the followins clause shall be added, namelyt- ‘’(d) persons or classes of person. specilied by the Board through notification in the olficial Cazefte subject to such conditions and restrictions as may be specified therejn.“;

(18) in the Fifth Schedulc, in column (t). after S- No. 12 and the ent.ies relating thereto in column (2), rhe fbllowing new Serial Nos. and the ent es relating thereto shall wirh effect frorn the tst June, 2020 be added, namely:- “13 Supplics of raw materials, componenrs and goods for tuiler manufacture of goods in the Gwadar Free Zone and export therijol provided rhat in case ofsupply lo tariff area of Pakisran, Lax shall be charged on the valu€ asessed on rhe Goods Decl t1 Supplies of locally manufactured plant and machinery of the follcwing specificalions, to manufaclurers in the cwadar Free Zone, subject to the condirions, resrrictions and proc€dur€ given

(i) plant and machinery, operared by power of any description, as is used for the manufacture or producrion ofgoods by thal manufacturer.

(ii) apparatus, appliances and equipment specifically m€arr or adapted for use in conjurction wirh the machinery specified in clause (i) riir) mJchanicdl dnd elcr ni.al connol and nansmirsron gear, mcan( or adapted for use in conjuncrion rvith machinery sp€cified in clanse 0)

(iv) pa.ts of machinery ar specified in clauses (i), (ii) a,d (iij), identifiable lor use in or with such machinery.

(a) the sLrpplic. of the machinery is regisrcred under the lol (\por;s

(b) p-opcr h; filed shosirg regi\trarion

(c) thc purchaser ol rhe machincry is an estabtished m ufacturcr locared in rhe cwadar Free Zone and holds a certrficate fiom rhe Cwadar por Aurhorirv to

P^RT I] THE GAZETTE OF PAKISTAN, EXTRA, JUNE]O,2O2O 319

(d) the purchaser submi$ an indemn’Er bond in proper form lo lhe sdlislaLtion ol rhe c,,nc(rned ( omnrssioner )nlard Revenue that t}e machinery shall, wilhout prior permission from rhe said Commissioner, ,ot bc sold. lransferred or otherwise rnoved out of rhe Gwadar l’ree Zone before a pcriod offive )rears from th€ date oferts-a into the Zonel G) if the machinery is broughr to iarilT zrrea of Pakisran outside Gwadar Frce zone, sales rax shall be charsed on the valu€ ass€ssed on the Goods Declaration for mpot; and (0 breach of any of the conditiors specified herein shall aflracr legal action under rhe relevant provrsrons ofthe Act, bcsides recovery of the amount of sales tax along with default surcharae and penaltics involved.“l t9) ( in the Sixth Schedule, (A) (l),- In Table-1, in column

(a) against Serial No. 100,4, in column (2),

(i) after the word “Port”, occurring for the third nme, thc words, “by the aforesaid operatinE companies” shall be inserted with effect tiom thc ls! June- 2020; and

(ii) under the heading “(A). Conditions and procedure for imports”, in condition (iii),-

(l) after the word “impo(ed”, the expression “and also those alrcady imported under Notificatiou No. S.R.O. I l5(l/200E, dated the 6th February,200E,” shall be inserted with effect fiom the lst June, 2020; and

(ll) for the words ’time of import“, thc words “applicable rate on residual value” shall be substituted with effect from the lst June. 2020; and

(b) after S. No- l00C and the cntries relating thercto in columns (2) and (3), the Follo*,ing uerv serial number and the entries relating thereto shall with effect from the lst June, 2020 be added, namely:-

IHE AAZF]’|E OF PAKISTAN, EXTRA., JUNE 30, 2O2O lP^Rr I “ l00D Machinery, equipment, materials ?’nd within the limits of Cwadar Free Zone, or for making expons thereFon, subJect !o the condinons that such machi.cry, equipment, materials and goods, are imported by investors of Gwada. Frce Zone, and all the procedures, limitatnrns and restrictions as are apphlable on such goods under the Customs Act, 1969 (Act IV of 1969) and rules made apply provided that if any of such goods is taken out of the Zone for purpose other than the export, the tax on the same shall be paid by the importer.

(2) for the fi8ure

(c) against S. No. 103, in column “2020”,the figure “203o”shall be substituted; and columm (2) and (3), th€ following new serial numbers consumption by children suffering heading lrom inlerent metabolic disorder subject to the conditions that the nnporter shall acquire approval and qupta iom Ministry of National Health Services, Regularions and Coordination or not eround or inlbe form ofpellcts ol semi-trailels 8101.2060 (Elecrric Primc Movers)

(ii) 8?02.4090 Elecmc Buses (iO Three wheeler Elcctric Loader

(v) I] THE GAZETTE OF PAKISTAN, EXTRA,, JTINE30,2O2O P^RT 321 (B) (l),- in Table-1, in column

(a) against S. No. 5, in column (4), in condition (ii), the words and comma “under this notification.” shall be omifted;

(b) for S. No. l5A and the entries relating thereto ir columns (2), (3) and (4), the following S. No. and the manufacturins LED lishrr:-

(i) kinds of LED lighLs and manufactuers Clad Printed Crcut Boards Ac1, 1990

(iii) Constant Power Supply for of LED determination Lishts and Bulbs (l-300w) by the lnput efficienl aM bulbs Organizalion 00co)“i

(c) after serial number t9 aad entries rclatin8 th€reto in columns (2), (3) and (+), the following new Serial No and corresponding eDtries relating thereto shall be added, namely:- for the new assembly and/or manufacuing facilily of the vehicles and expansion in the exisling Dits to the extent of electric vehicles specific plmt and machinery, duly approved/ certified and by d€tennined the Ensineerins Development Board (EDB) ‘’;

322 THE CAZE,I-IE OF PAKISTAN, EXTRA., JLINE3O, 2O2O I [PAXT (2,1) in the Eighth Schedulc,-

(a) in lable-1, in column (1),

(i) serial numb€r 2 and the entries relating thereto in colurnos (2), (3). (4) and (5) shallbe omitted;

(ii) against S. No. 56, in columns (4) and (5), for the figurc “70’’, the figure ’’80” shall be substituted;

(iii) against S. No.66, in column (4), for the figure ““14”, thc figure “12”shall be substitutedt and

(iv) after serial number 69 and the enhies relating thereto in columns (2), (3), (4) and (5), the following new Serial No. and the eohies relating thereto shall be added, narnely:- ’70 Fouowins locally

(i) Road E7012060 lYo supplies trailers (Electric only“;and Itirne Mover, ( ii) Electric 8702.4090 10/. Buses

(iii) rhree 8701.8030 to/. Wheeler Electric Rickshaw

(iv) ’Ihree 8704.9030 t%

(v) Electric 8704.9059 t% Tmcks

(vi) Elccric 871r 6090 16/, Motorcycle

(b) . in lable-2, in colurnn ( I), against S. No. 4, in colDmn (4), in condition 2. the words and comma “under this notification-” shall be omittedl

(21) rn the Ninth Schedule, {a) for the existing Table, the followi g shall be substituted. namely:-

2O2O “TablcI Sales Ta\ on supply (payable at the time ofsupply by CMOS) S. No. Module (SIM) Cards Table-II Celluiar mobile phones in CKD/CBU form mobile phones condition in additiontotar under column

(1) o Celular rnobile phones or be charged on 6e basis of import value per sel, or equivalent value n rupees in case of supply by he manufaclurer, at the tale as indicaled agarnsl eadr cateqoryr- A (excludino smart Dhones) Rs. 200 (smartphones) not exceedinq tJS$ 100 not exceeding US$ 200 E Exceeding uS$ 200 but not exceeding US$ 350 not exceeding l.ls$ 500

)24 TIIE GAZETTE OF PAKIS’IAN. ]]XTRA,, JUNE 30, 2O2O ART I

(b) after thc Iable. substitutcd as aforesaid, unde. the heading ’‘Liability. Procedure md Conditions’, for the existing conditions (i) to (vdi) and the ’Note“, the following shall be substituted, namcly:- “(i) l’hc liabilit-v to pay the tax on the €ioods specified in this Schedule shall be

(a) in case of thc .eoods specified in TableJ, ofthe Cellular Mobile Operator (CMO);

(b) in case ofgoods specified in columns (3) and (4) of TableJI. ot’the importer; and

(ii) lhe time of payment of tax due under this Schedule shall be the same as specified in section 6;

(iii) The tax paid under this Sch€dul€ shall not b€ deductible agaiDst the output tax payable by the purchaser or irnporter ofthe goods specified in this Schedule;

(iv) The input tax paid on rhe input goods atlributable to the goods specified in this Schedule shall not be deductible for the ta\ payable under this Schedule; and

(v) The Board may prescribe further mode and manner of payment oftax due under this Schedule.“; (:.2) Ihe exi5ting paragrdph ofthc Tcnlh Schcdulc shall b( numbcrcd as paragraph (l) of that Schedule and aft€r the exishng Table thereunder. the followug paragraph (2) and rts Table and the Note at thc end shall be added, narnel]: “(2) Tax on cemeDt or concrete blocks fallrng in PCT headrng 6t10.1100. shall be charged on fixed basis as per the follos in! fnble nrmcl],: TABLE S Y ttem Tax I (2) I Paver Rs2 i )_ Rs. per piece volume less than I cubic feet

II PART THE GAZETTE OF PAKISTAN. EXTRA,, JTJNE 30, 2O2O 325 Sohd block Rr i perpiece (Yolume less lhan 1 cubic feet) Kerb Stone Rs 5 per piece (volume less rhan I cubic feer) 5 Rs. l0 per piece“tand (volume srear€r rhan I cubic feet) No input tax adjustnent shall be allowed against the mx paid under this Schedule.”,

(23) ir the Dcventh Schedule, in the Table,

(a) after thc heading “TABLE’, for the words “shall not be apphcable ro goods and supplies specified after the end of this Table”, the expression “are specified as below provided that withholding of tax under this Schedule shall not bc applicable to the soods and supplics specified vide clauses (i) to (viii) aftcr the Table’ shall be substituted;

(b) in column (l), against S. No. l, in column (3), For the words ’’Registered persons ’, the words “Active Taxpayers” shall be substituted;

(o) in column (l). against S. No. 2, in column (3), for thc word “Person’_. the words “Active Taxpayer” shall be substiruted;

(d) in column (l), against S. Nos.3, 4 nnd 6, in column (3), for the ilords “Unregistered persons’, the words “persons other than Active Taxpayers’’ shall be substituted; and

(c) after the Table, after clause (viii), the following new clause shall be added, namelyi- “(ix) Supply ofsand, slore, gravel/crush and clay ro low cost housing schemeq sponsored or approved by Naya Pakistan Housing and Dcvclopment Authority.’’r and

(24) in the lwelfth Schedule. under the heading “Procedure and conditions”, in condition (2), for clause (i), the follo*’ing shall be substitutedr namely:- ‘’(i) Raw materials and goods imported by a ’ntermediary rnanulacrurer for in.house consumplion: . 11) lncome computed and tax p“yobl” th“.“on shall be on Project’by-Project b’Nis which ;ha[ bc co Putcd and paid at the rates pro\ ided in rule l0-

(2) (a) The above-refened rates shall be appiicablc ‘for computing tax liabilit-v for the projecr on annual basis The annual tax liabilitl’ shall be workeii out as under: Tar liabililv 3s Der the rafes in rule i0 i F,;timated Droject Iife Years

(b) Thc eslimated proiect lif’e for tL\ pDrposes shall not excsed l.rLo and a halfYea.s: Providcd that in case of cxiJii!rg irrcomplele projects, th€ estima-l€d proieci liie shall be trcated as three years from tax ycar f020 through ta-x Year 2022, and the tax pa]’able shall be rcduced by the percentage of completron iip Io the la\l ddy or the accounLillg period penaining to ra)r vear 2019 as dcclared in registration irrnr: Provided firfther lhat ux liabilit) of tax year 2020 shall be paid alcng wilh retum.

(b) Year shallinchrdc fraction ofa year;Brd

JfNE30,2O2O PART I] THE GAZETTE OF PAKISTAN, EXTRA,, 38I

3. Registration atrd filitrg of return

{1) A builder or developer shall electronically register a project on Iris througtr FBR website on or before the 31st day of December, 2020lhrough submis.ion of -

(a) registration form as rnay be prescribed which shall inc]lude, inlet olia, details of a member or shareholder of a builder or developer, as the case may be: Provided that a developer who is also a builder in case of a project shall submit two separate forms for registration as a developer and as a builder; and

(b) an inevocable option to be assessed under this Schedule in rEspect of each project.

(2) A burlder o. deleloper aveiling this scheme shall electronically file a retum of income and wealth statement as may be prescribed accompanied with evidence of payment of due ta-r which shall be taken for all purposes of this Ordinance to be an assessment order issued to the ta“xpayer by the Commissioner to the extent of income computed under rhe* rules.

4. C€rtificatiotr

Every builder or developer shall be required to obtain and provide to the Board in the prescribed manner a certificate from approving authoriry or map approrinB authority or NESPAK, as the case may be, to the following effect, namely:-

(a) total la-nd area’ in square yards;

(b) ‘covered area’ in square feet;

(d) type (commercial, residential or industrial) of saleable area or the total land are4 as the case may be. Advance tar. A builder or devcloper falling under this scheme shall pay advance tax equal to one-f’ourth ofthe tax liability for the ycar as detemined tn accordance with sub- rute (l) of rule 2 in four equal installments in the manner laid down in s€ction 147.

I82 TIIE CAZETTE OF PAKISTAN, EXTR,, JUNE3O,2O2O PART I 6 Incorporatiofl of profih and gains for computation of income.-A burlder or devclopcr opting for taxation under section l00D shall not be allowed to rncorporate profits and gajns cccluing from such projects in his books of account or \,ealth statement, as the case may be,in excess often times of thc tax paid under rule 2 Provrded that such builder or dcveloper shall not be allo*ed to incorporate profits and gains accrui g f.om a low cost housing project as defined in clause (fl of rule 9 in excess often timcs ofthc tax Iiability under rule 2: Providcd further tlMt uhcre profits and ga’ns accruing from a project are in excess often times ofthe tax paid under rule 2- such excess profits and gains shall be incorporated in the bcoks ofaccount or wealth statement, as the case may be, and taxed under Part I ofth€ t-irst Schedule 7 Exemption from withholding of ta.r under Bections 150 and 153.-{1)The provisions ofsection I53 shall not apply to on- builders and dcvclop€rs

(a) the purchase of building material except steel and

(b) services of plumbing, electrification. shuttering and other simrlar services other thaD those provided by companies,

(2) The provisions of sectiou 150 shatl not apply lo payment of d ir id end exempt under sub-secoon (7) of section I 00D. E Restrictiou on chaDge itr pattern of ownership of a builder or developer b€forc completion of a project. Where exemption lrom the provisions of section lll has been claimcd under sub-sectior (3) of section I00D, the following restrictions shall apply. namely -

(a) a shareholder or a paftner ofa builder or developer shall nol be allowed a change in ownership ofan incomplete project except whcre at leasr fifty percent of the total project cost. as ccrtified by a flrm of chartered accounrants having an ICAP QCR rating of ‘satisfactory’. notified by rhe Board lor this purpose. has beeh incurred up 1() the dare of change ofownership;

PART I] THE GAZETTE OF PAKISTAN, EXTRA,, JUNL30,2O2O 383

(b) The succession to leBal he s in case of deceased shareholder or a parlner shall be allowed;

(c) The additional partners or sharcholders in a builder or developer after the 3lst day of Dcccmber, 2020 may join but additional partners or shareholders shall not be eligible for exemption provided under sub section (3) of section 100D. 9. D€finitioEs. {I) In these rules, unless there is an},thing repugnar in the subject or context,

(a) “rrer” means

(i) in case ofa builder.-

(a) in case of a commercial or a residential building excluding a house, th€ saleable ?fea ofthe building; and

(b) in case ofa house. rhe covered area ofhousel

(ii) in case of a developer, the total land area of the project;

(b) “buildiug” means a rcsidential or commerciat building or unir thercoi

(c) “commercial building” includes any briilding or part thereof which is to be used for commercial purposcs in accordance with the relevant laws; (d)’comm€trccmenl of projecl“ means.-

(i) in case ofa construction project, when layout plan is approved by the concemed authority; and

(ii) in case of a development project, when the development plan is approved by the concemed authority; Provided that where the builder or developer has taken all actloos and done all things which arc requircd and necessary to procure any approvals but any such approval is dclayed beyond a penod of 30 days fiom date of relevant application and

]8,] I’H[ C,\ZLfTE OF PAKISTAN, EX’IRA,, JTJNE3O, 2O2O [PART 1 thc cutoff dal(j of 3lst day of December, 2020 is not adhered to by the builder or dcveloper. thc Board may provisionally accept comnrencemcnt of such proiect on a case to case basis;

(e) “completion oI proj ecf’ means.

(i) ir the casc ofa builder, the date on lvhich the grey structure is completed: Provided that such gre], structure shall only be considered as completed lvhen the rool of the top floor has been laid as per the approved plan;

(ii) in the case ofa developer, the date on which- (A) at lea$ 50% of the total plols have been booked in namc ofbuyers; (B) at least 40% of the sale proceeds have been rcceived:

(c) landscapiog has been completed; and (D) at leasL 500 of the roads have been laid uP to sub-grade levcl as certified by the apprcving authoriq or ^“ESPAK; (0 a ’lorY cost housing mcans housing scheme as developed or approved hv NAPHDA or under the ‘Ehsaas Programme’;

(g) “NAPHDA” means Naya Pakistan Ilousing and )cvelopment Authority; f

(h) “NESPAK” means National Enginecrins Services Pakisran (Private) Linlited;

(i) “rcsidcntial building” means a building rvhich is not a commercial building but does not include buildings uscd fbr industrial p rposcs;

(j) “salcable area” in case of buildings. means saleable area as detemined by the approving authoriry or map approving authority or NESPAK under the relevant

2O2O

(k) “unii’ rneans a self-contained or independent huildins or part thereof inciuding houses, aPadments, shops, officcs, clc

(2) All other expressions used but not delined in these rules shall have the same meaning as assigned to them under this Ordinarce. lO. R.ste aDd computation oftax liabilit-v.11) The rale oitax under section l00D shall be computed in accordancc \tith thc fable belo\4. namel): TABLE Rate rn Hyderabad. Sukkur, Mullan Fasalabad, Rawalprnd Abbotlabad ouetta TAX ON BUILDERS FOR COMIVERC AL 81] I.D NGS Sq, Ft, Rs.210 FOR RESIDENTIAL BU LDINGS Sq. ft. 3000 and above Rs.125perSq. ft Rs 110 per sq ft Rs.100 perSq Jt Sq Yds Rs.100 per Sq yd FOR DEVELOPMENT OF INDUSTRIALAREA sq Yds.

(2) In case of mixed use buildings having both comD)ercial and residential areas. respecti!e rates mentioncd aboYe shall apply.

(3) the same plots as one project, both ratcs shall appl-v: Provided that in the casc of ‘low cost housing’ and all projects devclopcd by NAPHDA, the higher rates shall apply

[p^Rr I THE ]WELFTH SCHEOULE lsee Sec{on 1481 PART I (1t

(2) - Conon, nolcard€d 52U Cotton waste (indudino yam waste and oameited slock) 520300m Gold{indud ng gold plaled wilh p atnum) unwroughl or in sem - lranLracluled I 71.08 72_(A Nuclear reaclorq luel elements (cartrdges), non inadlated, Io. nudefi Gaclors; 84.01 ralion ult2 Sream orother vapoLrr eenerat ng bo lers (olherhan cenlratheating holwater bdte6 Aurlary plant for use rrilh boilels of headinq 84.02 or 84.t8 (for example, 8{.t4 economisers, supe. healeG, sool removers, gas lemvereJs), condensers for steam or olher vapour pover Unils. Producer gas or waler gas generalors, wft 6r $rGouahtr plniits-jcet/ft qeneral.rs and sifii ar waler prc€ess oas qeneratoB, wilh or widroui lheir DUri0eJs Furirce burners for liquid tuel, for pLrlvedsed solld tu€l or for 96; rnec,ranicit slokers 84.16 indudng lheir mechanicrl qral€r, rlq,\anica ash disciargeE and sirn larapplan(Es. u.17 lnduslialor labor.tory firmacEs and ovens ndudino incineralds non- elecldc. Madl nery planl or laboraory equipmenl, u/helher or nol el€drically heated (exclud ng fumaces, ovens and other eqlipmenl ofheadirg 8514), for he reament o, mateials by a pocess involving a change of lemperaiu,e suctr as heat ng cooking 84.19 roasling, distiliing, lEcllSng sterilisin!, pasleursing steamin! dryng, evapor.ting, yaporising, .ond€nsing or coollng, olher than machin€ry or planl ol a kind used for Calend€rrg or other roling ma.hhes, other lhan for meta s or g ass, and cytinders u.2a Cenvituges, inciuding cgllrilugal dryers; filtenng or purlfyinq madinery and 8421 uidsor Machinery Io. ftling, closing sezling, orlabelling boltes, cans, boxes, bags o. olher conlain€rs mach fery for capsulng bottes, ja,s trbes and simtlar conlalnersi 84223000 b u2i_4044 84.23 (Ex:epl Weiglrng machinery (erdudng balances ota sensilvilyof 5 cg cr bener) lndudns weight ope.aEd colnting or cneckinq machinesi weighin! machlne lyeights of al 8423.1000) Ships dencksi cr:nes, incirding cable cranes, nrobile i ft ng ftames, stradd e canjeG u26

JIJNE]0,2O2O PART THE GAZETTE OF PAKISTAN. TJXTRA. 387 PCTCODE DESCRIPTION

(1) (2) 84 (Excepl Other illrng. lrand[ng, ]oadflg or unloadrng machrnery (lor elarnple ll1s, escaaors, 8420.1010 and 8428.400C) S€ll- propeled bulldozers, afg eiozers, lraders levellers, scrapeis mec.ianrca 84.29 shoves, excavalors, shoyelioaders tamprnq macirnes and road rolers olher moving, grading, levelng scraprn! excivallng lampng ormpacling, 84.30 exlraclng cr borng nrachinery lor eadh, mineras or orest pile div€rc and ple exlraclors: snow plouqhs and snow boweG Pads sulabe lor use soely or principal y wlh lhe machinery of headiiqs 84.25 lo 84.31 84.30. AgicLrltural horlicultual or ,orestry macn nery tu so I preparatio:r or clll vat orr lawn u.32 04.33 (Except Harvesling or threshing machiiery inctudng sraw or lodder baers g.ass or hay 84331100 znd mowefst machines Ior cleaning, soning or grading eggs, trulor ather agi.ulllral 84331900) oroduce. olherthan flrachinerv of headinq 84.37 uv Milkin! mach nes and dairy machinery Presses, crushers and s m ar machinery used in the rnanufaclure of wne cider, fruil 04.35 iuices o. similar b€vErages Oher ag cutural h.dcultlral, ioreslry poLrllry- keeping or bee keepn! machLnery, 84.36 includin! geffniflation plant ilLed Bllh mechancal or thermal equpmenti Doultry Mach nes for cleaning, sod ng or grading seed, lrain o. dred legurninous vegetahesi u.37 machlnery used in Lhe millng lndustry or for he wo*ing ol cere26 or dred ram-lipe reqJE rous veqelrDlec, o lPr hdn 141rery filachinery, nol spec]fied or lncluded e sellhe€ ln this Chaplel {or the rnduslial 84 38 preparalion or nranuiaclure oI tood ordrink. other than rnach nery lor lhe exlr3ctlon or D’,eDararo’ola. Ta or I red vFlF aoP L’s o ors Machinery lor makn! pllp of fibrous cellllosc malerial ot lor making or finshng 84.39 rrl u44 Bool. bnornq macirrpl, rcl“d|1q book.se rq r “< olher ma.hinery tor mak ng up paper pulp, paper or paperboard including cutng E4 41 MEchhery, apparatus and equipment(oher tlran lhe rnachrnes of headngs 84 56 io 84.65), for preparinq or rnakino plaies cyl nders orother prlntjf g components plates. 84.42 cylnders and other prinlin! components. pales, cyinders and iihograph c slones, crepared lor prnti,rq purposes (for exampe, p aned, glalned or polsh€d) 8443.1100 0flset orinlinq mach nerr, reel-led Oflset prlntn! machinery sheeHed of,ice type (usins sheels .lth oie side fot 84431200 exc€edino 22 qn and ihe other sjde not exceedinq 36 cnr n lhe unloded slale) 8443.1300 other oflsel oinllna maclinerv 8443.1400 Le(eror6s orinlino machinery ree fed. erclud nq fexoqlaDhic prlitiio 8443.1500 Letlerp€ss pdnlinq machinery olhe.ihan reelfed, exc uding flexographr prinirng 8443.1600 - FlexoqraDhic prinljnq machinery 8443.1700 Gravure onnlino madina’v 8443.1S10 84.43.1920 Labe orint nq/ernbosslnq machines 0443.1930 844319{0 844319s1 0n cotlon texli e 8{-43.1S59 Olher 8,{,43.19S0 0lher 8,444 0000 Mach nes forexlruding, drawmg lexluringorortl nq man mane texlile nateriah

383 THE GAZETTE OF PAKISTAN, EXTRA., JUNE3o,2020 [PARr I PCTCODE DESCRIPTIOII {1) tzt ilachines lor prepain! lextile fibres sprnning, doubling or Msling rnadrines and olher machinery lor producing lert le yams; lertile rcel ng or whding (including well 81.45 wild’ngt aacri’es and nachaes lor orepari’g lenle yamr fo’usc on’he rrcliles ofheadrno 84 46 or 84.47 84.46 weav na machin€s (looms). Kiitliig maciines, slilch- bondig machines and macnines lor makng limped yam, u-4.. tulle, lace, embroidery liimminqs braid or nel and machincs tor tull nq Auxil ary mach nery tu use wrlh madines or head ns 84.44 84.(5, 84.46 or 84.47 (for example, dobbies, Jacquards aulomallc stop n lions, shu(le changing mechanshs)i parls and a€€ssores suleble lor lse solely or princpa ly wilh the 8r.48 machnes ol rhis head ng or of headlng 84.44, 84.45, 84.46 or 84.47 (tor example. spndles and sp ndle llyers, card clothing, combs, extuding nipples, shuttes, healds and hea d’ flamas, hcslery ne€d es) Machinery for lhe manllactlre o. rnishing ol lelt or nonwov€ns in Ihe piece oI if 8449.000{) sha!€s. includinq machinery tor mak n0 lell hahi b ocls lor malinq hats Madinery (olher lhaft machnes of heading 04.50)for washing, derning, v/rlnging. dryng lroiing, pressing (ncludng iushg presses), beadring dyeing, dleisins, finish ng coallng or mpregnat n! lertle yarns, fabrics or made Lrp todi e adicles and 84.51 maciines lor applying lhe paste lo $e base labric or olhsr suppoll used in lhe manufaclure ol floor covelngs suci as lnolEurn; machines l.r reelmg, unre€ling. toldina, culhg or prnking tenib labrics Madrifery for preparing tanning or lto lng hides skins or lealher or for making or 8453 r€pairnq footwear or other arl.les ot hides skns or leaher, olher lhan sewins Conveners, lades ingol mouds and casling machines, of a knd used in meta luEy 8{ 51 or in metal foundr es 84.55 mills and ro ls lherelor Machine. too s lor $/od(ng any matedal by rernoval ol mal€rjal, by laser or olher li.lht 84 56 or oholon beam, ulrasonic, eleclro’ discharg€, eledro. chemical, eecton bearn el Machlning centres, unil construclon madInes (s ngle naton) and multi’ stalion 84.57 84.58 aathes { ndudinq luminqcefl(red fo. lemov ns metal Machine- lools (including way lype unit he3d mach nes) tor driling, borng millins, u5:) lhreading or tapplng by remov ng lretal, olher than ahes (inc uding luri ng centres) o’“e3dnq8!.58 Machin+ tools for deburing sharpenng grinding, honing lapping polish nS 0r otherws€ linish ng njelal or c€rmels by rneans ol gindng slones, abrasives or 84.61 polishinq producls, otherlhan gearorninq geargrindlng or g€lrflnishing rnachines of headins84.61 Machin€- rools for paning, shaping slolting boachng gear drfl ng, geargrinding or 8461 gear linishing, sawng, c1rling- off and other machine- lools woiking by rcmoving melal or cermels, not elsewlrere specllied or ncluded. Machine tools ( ncluding Fesses) Ior wo/dng mel, by foEing harnmeing or die slampinq;maaiine loo s (inc uding presses) lor wofting metaL by bendin!, fo ding. 8462 straighlening flatlening, shearing punching or notci nli presses for workng melalor mela carbides nol specliled above 84.63 Olher rnach ne- too s forwo ingmela orcemets wrlhoul refiovine materal Machine- lools lor wo/ing slone ceramics conclete, asbeslos- cemenl or ike 84 64 mineral malerials or lor cold wod no olass lvachinery and apparalus Jor solCering, brazjng or ueldiog, l^,he’fter or not capeble ol 8464 cultlne, otherthan lhose olheadingS5l5tgas-op€.aledsurfacetempering machinel

PA T I] .IHE GAZETTE OF PAKISTAN, EXTRA,, JTJNE3O,2O2O 3E9 PCTCOOE

(1) lvach nery for sorling, screeiing, separating, u/ashing, cnrshing grinding, mixing or kneadin! $rlh, stone ores or olher mineraisubslances, in solid (including powder or u.74 pasle)formi maciin€ry I0. agglomeraling, shaping or moulding sold mineral fuels, c€lamic paste, lnhadened c€[ents, plastering materials orothe. mlnela producls n powder or paste tormt machines for lormlnq folndry mou ds ol sand Machines Jor assembilng eleclric or eleclron c lamps, lubes or valves or lashbulbs n 84.75 qlass envelopes;machin€s for manulaclurinq orhotworkinq q ass or olassware Machinery lor ui!ftin! rubber ff p asl cs or {or lhe manlfactlre of products lrom lhese 84_n maleiah, not specLlied orincluded elsewhere inlhs Chapter Machinery lor preparing or making up tobacco. not speclfied ff incuded elsewhere in 84.78 lhisChapler 84.79 (&cept Machnes and nrechan€l apprances havng indivdual tunclions, nol specfied or 8479 8960 and included ekewhere in lhis Chapl€r. 8479.89901 lvo!ding boxes for metalfoundryt mould basesirnouLd ng pattenrsiflroulds for m€tal 84.80 (olherlhan ass, mineralmatena s, rubbef or Machines and apparatus ola kind used solely or principaly for dre manLrladure oi semicnductor boules or walers semimnduclor devices, eleclronic ntegraled circuits 84 86 o.llat paneld splaysi machines and apparatls specified n Nole 9 (c) to ths Chapler, 8501.3300 Of an oLrtput exceedinq 75 kW but not exceeding 375 kW 8501.3400 Of an oltpulexceeding 375 kW &502.1190 other 8502.1200 Of an oulpLl exceed ng 75 kVA but nol exceeding 375 kVA 8502.3100 8502.390C Olher 8503.00s0 Oher 8504.2100 handl 650 kvA 85A4.2204 Havina a Dower hand inq capa. ty erceedino 650 kVA but not exceedinq 10 000 kVA &504.2300 Havlng a power hand ing c-apac lyexce€iing 10,000 kVA 8504 3400 Havlnq a power handlinq €pac ly exceedinq 500 kVA 8504.5000 Other induclorc nduslria or labor€lory electric lumaces and ovens (includlng tlrose fuictoning by 85.14 induclion or deectric oss) olher industrial or labora{o,’y equipnrent for the heat treatmen I of m alerials by nducllon orde€clricloss. Elecldc (ndudin! elecl €ly healea gas) laser or olher ighl or pholon beam u lrasonic, € eclron beam, magnetc pu s€ or pasma arc sodering, brdzing or welding 85.15 mach nes and apparalus, \rdelher or notclpaire o{ cuting; eeclric machines and apparalus lor hotspraying oI flretah or cennels 8543.3000 Mach nes and apparalus lor e eclroplat ng electrc ysis or € eclroplroresrs 85.45 (Acepl Carbon eleclrodss, cart’on bnrshes, lamp carbons, batl€ry c.rbons and olher arlic es 85451100 and ol graphile or othe. carbon, with or withor,,l metal, of a kind used lor elecldcal 85459020) 85.46 Eleclica insLrlalols ol any material. lnsuatin! littiigs for e ectnc€ machines appiances or equpment, being fllngs wholly olinsuhng maerialapart frc.n any mnorcomponents ol meta ({or erarnp e 85 47 threaded sockers) inmaorated during moulding soely for pLrrposes oi assembly orher lhan nsulalors olheadng 85.46telectrcalcondullubing and jonts the€lor ol base m€tal line! wlh nsulalrng malerial 89052000 Floatina 0r Subme6ible Ddllin! or Prodlction P adorms

390 TIIE GAZETIE OF PAKISTAN. EXTRA,, IUNE JO, 2O2O [PAET I Pad ll PCTCODE DESCRIPTION t1) Skins and olher pads ol birds, wlh lheir leathers or down, ieathe6 and pais leathers (whelher or nol wilh lrimmed edges) and down n.1 funher wo*ed than 05.l)5 cleaned, d srn{ecied or trealed lor preservation; powder and \Yasle ol featlrers or parls Bones and horn’mres, unwo ed, d€fatted, smply prepared lbul notcutloshapel 05.c6 lvory, todohe.shel whalebone and whalebone har, horns, anters, hooves, nals, 05.07 daws and beaks unworked or s mply prepared but not orl 10 shaper pc$/der anC Cord and sifiiar matedals, unworked or sirnply prepared bLr( not olherwls€ workedi 05.c8 shels ol molluscs, cruslaceans or eci nodenrs and qrne- bone, lnwo ed orsimpy Ambergrls canoreum, cvel and musk;canlhalidesibile, whelneror nol dried;glands 0510 0000 and olher anima oroducls useC n the preparalon ol pharmaceutcaiproducls. ilEsh, cl lled frozen or otherw se Anma prodLrcls notelseu/here speofied or included]dead anlnals olClrapter 1 or3, 05 l1 07 J1 0702.m10 Tomaio€s, lresh or chilled. 07.c3 Onions. sha eeks and olher alliaceous Dt -u Cabb kolrlrabi, kale and smilared b e bass c€s,lresh or clrilled. 07.05 Carrots lumps, saad beetrooL, sasi! celeiac, radishes and smilar edible rools, 07.!6 0707.0010 07 00 fteshorcn ed Vegetabes prcvhionaly preserved (for example, by suLphur d,oxide gas, in brine, n l a711 sllphur water or Ln olher preservative soutiond, but uisuitabe in lhal state lor t)713 Dried I whelhff or not sknied !.r 10 02 10 03 10M 0ats 10.05 1006.1010 11 08 12 01 1205 12t6.00c0 Sunflower seeds whether or nol broken 1207 1209 Nop ccnes, fresh or dded whetlrer or not ground pcwdered or n tlre iorm ol pe lelsl 1214 lin Panrs and pans olpanls (including seeds and fruils), of a kind used primarly n 1211 per’umery, h phamary cr ior insecliclda, fungiclda or smiar pueoses, ftesh, chiled {rozen or dr ed whelhe.ornotcll crushed cr 1s 02 clher than those ol headin 1503 15 07 s bean oi and ils whelher ornol rcfl ned, bul not.h€mical rnodited. 1511 Palm oil and h fractions whether or not ref ned, but nol chem C3l

PART THE GAZETTE OF PAKISTAN, EXTRA., JIINE JO, 2O2O 19l PCTCODE DESCRIPTION {1) (2) Animal or vegetabe farc and oih and their fractions, boiled, ordsed, dehydrated, sulphursed, bovrn, po ymerised by heal n yacuum or n inerl gas or olherwise 1518.0000 chemically modiled ercludino lhose of heading 15.16i nedible mixtures or preparalons of a.imal or vegelab e lals or o s or ol fiaclions oi d fterent lats or oi s ol his Chapler, not elsewhere sp€€lfied or ndud€d. 1803 Cocoa pasle, rtether or notdetafled Oil- cake and other soid res dles whelher or notground or in he loam of pe ets 23 06 resu ling fton the exlIaclion oI vegelable fats or oh, other lhan lhose of h€ding 23 04 or 23 05 2502.0000 Sulphur of al kinds, olher lhan sublimed suphur, precp tal€d sulphur and co loda 2503.00m sulplrur. 25.U Nalural qraph te Nalural sands of a I kinds, wlrether oi nol coloured, olher than metal bearing sands ol 25 05 cnapter 26 Ouarlz (olher lhan naluralsands)iquatite whelheror nol roughly trlmmed or mere y 25 06 drl, by sawing or othefl,/ise, nto blocks or slabs of a reclangllar (nduding squarcl 2507.0000 Kaolin and other kaolinic days,whetherorf otcalcined Other days (nol lncludins expanded cays ol heading 68.06), anda irsite, kyan le and 25.08 silimanile, whelheror not caldned; nrul ile; chanotte or dinas eaahs 2509 0000 Chalk. Natural calcium phosphaGs, nalu€l aluminium c€lciurn phosphates and phosphatc 2510 chalk Natua barilm sulplrale (ba01es)t nalural barium cadonate (Mlherile). whether or 2511 nol cdclned, olher thar barium oxide ot headinq 28.16 Siic€ous fossil meals (for example, kiese gutu lnpolle and dlalonrte) and s milar 2512.0000 s iceous earlhs, r’/helher or nolca cin€d, ol an apparentspeciflc qravilyof 1 orless. Pumice stonei emery nalural cll]]ndum nalural garnel and olher natlral abrasrves, 25_13 whether or nol heal- lrcated. S ale vi,tr€lher or nol roughly tr mmed or n€rely cut, by sawing or otheBise, into 2514.0000 bloals or slab6 oJ a reclanoular(includinq squae)shape. Ddomile, Meiher or nol calcined or srnlered, inc’luding do omile roushly lrimmed or 25.18 nere y cut, by sawing or otherwise, nto blocls or slabs ol a reclanlu ar ( ndud ng square)shape dolomile rarnmirq mx Natura rnagnesium carbonate (magnesite) fused maenesiai deaC’bLrrned (sinlered) 25.19 magnerE, rt’eiher or not containing small quanlities ot other olides add€n befo.e sinleino: other maones um oxlde. w[elher or nol oure cypsum anhydrjlei plaslers (mnsislnq ol ca cined gypsunr or cacium suphale) 25.24 whelheror notcoloured wlh or witioLrl small ouanlilies ot ac.€leralors or relarde6 Lirneslone flux; imeslofle and olher c2careous slone of a kind used lor lhe 2521.0000 manufaclurc olllme or cemenl. 25_25 M ci, includino splitinosi m ca waste. Natural borrles and concenlEtes lhereor (whelher or nolcaaned), but not iduding 2528 0000 borates separaled fmm natlral b{inet natula boric acid mnlaining not morc lhan 85 % of H3BO3 cacu ated on the dry weiqhl. 25 29 Fe dsDar leuqle: neoheline and nephel ne sven le: lluorsDar 25 30 Mineral slbslmces not eser telE soe.ilied or included 26 01 konores afldconcenlrAes. includno roasled iron ovriles Manganese ores and mncentrates lncLuding leruginous manganese tres and 2602.0000 concentrales wilh a manganese conlenl of 20 % or more €lcllated on lhe dry

l Jgz THE GAZETTE O[’PAKISTAN, EXTRA., JI]NE3O,2O2O [PARI l (1 Lead ores anl concentrates 2607 0000 Chom um ores and concentrates 26100000 llran um orthorium ores and concentrales bdenum ores and concentrales 26.13 T lan um ores and concenlrales 2614.0000 olher ores and concentrates 26.17 lrom ihe manllactlre of ion or sleel Slag doss (olhs than g€nuated slag), sc: iigs and olher wasle lrom lh( 2619.0000 Slag ash and residues (other than from lhe manlfacture of ron or stee) conLarnin! ’262C mer.s amenictrlheir.o 27-01 Coa ettes, ovoids and sim ersolidlue s manufaclured 1o.n coa i 2703.00m Coke and sern- coke of coa ofIgnileorol peat, whelheror nolagglomeraled retol 21.44 fta gas, walergas, producer gas and similar gases, o$er than p€troleum gases an,l 2705.1)000 Oih and oirer producls ol lhe d sd lalion ot high temperaiure ma1 tari simi ar producl in v/hich the weighl of the amiratc condtuenls exceeds thalof lhe non atcl,nali 2101 l oblaineo frlm c.a lar or Jrom other minerzllars 27 -B .r Carbon (carbon backs and olher forms oI carbon nol € sewhere specified 28 03 28.04 A kal or alkaline eanh nrelals rare- eadh mela s, scandium and yllrum, nol nte.mixed or nter a 28.08 itr c acids I Dlplosphorus penlaoxide plrosplrorc acrd poyphosphorlc acds wheiher or n( 28.09 28_14 oLrs or in acueous solulion Sod um hydroxde (caustcsoda):polassium hydroxlde (caustic polash)i pero(des.I 28.15 Anllcial corJtum whelher or not chemicaly delifed aluminilm cl(de alumnurr 2818 2819 2824

2020 trorr“roes and hydroxides; eadh cololrs coilainin! 70 % or mole by wEghl of 28.21 combined iron eva ualed as Fe?01 28_23 Lead oxides red lead and c,anqe lead 28.24 Hydrazine and hydroxyLamine and ther inorganic sahi olher inoEanic bases:olher mela oxides, rydroxides aid perox des 28_26 Fluorides: Iluorosi icates lluoroa uminetes End olherc.mplex iluori!9salts Chordes, chorde oxdes and chloride hydroxides bronides and blomde oxdesi commercial calcilm hypodlorile; chlorites hypobrornites D lhionites and 28.31 Phosphinales(hypophosphites) pho.phonales (phosphiles) and phosphal6i carbonatesiDeroxocarbonates (percarbonates)i commercial ammoniLrm carbonale 28.36 Borales oeroxo borates ( oe droral es). 28_40 etallicacids 28_41 whelher or Ottrer sals ot norgan c acOs o. percxoacids (including aluninosiicates 28-42 dell olher than a2 des Colbrda preciols melalsi inorganic or organic mmpounds of Rad oaclive chemica elemenis and r:dioacuve isolope.s (includng lhe lissile orlerlie che,rica elements and isotop€$ and ber compolnds mlxlures and residues 28_U solopes oiher than lhoseofheading 28.44:compounds inorganic ororganic, of such 28.45 isotoDes wi.”-F,o,no c,e1l caty deli’ed 28.46 of m turcs of these melah Cadoides whelher or nolchemica 28.49 HyariCal-nitrdes, azides, siicides and borid€s, olherihan lnorganic or organic compounds ol mercrrry, whether or iol .28 52 I 28 53 olherthan 29.t2 2903 2904 ha Acycllc a cohoh and their lralogenated, sulp 29.05

,IT{E [PART PCTCOOE OESCRIPTION 29 16 Cvc ic alcohoh and lher haloa€nate!. sulohonated. nitrat-ad o. nitrosaled derivatives. Halogenated, sulphonated, nitrated or nilrosaled deiyatves of phenols or phenol- 29.t8 Elherc ether alcohoh, etlrer- phenos, etheF alcoho - phglols, acoho peroxides, als ether p€rondes ketone peroxides (whether or not chem cally defned), and $eir iaroqera:ed s.lphonaled nirraEd o n tosdred denval,ves. Epoxides. epoxyalmhos, epoxyphenols a,t epoxyetheG, with a $re+ nembeEn 29 r0 dn!, ,nd lheir halooenated sulphonaled nilraled or nilrc6ated dedvatives Acela s and hemiacetah, whelher or not with olher ory!€n funclion, and their 2911 0000 halosenaLed, sulphonaLed nitraled or nllrosaled dedvalives. Adehydes whelheror not wllh olher oxygen {unclion;cyclc polymers of adehydes; 29.12 Halogenaled suphooated, n traEd or nilrosaled derivalives ol pmducts of heading 2913.0000 2912_ Ketones and qunones $/iether or not wlth olher oxygen funclon, and Iheir n-14 Satu6ted acyc ic monocarto(y ic aods and lheir anhydrides, halid€s, perox des and a.t5 therha nilraled or nibosaled deivalives. Unsaturaled acyclic monoc€rboxylc acids, cyclc monocadoxylrc acids, heLr and peloxyaclds; their halogenaled sulphonated, n[raled or nilmsared defivatives Polycarboxylic acids their anhydrides, halid€s, peroxides and poroxyaddsj lheir 29.17 halooenared, suplo aled _ilraleo o arrcsaled ierivaflves. Carboxylic aods wilh addltional oxygen lunction and lheir anhydrides, halides, 29.t8 peroxides and peroryacidsi lhek lra ogeraled, sulphonaled n,trated or nilrosaled Phosphoric esters and lhek sals nduding lactodlosphalest lheir halogenated ion Eslers ololher inorganic adds of melals (ercluding estels ol hydrDgen halides) sulphonaled, nitrated or n fosated d€rivatives 29.21 Qualemary ammonlum sals and hydroxides ecrlhins and olher phospho am inol pids, whelheror nol chern cal ydenn€i 2924 C artoxya mide Iu nclion com Do u n ds am ide- {unclion comlou n ds of carbon ic acid Carboxyimide- fuiclion compounds (includln! sacchadn and ls sells) and imine Olher organo- noganic compounds 29 31 2933 Helerocvc ic con,pounds witlr nillogen helero alomG)only Nuceic aclds and the r salts wtrettrer or not Oremrcalty aenneA; ottrer heterocyaic 29.:t4 Su and vlamins, natula or reproduced by slilhesis (ncrudng nalLrr, 29.36 conceilrrEs), denval ves theeol used primari y as v tarnins, and inlemixlures of he lo

PART I] THE GAZETTE OF PAKISTAN, EXTRA,, JT,NE30,2O2O ]95 PCI CODE DESCRIPTION

(1) {2) Honnones proslaglandins.lhromboxanas and leukolnenes .aluralor reproduc€a by 2937 syfliesis; derivatives and struclual analoques thercof, ndudin! cnain modiiled po ypeptides used prjmadLyas hormones G ycosides, naluc or repoduced by synthesh, and the r salls, ethels, eslec and 29.38 Alkaods naturalor repoduc€d !y syrthesis, and lhelrsalG, elhers esle6 andother 2939 2941 Anlibiotcs 2942.m00 Ollrer orqanic compounds Glands and olher organs Ior orqanG ilrerapellic uses, dried, uhelher or not powderedi extracts ol gands or other organs or of their se€relions lor organo- 3001 l,herapeutic us$ heparin and ils sallsi other human or animal substances prepared 31.02 (exc€pl M nera or chemica lerliisers nltogenous 31021000) 31.03 Mineralor chemical ferli sers phosphalc Mrneral or cheriica fedlisers conlaining lv/o or lhree ol lhe fenilising elements 31.05 nitrogen, phosphorus and polass Llm;other ferilse[sigoods of lhis Chapler n kb els or s miar forBrs or n oaclaqes of a qmss weohl not €xceed na 10 ka Tanning extracls o{ vegetab e orlgini lannins and their salls, elhe6, eslers and other 3201 Synlhelic orqanic lannng subMnces inorganic tanning subslances; lann ng 32_42 preparalions whethff or not conlaining nalufal lannng subslancesi en4nalc lreoarations ,or Dre lanninq G az els putly graftin! Orlty res n cemenls, caulking mmpounds and olher masllcsi 3214 pa nters’ fllinos, non ,efiaclory surfacng felaratons lor lacades, indoor wals, Ilm6 ceilinos or lhe like. Minures olodoriferols substances and mixtures (nduding acoholc solLrlion, witr a basis ofone or more ofthese subslanc€s ofakindusedasrawnaleialsi0 nduslryi 3302 olher prepaclions based on odorifeous slbstancEs, of a knd used for lhe manuf acture of beverases. LubricEting preparalons (including cutting- oil preparatons, bot or nut reease preparaiions, anl- rust cr rnli cc,rosion preparalions and moud rclease prcpalalions, based on lubrcanls) and preprratrofls of a kind used for lhe ojl or 34.03 gease treatm€ntof te le materas lealher,Iucklns or olher malerials, bulexcluding Freparations contarning, as basic consliluents, 70 % or more by weighloi petmleum o ls or ofois obla ned lrom bilLJminous miferals, Peptones and tieir derivalivesi other polein substances and lheir derivaUves, not 3504.0000 e se*h€€ specifled or inc udedt hide powder whelher or nol chronred oextins and other modified starches (lor example pr+ geatrnised or eslerified 35.05 slarctes) qlues bas€d on slarches, or on dexirlns oro$er mod fied slarches. Pholographic lirn in rolls, sensitsed unexposed, of any materia ourer iha,r paper, 37 _02 paperboard orle es;inslarlprint lim n rols, sensiUs€d, unexposed 37.03 Photocraphic paper, paperboard and lextles, sensitised, unexposed 3704 0000 Photoqraphic plales,lilrn, pap€r, paperboad and lenies. exposed bLn nol developed Plrololraphic plales afd {lm, exposed and developed, other lhan cinemalographic 3705 0000 flm. Chem calpreparalions irr pholograph c uses (olher than vamishes, glues adhes ves 37 t7 and smilar preparalions)i unmxed producls lor pholographic uses, put uP iil measurcd pofdons or put up lor reta I sale in a lorln ready Ad licial graphile c! loida orsemi- col o dal graphilei prEpaElions based ofl graphite 3801 or olher c-arbon n lhe ionr of or olher semi mafl ufactures

396 ‘I’tlE GAZETTE OT’PAKISTAN, EXTRA., JUNEJO,2O2O [PART I PCT COD’ DESCRIPIION 3803 0000 Ta oil Resdual lyes ftom lhe manlfacture ol wood p!p, wrcther or nol 38C4.0000 desugared or chemicaly llealed, rncud ng lgnin su phonates, b( excluding iall oil ol 38 C3 38.06 Rosn and resin acids. andderivalives thercolirosn spirlland rosin oilsirun qums F iish ng agents, dye car ers 10 zcce emte the dyeing or nxlng of dy€stuft and other 36.09 producls and F€paralions (for example dressings and mordanls), of a klnd used in the texule paper, leather or like lnduslies 0ol elsewhere ercfng preparations tor meta suriacesi fluxes and olher auxlliary peparatons for solderng, brazinq or wedln! soderjng, braz ng or welding powders and pastes 38.10 consisln! ol melal and olher naledais; peparalions ol a knd used as corcs or coalinqs fcr we d nq electodes or rods prepareo rutueiacre erato,s, compound daslcsec for rubber or plaslics, not 30 12 ehewhere sp€ciiei or rncllded; anti- oxidis ng preparalions ano olhe. compound slabiisers torrubber or plaslics Reaclion lnitialoG eaclion acceleGtors aid c€talytic prcparalions nol elsewhere 38.1; specifled or nduded Retrac.tory cements morlars concreles and simiar compos Iions, olher lhan products 3816.0000 of h€adina 38 01 Mixed alky benzenes and mxed alky naFhlhalenes olher than trose of head fg 27 3817.0000 A7 at 29.42. Cnemral eemens dopeo tor use in e ecLronics, n lhe fom oldiscs wafers or 3816.0000 si- lal lomstcre“lc€ clrporlds oope.‘o’-setl ee!lonics Prepared cu lu€ rned a lor the deveopment or mainlenanc€ oi mi(,o_ olgan sms 3021 0000 (nctrding vlruses and the ike)or ol planl human or anlmql 38 21 lndustra m ac ds: acid oils from reiln industrial alcohoLs Prepared b nders lor foundry mou ds or cores chemica producls and preparatons ol 38-24 lhe chemical or alied induslaes (ncluding tlrose coflsisling of mlxtures of nalural 39.01 PolynErs ol elhylene, n prjmary forms 39.02 orotolher oLefins in primary lorms 39 03 Polymers of styrene, in prinary lorms 3S 04 Po y0rers of vinyl chloide or of olher lraLogenated Pdyacetak oher polyelhers and epoxide resins n primary forms; po yca.bdrales, 39.07 alkydresins polyal yL esters and olher polyeslers, in prlmary loflns 39.08 Polyamldes n primary lonns 3910.0000 Sllicones in Frmary forms 39.11 Pelroeurn resins, c.|marone- indene res ns, pof’leaenes polysu ph des polysulpnones and olher producls specifed n Nole 3 lo lhis Chapter, notelsewhere sDeciled orinduded, iir pnmary foms 39.12 Cellulose aid its chemicalderivalives nol ese*lrere specified or ncluded n primarY 39.14 on €xchanqeGbased on polymers olheadings 3901 to39.13, in primary [oms. NaluGl rubber baala, g(ta- percha guayule, chide and simiaf nalural gurns, in 40.01 primary lorms or in dates, sheels or str p Synlheiic rlbber and f€cl ce dedved ftom oi s, h primary lorms or n pales, sh€etsor 40_42 slripi minures ol any produd oi heading 4001 with any plodlclo[ lhs headng, n primary lonns or in p ates, sheels or strlp. 4003.0i100 Rec a med rubber in primary lorms or in plales, sheets or slrip Waste, parngs and sci?p of rLrbber (otlrer lhan hard rubber) and powders and 40.04 granules obla ned lherclrom

JLNE30,2C2O DESCRIPTIOIJ PCTCODE

(1) Raw hides and skins of bov ne (incud nS bufla6jo, equine anmals (rreih, or salted, tl 1r dried limed, pick ed or olheNise preserved but not tanned, parchment_ dessed ot thisc h Olher raw hdes and skins (tesh, or saled, drled lmed, prckied or olheo/ se 41 03 but nol tanned, pardmenl. dressed or tufther prEpared) whelher or ncl Tanned or crusl hides and skns of bovine {rnciudnq blllalo) or equine zrlrmals, lanned or crustskhs oi sheep or lambs, vr lioutwoolon,wheiher or nol so it. but not 41.05 tudher Tanned or cruslhldes ,fd skins ol otlrer aninals, wtlo( woo or 4106 ealher of bov ne (ndudiig buffa o)or equ ne an mals w(houl halr on, whelher or nol 4147 Lealher tunher prepared afl€r v/helhef or nol spl t, olher han lealrer ol 41.14 Leafier luidrer plepared afler tanning or crusliig, frclud ng parchrnen! dressed 4113 leather, ol olher anima s wltlrout wooi or ha r on, whethel or nol sp il, other ihan 41_ 14 Chanois (induding combinafion chanois) lealhel palent lealher 41.14 Composilion iealher wilh a basis ol Leattrer or leaher ftre in sabs, sheels or slip, 41.15 rvhether or nolin rols pariigs and olherwaste ol leather or of comoosit on iealhe. 42.05 (Ucepi 4m5.0090) Tanned or dressed furskins (iicLldng heads, lals paas 4.42 cutt ngr, unzssembled, or assembled (wilhoul the addilrcn ol otlrer materia s) olher 43 03 Fuel lvood, in ogs, in bilels, rn &igs, in taggois or in s milar forms ri/ood nchpsor pa(icesi sawdust and v/ood wasle and scrap, dether or not agglonelaled in logs, 44 01 br Hoopwood splil poles; piles, pickels aid $akEs ol wood. ponled but not sawn englh[4se; wooden sticks, roughlY lrinrmed b]Jt nollurned. bent orolherwise wod(ed 44.04 slilable lor lhe nanulacture ol walkng_ stcl(s lmbrelas lool hrndes or lhe 4405 0000 44.06 4701.0000 4702.0000 47.03

]98 T]]E GAZETiE OF’ PAKISTAN, TXTRA,, ]TJNE3O, 2O2O PART I PCT CODE DESCRIPTIOiI l1) tzl 4i 04 Chem caiwood pup, sulphle other(han dssolvinoorades 4705 1000 l{‘ooi pLr c oblained by ammbLnarion ol m€draniciland chemica pulpn! proesses PLr ps of fbres dedved from reaovered (wasle ana scrap) paper $ papeboard or ol 47 06 oiherfbroLrs cel u osic material 47.07 Recovered (waste and sc raD ) oaoer or oaoerboad Uncoaled krait paper and paperboard in rols or sheets. olher than lhalof heading 4804 18 02 or rl8 03 Paper and pap€rboad, coat€d on one or both sid€s wlh kaolin (China clay)or other lnorganic substances with or w thoula bider, and wilh no othercoaling whelher or 48.10 nol surlace colo!red, sur’€ce Celnrated or prnted, in roLh or reclangular (including 48.13 Ciczrelle paper wh€theror notculLo size o. n lhe form of bookles or tubes Bcbbns spools, cops and sim ar slppods ol paper pulp paper or pap€rboard 48 22 lJrhelhef cr not pedorated or hardened) 48?3 1040 - - Doubre S de Adlresive Tepes 5001 1000 S lk woffl cocoons sU tab e lor ree ng 50c2 100“n 5003 -1000 Silk wasle (lnclud ng cecoans unslitabeforree ng, yam wasl€ and gameflei stod() 5004 1000 S lk yam lotherlhan yarn sprn 1iofl silk waste)nolpLrlup lorretailsale. 5005.1000 Ya,n spu. kom s kwaste, nol puluplorrelai sae 51 0l Woo no carded orcomb€d 51_42 Fine or coarse anima har nolcard€dorcombed Wasle o{ woolor olfne or coarse anma har incuding yam waste bllexcludlng 51 03 510d.:000 Garnetledslockolrxoo oro{f neorcoarseanima hair WooL and lne or coarse animal hair. carded o: combed (lncludlng cornbed wocl ln 51.05 fcqmenlsl 5l 06 Yarn of mrded wooL, ncl put up lor retal sa e. 5147 Yznr ol combed wool nolpL,rt Lrp for relailsale 5108 Yarn ollne an ma han (cardei orcombed) nol pu1 up tor relai sae Coltcn yam (olher lhan sewins lhread) conlainnO 85 % or morc by weEhlof cotlon, 5205 ColLon yam (olherlhan sewng lhr-“ad) conlaining less than 85 % by weight ol cotion 52 06 Fiax raw or processed bul not spuni flax low and waste (including yam waste and 5301 Irue hemp (Canratis saliva L ), raw or pro€essed bll nol spuni tow and wane ol 5302 true hemp { nclud n! yam waste and qametiedslock) Jlle and olher lerlie basL frbres (exclud n! flar, true hernp and ramie), raw or 53.03 processed bul nol spun; tow znd wasles of lhese libres (includig yam wasle and CoconuL abaca (Mania hemoorMrs, bn is Nee) ramie and o|rer vegetable textile 5l cl ’rbres, no, esewhere specfed or ncuded, raw c.processed bul notspun row notts ana wasle of thesefbras nc 53 C6 53 37 re or of olh€r lexb e basl ibres ol head s3.03. 54 )2 Synlhelic fr amenl yarn ’olner ’-._ 5drng hrFadj,’or oulup’o. ?al$e idLJi-g 55 11 55 )2 !!.r S

PAR’TT THE CAZETTE PCTCODE DESCRIPTION

(1) (2) 55.04 Adficialslaple fibles, notcarded coribed or olher’/vlse processed lorspinn nq. 55.05 Wasie{ncludno nois, yarn wasle and o3rnelted slock) of man madelibres. 55.06 Synthetc slaple libres, carded combed or otheru se proaessed for spinning 5507 00c0 Anficialstaplelbres carded, mmbed or otherwise processed lor spinnina 55C8 Sewinolhreadof nan madeslapieibrer,whelherornolputuDlorretalsale. 5509 Yam (other han sewing thread)ol synthetc slape libres nol put up for r€ta I sa e. 5510 Yarn (otherlhan sewing lhread)oI anilcialstap e libres notputupfor retarlsae 55.11 Yan (otherlhan sewing lhread) ol man- nade staple flbres put !p for rela I sale. Woven rabdcs of synlhetc slaple fibres, conlalning 85 % or nrore by weighl of 55.12 Woven labrics ofsynlhelc slzpe fibres, conlaining ess lhan 85 % byweghtolsuclr 55.13 libles mixed nra n v or solelv wth colion ola we qhl fot exce€dino 17001m, Woven labrics olsyflhetc nape flbres, ccntaLn ng less tlran 85 % by weighl of such 5514 fibres, nrixed mainlv orsoelv with cotton, ola weiqht exc€ed no 170 q/m? 55.15 other woven fabrics of synlhelic slap e libres Woven labncs ol :( I cial stzp e libres WaddLfg ol lexlie malerials and art cies thereoti lexl e llbres, ncl exceeding 5 mm in 56.01 lenqth (flock) lerlledusl and mrlneps Knotled netling ot lwlne, cordage or ropei maoe Lrp llsh ng nels and other made up 56.08 Ty€ cord fabric of hglr tenacily yarn ol nyon or olher polyamides pojyesters or 59.02 Us€d or new rals scrap Iwine, .ordaqe roBe and cables and worn outarlide, ot 6310 tw ne, cordaqe rope or cabes ol lexlile n’alerials. Adcles ol sloae or of olher minerrl slbslances (incuding carbon libres ,nices of 68.15 cabon libres and anic es of p€al) not elsewhere specif ed or included 7A_42 Glass n ba ls (olher than microsoheres ol lreadinq 70.1 81, lods or Iubes, u nworl(ed. 11.05 DLrsland Dowder ot naluralor svnlhelc prec ous orserni’ precious slones. 7201 Piq ton and sDleoelehen in pias, b ocks or othel primary form 1242 Fenous prcaucls oblaio& by dired reduclion of iron ore and othe. spongy lerrous 7243 Droducls, n urnps pelels orsimiar foms, ron having a minlmum purily by \rveight of !9S{ % h lumps. pellels orsimiarforms. l2a5 Granu es and !owde6, oi liq ron,sDeleesen, ron orsleel ron and non alloy stee in rngols or olher primary {o.nrs (exclding lon ol head ns t2a6 7243) Fal roled producls ol iron or non alloy sleel of a wdth o1600 mm or more, hol- 7248 rolled notclad plaled orcoared. Falroled producG olton ornon aloy slee ofawdtlr o{ 600 mrn or rnore, cod’ 7209 roiled {co d, reduced), norclad, p ated orcoated. Flal ro led products ol ron or non aloy slee .f a wdn of 600 mm or,iole clad, 1210 Fial rolled prodLds of iron or non- a oy sleel. ol a width of i€ss lhan 600 mm nol 7211 Flal- rolled producls of iron or non. a loy sleel ol a wd of ess than OJo mm clad 1212 72173010 0fA Kind Used ln Manufadure Ol PneumalicTyrcs(Bead Wire) Slaness sleetin ingots or other primzry formsi sen_ inshed producls of staii ess 7218 72_19 ot a widlh o1600 .nm or mor€ 7224 cls sla widrh th3 600

i )25 Flat olled producc oiothcr alloy slee ol a wdlh o{600 mm a, more Olher For Moior Cars And Vehic es 73151920 74li 0c!11 Co 7412000c 741s0000 74.0€ 74t]r Copper 1o1 {whether or nol prinied or backed wilh paper, paperboatu, pa(ds or T4_1L smiarbackng rnateriah), oia lhrdness (excluding any backinll not exceeding 0.15 74-.,1 Slrandedrvire, cables. plalled bands and helike, olcopper, nol e e.lrlcaly insulated 7413 000C producls ot nickd Nickel nrattes nckel onde sinterc and other intermediale 75 0l Nlcke wasfe and 7503 000c 75.0: 76.42 76.0i1 76 0t AlLrmin um lubes and p pes. 7802 000c 78 Or i!0 i!02 000( T9,AL 79.0, 80c2 0000 8033 0000 81 01 and other inlermediale produch ol cobatt melalurgyi qrbalt 8106 !.00c B s.nlth and anicbs lhercol includ

I] DESCRIPIIOII PCT CODE

(1) {21 81110000 Beryllum c[romium gennanilm, varradium ,.allum, hafnium rndun nobiL]m 8112 (cDlurnbium), rhenium and rhrlium. and a( ces oi tlrese mebls, incuding rTasle and Sloppe.s, caps ,nd ids (incudng oown corts, screrv caps and Douin! siolpers) capsLrles for bot es, lhreECed bungs, bung covers seals ani oiher packlng 83.09 accessofies of base nretal. Wire, rods tlbes, p ates e eclrodes and simrl:rr ploducts, of base nelalorof metal carb des, @alea or cored willr fux materal.0{ a kind lseo ior solderng brazng, 83 11 welding or deposition ot nrela or o, metal carbides: w€ ard rods oi agolomerated base melal rowder, used lor melalsprayins. Spark-ignllion reciprocElinq crrotary ntern al com b! slLcn pisio! eng nes 84-0t Conpression gniiion nternai combustioi piston engJres (Cesel or semi diesel 84.08 84.09 P6r1s su lab e lor use solely crpftclpaly wth the enlines oI h€ad ng 81.07 .I 84.06 8414.1000 .r Macrrine lools (ncuding machnes lor naiing siaprng. gtuelng olheMse 84 65 assemblng)lor wort ng wood, cork, bone hard rubb€. hard piaslics or sir ar h.rd mateiais, Pads and accessores sulabE lor Lrse soey or pincpally wlh the madines of heaCings 84.55 to 8465 nciuding wcrk or too hodec seLf- ope ng dieheads, 84.66 d viding lreads and oher special attaclrmenls for lhe maclrines:ioolholders {or any lvpe ol Iod Ior workino n lhe hand Tmls forworking in the hand, pneuma[c hydraulc or with sel’.onlained eeclric or 84.67 Olher 8479.8990 Balor roler bearlngs u_82 and simiLartolnb of mebisheeing clmbined wilh olher maier a or cf [vo or GaEk€ts 84.84 more Layers ol metaltsets or assortmenc o{ Oaskels and sirnla, joinis disslTlar in composiUon, pulup in pouclres, envelopes orsim ar pack ngsimechanic, s$ s c.nsislng ol paies of photocelis conb ned wth olher Phoiovoltaic gen€,a1o6 8501.3110 apparatus AC clulch moiors forindusha serxing rnachine 8501.5120 75 kW bui nol exceedino 375 kW (500 HP) Parts suilable for use sclely cr p ncipaly w h tlre madrines oi heeCng 8501 or 85.03 (exced Bushinos lor power translormers 8504.9020

4A2 2O2O TI-IE GAZETTE OF PAKISTAN, EXI.RA, JUNE]o, [P^RT I PCTCCDE DESCRIPTIOI{ 111 t2) Eeclro magnelsi pe.manenl magnels and addes nlended l0 becorne permanent magnets atter rnagnelisalionieLectro magnelc or pennanenl malnelchucks, clamps 85.05 and simiar [odlng d€vic€s; e Ectro magnetc clupings culches and brakes: electro- maqnelic liflino heads E ecldcai gn tion or staning elu pmenl of a klnd used lor spark gnition or comp€sson ignilion inlernal combuslion engines (for exampe, gnlion magnetos, 85 11 maln€to- dynamos ignilon coils, spari(ng plugs and glow plugs, starcr molors); generaloE {for exanrpe, dynamos allernalors) and cxl’ oirls oi a kind used in coniufclion wilh such en!ines Eeclrica iighting or signallng eqLripment (excudirg arlicles ol heading 85.39), 8511 windscreen wipers, oelroslers and dem(ers of a kiid used for cycles or molor 8528 7213 ln CKD/SXD condilon Parls suilabe ior use solely or princpally wilh lhe apparatus of headings 8525 to 85 2-a 05.28. ELeclrica resislors (incuding fieosrats and potanlomelers), other than healing 8s33 €514 C000 Eectdca apparalus lor srvlching or potecling eectrcal crcuils or lor rnaking conneclions to or in eleclrica ctcuits (for exampe, swilches fuses iohtning 85 35 aresters votage limilels surce suppessors, pluls and other.onneclors, iunclion ,hox6), lor a vollzqe exc€ed nq 1 ,000 voLts Eoards, panels consoles, desis. cabmets afd ollrer bases, equipped wrlh h^,0 or mote apparatus of he2drng 8535 or 85.36, for eleclric conlro orlhe dislributon of 8537 eedrlciry includino those incorpoaaln! inslrumenls or apparatus olChapter 90, and nurnerical conlrcl apparatus, olherlhan sw tchirq apparatus of head no 8517. Pans slilable for use sllely or prlncpaly Wh lhe appara s ol heading 8535,85.36 8538 or8s.37 Thefinlonc, cold calhode or pholo- calhode varves and lubes (forexamde, vacuum 8540 or vapour or gas illed valves and lubes, mercury arc redryins valves and tubes, tubes, le ev s on camera t!b€s) Dlodes, lransistors and s miar sem- conductor devices pholosensitive semrcondLrclor devices rncudrng pholovollac cels whether o: not assembled in 8541 rnodules or made up nlo panels;lighl€mtn9 dlodes(LED) mounted piezo-electic cryslals 85 42 Electronic nlegreled circu ts. 85.{5.1100 OIA Kind Used For FLrmaces 8s,{5.9020 Wasle ard scrap olpnmary cels, prmary bafleries and electrlc accumu.lors sp€nl 85 48 pd’nary ceh, spent prlmary bar€ries and spent eleclr c acrumu rtorsi electr c€l pans of machrnery or apparalus not spec fied orincLuded elsewhere in hh Chapler. ftmponents For Tlre Assembly I Manulaclure Ol Road Tlacilcrs Fo. SemlTraiec 8701.2010 (Pnnre l,lovers), n AnyKil Form, Oi Less Than 280 Ho Components For The Assemby i Manufacture Ot Road Traclors For Semi-TraileB 8701 2030 (Prnre Move$) ln Any KIFonx 0l2S0HpAndAbove 87021010 Componenls For Assembly / i,lanulacture 0l Veh cles ln Any Kii Form is For The Assenrbly/ Manufacture CfVehcles,ln Any Ki Form Erduding 8703 2111 Those Of 6703 2113 And 8703.2115 8703 2112 e Assembly / MaiL,,faclure OI lvl n Van Typ€ Vehiclas n Any Ki1 87031114 Co l,lanulaclure OiAulo R.l6haws ln Any K[ Form ]

I] Manufaclure Oi VehiCes n Any Kl Foflr 8703.2191 Exclld nq Those 01Head nq 8703 21-o3 And 87C3 2195 8703.2194 T he f \q e r $ r y lva l u la c t u r e O l MiniV a n l K ll Fo r m C o m p o n e n ,s F o r A s s €m b y M a n u f a c tu r e V e h i c l es L n A n y !o.m 8703.2210 Kl C r m p o nen is For Th e A s se m by / Of Vehices, n Ary Form For The Assemb y / Manutaclure OI Spod Ut ry Veh ces 4X4, n Any Components K 8703.3310 Componenh ForThe lnduslria Assemby/ Manrtaciure OI Vehicies nAn)-!LF-qr-L- Componenls For l“ssemb y/ lvlanufacturc Of Dlmo Trucks Des gnen ;cr Ofl High ay 87041010 Compoienls For The Assenrbly / lvlanufaciure 0l Veh ces, n Any KtFornr 87442110 87442211 Componenls For The Assemb y / ft{arL]faclure 0f V€h c es, ln Any Kll Fom 8144.2291 Cornponenls For The Assemb y / f,l anufaciLrre Cf Vehlcles h Any K:l Fo.m 87M 2310 Conrponents For The Assemb y / Manufactu re Of Vehrcles ForThe Assembly / Manufaclure, n Aoy K( Fornr Excudng Those Oi Components 8704.3110 Headinq 8704 3130 And 8704 3150 E704.3120 Compofenls For lire Assembly i Man ufaclu€ Oi M n Cargo Van ln Any KlForrn Componenls For The Assembly / Manuradure 0l 3-Wheee. Ca$o Loader n Any 87043140 8908.0000 w32 Automatc relu alinq or mnl.o linq nsttuments ani aoDaraius lnsl,lmenl panel c ocks and c oc*s of a srmlar rype for velricles a fcraft. spacecreil 91.04 or w $ synclr ronous molor Seat Pans Made Oi Foam Head/Ann Resls And Seal Frames For Moior Cars Of 9401.9010 Headng 87.03 And Vehicles Of Slb Headlngs 87032113 87C3.2115 8703.2193, 8743 2195,8TA3 2244 Butlons, press iasleners snap faslefers rnd press s1rds, bufloi mouids an{iollrer Partlll

(1) t2t Goods not specilcally menlioned in Pai(lor 1.“ 7. Am€ndm€nt ofFcdcral Excisc Act.2005. In the Federal Excise Act, 2005, the following further amendments shall be made, namell:

(1) in seotion 6, after sub-scction (2A), thc folloNing ncw sub’section shall be inserted, namely:

404 THE GAZET’IE OI’ PAI(ISI’AN. lix]-RA., JUNE 30, 2020 [PART I ‘’(2AB) Not$,ith$anding an)’thing contained in this Act or th€ rules made thercunder, the Board may, by notification in the official Gazette, may impose restrictions on \Iastage of material on which inpnt tLx has been claimcd in resPect of the goods or class ol goods ’ ; (;l) after section I4B, the following new scction l4C shall be inserted. narnely: ’r4c Po}lcr oftax authoritics to modify ordcrs, ctc.-{l) Where a questio ol law has 6een decided by a }Iigh Court or the Appcllate lflbunal iD the case of a registercd person, on o. after {irst day ofJuly 2005, the Comrnissioner or an officer of Inland Revenue ma), notwithsta[ding that he has preferred an appeal against thc dccision of the High Cou( or made an applicalion tbr referencc agai[st the order of the Appellato Tribunal, as (}Ie cnsc may be, follow the said decision in the casc ofthc said ta\payer in so far as it applies to said question of iaw arising in ary assessment p€nding belbre the Conlnissioner or an ofTicer ol lnland Revenue, until the decision of the High Court or of the Appellate l’ribunal is reversed or modiljed.

(2) ln clsc thc decision oFIIigh Court or the Appellatc Tribunal, refe.red to in sub-seclior (1), is reversed or nodifled, e Commissioncr or an oIficer of Inland Revenue may, notwithstand;ng dre c\piry of period of limitation prescribe(l lor making aoy asscssment or order, within a period of onc year f-rom the date of receiPt of decisron, modiry the assessrrent or order in \r’hich the said decision was aPplied so lhat n conformSlo the firralducision.‘’:

(l) in scct;on 26, for sub scction (l), thc foLlowing shall be substituted, namely: ’(l) The courter feited cigaretles or beverages which have been manufactured or produced unla$4llly and other dutiable goods on which duty of excise has not be€n paid in the manner as required under dris Act and the rules made fiere under, shall be liable to serzure alongwith the conveyance, which has becn used for thc rnovement- carriage or transponation ol such goods.“;

(4) 27,- in section

2O2O PArr ll THE GAZETTE OF PAKISTAN, EXTRA,, JUNE30, 405

(a) in the marginal nore, for the exprcssion “of cigarettes, un-manufactured tobacco or bev€rages”, thc words “of goods subject to fedeml excise duty” shall be substituted;and

(b) in sub-secrior (2), for $e exprcssion “cigarettes, un’ or manufacturcd tobacco beverages”, lvhercver occuning, the words “dutiable goods” shall be substitutedi

(5) in section 33,

(a) after sub-secrion (1A), the following neu sub-sections shalL be inse(cd, namely:- “(18) An appeal under sub-section (l) shall

(a) be in the Prcscribed form;

(b) bc verified in the presc bed mannerl

(d) be accompanied by the prescribed fee specified in sub-section (1C); and

(e) be filed with the Commissioner (Appeals) within the time set out in sub-section (1).

(1C) be- The prescribed fee shaLl

(a) in the case of an appeal against an assessmcnt-

(i) where the appellant is a company, five thousand rupees: or

(ii) where the appellant is not a company, two thousand and llvc hundred rupees; and

(b) in any other case

(i) where appellant is a company, five thousand rupees; or

406 2O2O THE GAZEI-TE OF PAKISTAN, EXTRA., JUI.JE3O, IPART I

(ii) where rhe appellant is not a company one thousand aupccs.“; and

(b) after sub-section (3), the followinB ne\l’ sub-section (4) shall be added, namely: ‘’(4) The Commissioner (Appeals) shall not admit an) documentary matcrial or cvidence which was nol produced before the Officer Inland Revenuc unlcss the Commissioner (Appeals) is satisfied thar the appellant $as prevented by sufficient cause ftom producing such matcrial or evidence before the Officer Inland Revenue.“;

(6) in scction 34, after sub-section (l) and omitlcd sub-scction (2), the following new sub-scction (3) shau be added, “(3) The Appellate Tribunal may admit, hear and dispose of the appeal as per procedurc laid down in sections 131 and 132 of the Income lar Ordinance, 2001 (XLIX 01: 2001), and rules made thercunde..”;

(7) for section 38,1he follorving shall be substituted, namely:- ’38. Alternativc Disputc Rcsotution.-{1) Notwithstanding any other provision of this Act, or the rulcs made thereunder, an aggrieved person in connection with any dispute pe(aining to

(a) the liabiliry oi duty against the aBgri€ved person. or admrssibiliq/ ofrefunds. as the case may be;

(b) the extcnt of waiver of default surcharge and penalty; or

(c) any orher specific reLief required to resolve the dispute, ma)’ apply to the Roard lor the appointment of a committee for the resolution of any hardship or dispute mentioned in detail in the applicatirrn, shich is under liligal’Jn in any coun of law or an appellnte authorit). except wh€le criminal proceedings have bcen initiated or where intcrp’retation ofquestion of law having effect on identical cases is involved having effect on other

II PART TI-IE GAZETTE OF PAKISTAN, EXTRA,, J[]NE 30, 2O2O 441

(2) The Board may, after examination of the application of an aggneved person, appoint a committee, within sixty days of receipt of such application in the Board. compnsing-

(i) Chief Commissioner Inland Revcnue having jurisdiction over the case; and

(ii) two persons from a panel notified by the Board comprising of cha(ered accountants, cost and manag€ment accountanls, advocates, having minimum of ten years’ experiencc in the field of taxation and reputable businessmen.

(3) The Board shall cornmunicate the order of appointrnent of committee to the court of law or the appellate authority where the dispute is pending and the Commissioner.

(4) The Committee appointed und€r sub-section (2) shall examine the issue and may, if it deemed necessary, conduct inquiry, seek expert opinion, direct any officer oI the Inlard Revenue or any other person to conduct an audit and shall decide the dispute through consensus, within one hundred and twenD dals oI ils appoinlmcn(.

(5) The commiftee may, in case of hardship, stay recovery of ta-x payabie in resp€ct ofdispute pending before it for a period not exceeding one hundred and twenty days in aggregate or till the decision of the Committee or irs dissolution- whichever is earlier.

(6) The decision of the committee under sub-section (4) shall be binding on the Commissioner when the aggrieved person, beinB satisfied \r.ith the decision, has withdrawn the appeal pending before the court ollaw or any appellale authoriry and has communicated the order of withdrawal to the Comnlissioner: Provided that if the order of withdrawal is not communicated to the Commission€r within sixly days ol the servrce of decision of the committee upon the aggrieved person, the decision ofthe committee shall not be binding on the Commissioner.

408 IHE GAZETTE OF PAKISTAN, F]XTRA-, JI.INEJO, 2O2O [PARI I

(7) Ifthe commitlee fails to decidc within the period ofone hundred and t\lcrty days undcr sub-scction (4), the Board shall dissolve the committee l)y an oider in writi[g and the matter shall be decided by the court of law or the appellate authoriry \vhere the disputc is pending.

(8) The Board shall communicate the order ofdissolution to the coun of law or the appellate aurhorio’afld the Commissioner.

(9) The aggrieved person, on receipt ol the order of dissolution, shall communicate it to the court of law or lhc appellate authorily, \rhere the disputc is pending.

(10) The aggrieved pcrson may make rhe palment ol federal excise dury and other taxes as decided by the committee under sub section (4) and all decisions and orders made or passed shall stand modified to lhat extent.

(11) The Board may presc,ibe the amount to b. paid as remuneratio[ for the services of the members of the committee, other than ihe member appointed under clause (i) of sub-seotion (2).

(12) The Board may, by notification in the oficial Gaz€tte, make rules fbr carrying out the purposes of this section.“;

(8) in s€ction 42B, after sub-section (l), thc following new sub section shall be insened. narnely: “(1A) Notlithstanding anlthiug contained in this Act or any ’other law, for the time being in force. the Board shall keep the parameters confidendal.”;

(e) in section 46, sub-sectron (10) shall be omi(ed; ( t0) in section 47,-

(a) in snb-section (l), in clause (d), for the expression “limited companies, bolh public and pri,ate’, thc words ’tegistered pcrson’shall be substituted; and

(b) in sub section (2), in clause (d), for the expression “limited companics, both public and priYate . the words “registered person” shall be subsrituted;

PARI I THE GAZETTE OF PAKISTAN, EXTRA,, JUNE30,2O2O 409 (l l) after section 47,A, thc following new section shall be inserted, namely:- “47A’8. Real-time accers to iDformatiotr and database5.-{l) Notwithstanding anything contained in any laN for the lime being in force, including but not limited to the Natio[al Database and Reglstration Authority Ordinance, 2000 (Ordinance VIII of 2000) and the EmiSratron Ordinance, 1979 (Ordinance XVIII of 1979), arrangements shall bc made to provide real-time access of iniormation and database to the Board iD the bv- prescribed form and manner

(a) the National Database and Registration Authority uith respect to rnlormation pertaining to National Identit-v Card (N“lC), Pakistan Origin Card, Overseas Identity Card, Alien Registration Card and other particulars contained in the citizen databaset

(b) the Federal lnvestigation Agency and the Burcau of Emigratior and Overseas Employment rvrth respect to details ofintemational favel;

(c) the Islamabad Capital Territory and provincial and local land rccord and development authorities with respect to record-of-rights including digitizcd edition of record of rights, periodic rccord. record ofmutations and report of acqu isition ofrights;

(d) the Islamabad Capital Territory and provincial excise and t&\arion departmenm with respect to information regarding registration of vehicles, transfer ofownership and other associated rccord;

(e) all electricity supplien and gas transmission and distribution companies with respect to particulars oFa consumer. the units consumed and the amount ofbill charged or paid: Provided that wherc the connection is shared or is used by a pe.son other than the owner, the name and NIC of the owner and the uscr shall also be fumishedi

410 -iHE JUN830,2020 GAZET1E OF PAKISTAN, EXTRA., I [PARr Provided further that all electricity luppliers and gas tmnsmission and distribution companres shall make arrangements by the lst day ofJanuary, 2021 for allowing consumefi to update the ratio of sharing of a connection or rhe particulars of users, as the case may be; and

(f) any other aSency, authority, institution or organization notified by the Board.

(2) The Board shall make anangements For laying the irfrastructure for real-trme access to informalion and database under sub-sectioo (1) and aligning it with its own database in thc manner as may be prescribed.

(3) Until reat-time access to information and database is made available under sub-section (1), such information and data shall be provided periodically in such form and manner as may be prescribed.

(4) Subject to section 478, all information received under this section shall be used only for ta-x purposes and kept conlldenlial. ; and

(12) (l),- in thc First Schedule, in Tablc I, in column

(a) for senal number E and tho entries relating thercto in columns (2), (3) and (4), thc following shall be substituted, namely: ’8. Ciqaretl6 ol toba@ or 24.02 Si(y fv€ peEnt ol EtaI pne tobac{o subsl,tlL,les excluding or 6e Ete of duty at pEscibed against S No 9

(b) after S. No. E and the entries relating thereto ifl columns (2), (3) and (4), substitured as aforesaid, the iollowing new S Nos. and the entries relating rhereto shall be inserted, namelyi E lquus bf whalsoeve/ nam€ €lled lo, eleclic c oaEte kils 8b CgaE. chercob aid * 116 ol loba@ a.d toba@

Pa(r Il THE CAZETTE OF PAKISfAN, EXIRA, lUNFli0,2020 4ll

(c) against S. No. 13, in cohrmn (4), for the word “t!vo rupees”. the words “one rupee and flfty paisa” shall be substituted;

(d) afler S. No. 55B and the errries relaling thereto in columns (2), (3) and (a), thc followins nerv S. Nos. and the entries rclating thereto shall be inserted, namely:- 55C mponed double €bin (4x4) 8704.21S0 25% ad\a 8704.3190 55D Loc€ly manulactuGd double 8704.2190 7 .57“ ad val’t and cabin (4x4) pick up vehides 8704.3190 except lhe veh cles booked on or belore the 30th June 2024 subj€c1 lo the restncton ,r cond lions specilied by Ihe Board

(e) against S. No 56, in column (4), for the figure “0.75”, the word “one” shall be substituted. 8. Amendment of Anti-Dumping Duties Act, 2015 (XIV of 2015). In the Anti Dumping Duties Act, 2015 (Xry of 2015), in section 51, in sub-section (l), in clause (c), for semi-colon at the cnd a colon shall bc substituted and thereafte. the following proviso shall be added, namely:- “Providcd that where a competent court of law has stayed preliminary or final determination of anti dumping duly, goods shall be provisionally released against security in shape of bank guarantee or pay order of a scheduled bank along with indemnity bond equal to the amount of anti-dumping duty imposed on subject goods. In case prcliminary or final determination rs upheld by the court, duty shall be paid by the importer and security with the customs depanmenr shall be released other$ise rhe same shall bc cn-cashcd ro seflle rhc duty liability. If thc preliminary or final determination is set aside by the courl, sccurity shall be released. if not required for recovery of any outstanding prcvious liabilily.”. 9. AmcndmeDt ofPublic FiEstrce MaDagement Act, 2019. Ilr the Public Irinance Management Act, 2019,

(n) in thc preamble, in the thtd paragraph, for the cxpression “,I18 to 127 ’, shall be omitted;

(b) 2,- in section

(i) after clause (m), the following new clause shall be inserted, namelY:-

4t? IHE GAZETIE OF PAKISIAN. EXTRA., JUNE30,2020 IPAR| I

(ma) ’non-tax revenue“lneans revenues received by the Govemment in terms ofclause (l) ofAfticle 7t ofthe Constitution, and thc recurring income of the Covcrnmenl from invcstmenm and provision ofservices

(l) but does not include those mentioned in clause ol’ Article 150 of the Constitution:

(ii) in clause (u), altcr the word “account”, occurring for the second time, the words “wjthin one demand for grant” sball be inserted and at the end the following proviso shall be addcd, narnely: “Provided that no re-appropriation shall be made between funds authorized for expenditure charged upon th€ Federal Consolidated Fund and othcr expenditure.”; and

(iii) after clause (u), the following new clause shall be insercd, “(ua) “revenue collection office” means a ministry, division or its attached department or subordinate office responsible for collection, monitoring and reporting of (r:) in section 3;

(i) i+ sub-section (l), for the word “March”, the rvord “April’ sha,l be substituted; and

(ii) in sub-section (2), for the words “discuss the budget stdtegy paper rvith Standing Committe€s responsible”, the words “also presentand discuss the budget strateg] Paper with the Standin8 Committees” shall be substituted;

(d) in section 4, in sub-section (1), for the words “detailed items for each demand for grant”, th€ words “major objects for each demaDd [or grana’ shall be substituted:

(e) lor section 5, the following shall be substituted, namely.- ’’5. Plon bssed Govemment’s expenditure.-All govemment expenditures, whether ftom a recurrent or development demand for grant, shatl be based on well-defined plans and lhe stmtegic priorities approved in budget strategy Paper as per section 3.“;

JLNE30,2O2O PART I] THE CAZET1E OF PAKISTAN, EXTRA., 413 (tJ 9.- ir se€tion

(i) in sub-section (1), after the words “perfbrmance based budgeC’, the word “report” shall be inserted; and

(ii) in sub-section (2), after the word “budget”, the word “rePo(’ shall be substituted;

(g) in section 11,-

(i) for the words “at any time before the close of the financial”, the words “by thirty-first day of May each” shall be substituted: and

(ii) for rhe tull stop at the end a colon shall be subslituted and thereafter the following proviso shall be added, nam€ly:- “Provided that iD an exceptional case of exigency, the Finance Division may extend the prescribed time limit before th€ clos€ oFthe financial Year “;

(h) in section 12,

(i) for the words “at least twenty-five days before the presentation of thc budget in the National Assembly’, the words “by thirty-first day of May each year” shall be substtuted;and

(ii) for the full stop at the end a colon shall be substituted and thereafter the following proviso shall be added, namely:- “Provtded that in an exceptional case of exigenci, the Pinance Division may extend the Prescribed time limit befor€ the close of the financial Year.”;

(i) 23,- in section

(i) in the marginal heading, after the word “Fund”, the words “and Public Accounf’shall be inserted;

(ii) in suLs€ction (l), in clause (c), tor the figure ’’l0“ the figure “l I” shall be substituted: and

(iii) (2),- in sub section

414 THE GAZETTE OF PAKISTAN, EXTRA., JLINE 30. 2O2A [PARr I

(a) after the word “account”, occrrring for the first time, rhe words “including rhe assignmcnl aocounts’ shall bc inserted;and

(b) for the full stop aL the end a colon sha]l be subsritured and thereafter the following proviso shall be added. “Provided that the priocipal accounring officer in respect of al1 the spending units ulder his conkol shall submLt a certificate to the Finance Division on hall’ yea.ly basis.”; O section 28 shall be re-numbercd as sub-secrion (lJ of that section ,Lnd the.cafter the following new sub-section shall be added. “(2) The Federal covemmenr shall, within a peflod of six monrhs prescribe the procedures and role and functions of the office ofchief finance and accounts officer, in consrdtation with the Finance Division, Auditor General oI pakistan and rhe office of Controller Gcneral of Accounts.,’l

(k) in section 29,

(i) for the word ’t\l’elve“. the word “eighleen” shall be substituted; and

(ii) section 29, atnended as aforesaia, shall be re-numbered as sub-seclion (1) of that section aDd thereafter the following n€w sub-sections shall be addcd, narnely.- “(2) There shall be an intemal audir poljcy board for over all . policy making and setting scope xnd standards, approving intcmal audit manuals and charter of intemal audit, monirorrng the ovemll effectiveness of intemal audit tuncrion tor the Co\emmenl in(titutrons. compnsing-

(a) Secrerary, Financc Division Chairman;

(b) Controller General ofAccounts Me fiet

(d) Additional Secretall,, Finance Division Secretary),-

2020 PAir Il THE CAZEITE OF PAKISTAN, EXTRA,, JUNE 30. 415

(e) One represertative duly appomted Member by the Mcmb€rFinance Divislon from the Institute ofCost and Managenrent Accountants of Pakistar or thc Institute of Chartered Accountants of Pakistan or Institute oflntemal Auditors

(l) Finance Division shall provide sccreradal support to the board constituted under sub-section (2) “;

(l) in section 30, in sub-section (2),

(i) in clause (0, for the figue “35”, the figure ’36“shall be substituted;and

(ii) in clause (g), lor the figure “35”, the figure “36’-shall be substituted;

(m) in section 31. in sub-section (l), after the word “account’’, the words “and the Public Account ofthe Federation” shall be inserted;

(n) in sechon 32- for the words “to establish a fund”, the words “for a fund established under aay la,v or with the approval ofthe Federal Govemment” shall be substituted;

(o) aftcr section 40, the following shall be inscrted, namely:- VIII A “CILA.PTER NON TAX RX'ENUE

6. Amendm€nts of Itrcomc Tax Ordinance, 2001 (XLIX of 2001)

ln the Income Tar Ordrnance, 2001 (XLIX of 2001), the following .irrlher amerrdmcnrs rharl he’nade. namely:- -

326 THE GAZETTE OF PAKISTAN, EXTRA,, ruNE3O, 2O2O [PART I l) 2,- ( in section (A) in clause (29C),-

(a) in sub-clause (a), in para (iv), the word “and” shall be omitted;and

(b) after sub clause (a), arnended as aforesaid, the following new sub-clause shall be inserted, namely.- “G4 from the lst day of Ma], 2020, a person directly involved in the constnrction of buildings, roads, bridges and other such structures or the development of land, to the e\tent and for the purpose of import of plant and machinery to be utilized in such activity, subject to such conditions as may be notified by the Board;

(ab) from the first day ofJuly, 2020 a .esident company engaged in the hotel business in Pakistan;“; (B) clauses (30A) and (30AA) shall be re-nurnbered as clarses (30AA) and (30AB) respectively; (C) after clause (30), the following new clause shall be inserted, “(30A) “inteFted entcrprise” means a person integrated with the Board through approved fiscal electronic device and software, and who fulfills obligatrons and requirements for integration &s may be prescribedi’: (D) after clause (30AB), rc-numb€red as aforesaid, the followmg nes clau.e shall be in.erled. namclt:- “(30AC) “lris” means a rveb based computer programme for operation and management oflnland Revenue ta-\es and laws adminislered b) rhe Board:“: (E) for clausc (31A). thc follo\’ing shall be subslituted, namely: ’(31A) “Lccal Covemment” shall have the same meaning for respecti!c prcvisions and lslamabad Capital Territory rs contained in the Balochistan Local Govemment Act. 2010 (V of 2010), the Khyber Pakhtunkhwa Local Govemment Act, 2013 (XXVIII of 2011). the Sindh

JUNE3o,2020 PART I] THE GAZETTE OFPAKISTAN, EXTRA,, 321 Local Govemment Act, 20ll (XLII of 2013), the tslamabad Capital Tenitory Local Govemment Act, 2015 (X of 2015) and the Punjab lrcal Govemment Act,20l9 (XIll of20l9);“: and (F) (36),- in clause

(a) in sub-clause (a), for the expression “or dcvelopment purposes” the exPression “purposes for gencral public” shall be substituted: and

(b) in sub-clausc (b), after the word “registered” the words “by or” shall be inserted:

(2) in section 4, in sub-scction (l), aflcr the cxpression “Division I” lhe expression “, IB” shall be omitted;

(3) in section 6, in sub-section (2), after the word ’loyalty“ th€ expression “, fec for oflshore digital services’shall b€ inserted;

(4) in section 7A,

(a) in sub-sectioo ( I ),-

(i) in clause (a), the word “and” at the end shall be omitted; and (iD in claus€ (b), for the full stop at the end a semi’colon and the word “and” shall be substituted and thereafter the lbllowing new clause shall be added, narnely:_ “(c) A Pakistal resident ship owlrmg company regislered with dle Securilies and Exchange Commission of Pakistan after the 15fi day of November. 2Ol9 and having its own sea worthy vesscl regislered under Pakistan FIaS shall pay tonnage tax of an amount equivalent to severfy five US Cents per ton of gross registered tonnage per annum.”; and

(b) in sub-scction (2), for the figur€ ’2020“, the figure “2030” shall be substituted;

(5) l5A,- in section

328 rHE GAZETTE OF PAKIS]’AN. I]XTRA JIJNE 30, 2020 [pARr I (A) in sub-secrion (l ), in clause (h), for the word .,six,,. the word ’four“ shall be substituted: and (B) in sub-section (7),lhe expression ..deriving income exceedinS fu- 4 million under section 15“ shall be omitted:

(6) in section 21, (A) (l),- in clause

(a) for the words ,,fifty,,, the words ..!rvo hundred and fifty,, shall be substituted: and

(b) in the second proviso, in sub-clause (a), for the word ’t€n“, the words ’lwenty-five“ shall be substitutcd;

(8) in clause (m). for thc u,ord ,.fifteen,,, the words ..twenw_five,, shall be substitutedi (C) in clause (n), the word “and” alier rhc scmi-colon shall be omitted; (D) in clausc (o), Ibr the full stop at rhe en4 a semi c.lon shall b€ substituted;and (E) after clause (o), amended as aforesaid, the following rew clauses shall be addcd, namely_- “(p) any expenditure on account of utility bill in excess of such limits and in violation of such conditions as mav b€ prescribed; and

(q) any exp€nditure artributable to sales made to peEors required to be registered but not registered under thc Sales Tax Act, 1990 by an industrial undertaking computed according to the following lbrmula, namely:- (A/’El) x C A is the toral amount ofdeductions claimed r:nder this port B is the rumover for thc ta-x yea4 and

P^RT I] THF, GAZETTE OF PAKISTAN, EXTRA., JUNE30,2O2O 329 C is the total amount of sales exclusive of sales ta.x and federal excise duty to persons required to be registered but not registered undcr the Sales Ta\ Act. 1990 where sales equal or exceed rupees one hundr€d million per person: Provided that disallowance of expenditure under this clause shall not exceed ten percent of total deductions claimed underthis Part. Provided further that the Board may, by notification in the ofEcial Gazctte, exempt persons or classes of pe$ons from this clause subject to such conditions and limitations as may bc sp€cified thercin: Provided also that this clause shall come into force with effect from the first day ofOctober, 2020-“;

(7) 22,- in section (A) in sub-section (2), for the tull stop at the end, a colon shall be substituted and thereafter the following new proviso shall be added, namely:- “Provided that $hcre a depreciable asset is used in the persun s business for the first lime in a ta\ year commencing on or after the lst day of July, 2020, the depreciation deduction shall be reduced by fir),’ percent.”; and (B) in sub-section (8), for the tull stop at the efld, a colon shall be substituted, and thereafter the following proviso shall be added, namely: “Provided that where a depreciable asset is used in the person’s business for the lirst rime in a ta\ year commencing on or afte. the lst day ofJuly,2020, deprecration deduction equal to fifty percent of the mte specified in Part I of the Third Schedule shall be allovved in lhe year ofdisposal.’ ;

(8) in section 28, ,n sub-section (1), in clause (b), for semicolon at the end, a colon shall be substituted and rhereafter the follorving nerv proviso shall be added, namely:- “Provided that for the purpose ofdetermining the dcduction on account of lease rentals the cost of a passenger transport vehicle not plying for hire to the extent of principal amount shall not exceed two and a halfmillion rupeesi ;

]30 IHE GAZETTE OF PAKISTAN. EXTRA., JTJNE3O,2O2(] I [PART

(9) in scction 37,-

(a) for sub-section (34). thc following shall be substituted, “(lA) Nohvithstanding anlthiDg contained in sub-scction (3), lhe amount oI any gain arising on disposal of an immovable propcrtv shall bc computed in accordance with the fomula specified in the Table below, namely:- TABLE S. No Holdiop period Gain

(l) (z’,) (3) Where the holding peflod of an A inmoyeable propert) does not exceed onc Whcre rhe |oldrng period of an A x 3/4 immovcablc propert) exceeds one tear but do€s nol cxcecd two years 3 Where the holding period of an Ax112 immoveable propenf erceeds two years but does not exceedthree vears Wh€re thc holding period of 4_ an ilnmoveable propeny exceeds three years but does not exceed four years 5 Where the hoiding period of an 0 immoveable property exceeds four years where A is the amount ofgain d€termined uDder sub-section (2). ’; and

(b) sub-section (38) shall be omitted;

(10) in section 37A. after sub-scction (3A). the following new sub, section shall be inserted, namely: “(lB) For the purpose ofthis section, “shares of a public company” shail be considered as secu ty if such company is a public company at thc time ofdisposal ofsuch shares.“;

(11) in section 57, after sub-section (2A), the following new sub section shall be inserted, namely: ‘’(28) Where a loss, rcferred to in sub-section (2). relafing !o a tax year comnencing on or aftcr the lirst dal,, of July, 2020 is sustained by a resident company engaged in rhe hotel

PART I] THEGAZETTE O}- PAKISTAN, EXTRA,, JLINE30,2O2O :3I business in Pakistar\ the said loss shall be carried forward for a period of eight years.’;

(12) in section 61, in sub-section (2), for thc full stop in the end, a colon shall be substituted, and thereafter the following proviso shall be added, namcly:- “Provided thal where any sum is paid or any property is given to an associate by a donor, clause (b) of component C shall be, in of- th€ case

(i) an individual or association of persons, fifteen percent of the taxable income ofthe person fo. the year; or

(ii) a compaoy, ten percent of the taxable incorne of the person for the year. ’;

(13) in section 65C, in sub-section (1), after the word “Pakistan-, the expression “on or before the 30th day of June, 2022” shall be inserted;

(14) in secdon 9?A, tor the expression “Companies Ordinance,lg84 (XLVII of 1984)”, wherever occurrinB, the expression “Comp?rnies Act, 2017 (XIX of20l7)” shall be substituted;

(15) in section 100BA, in sub-section (1), after the $,ord’Iher€on“, thc words “in respect of a person not app€aring on the active taxpayers’ list” shall be inserted;

(16) in section 100C,- (A) 1),- in sub-section (

(a) in clause (d), in the proviso, suh.clauses (a) and (b) shall be rc-numbered as (i) and (ii) rcspectively;

(b) in clause (e), in the proviso. after the semi colon, the rvord “and” shall be omittcd; and

(c) in clause (f), in the proviso, for the colon at the end, a semi-colon and the word “and” shall be substituted and thereafter the folloEing new clause sllall be added,

(g) a of statement voluntary contributions and donations received in the immediately preceding

332 TIIE GAZETTE OF PAKISTAN, EXTfuA,, ]IJNE]o, 2O2O T ! tax car \rhich has been filed in the prescribe(l ]. form and manner.“: and (B) in sub-seclion (1A). for the word ’1)rganiza(ion”, rh,: exprcssion “organizations, lrusts or wclfare institutioDs” shall be substituted;and

(17) after section 100C, amended as aforesaid, lhc Following ner/ section shall be jLrserted, namely:- “ I()OD Special provisions rchting to builders and d€yelop€rs.{1) For lax year 2020 and onwards, the ta\ payable by a builder or a developer. as defined in sub section (9), who opts to pav lax under this section shall be computed and paid irr accordance with the rules in the Eleventh Scheduie on r project by project basis on thc iocome, profits and gain; derived from thc salc ofbuildings or sale ofplots, as the casl may be, from-

(a) a new project to be completed b), the loth day of September, 2022; or

(b) an incomplete existing project to be completed by thr 3oth day of September, 2022: Provided that any income. prof]ts and gains of ,t builder or dc\cloper of an incomplete exisling projcct eamed up to ta\ year 2019 shall be subject to th) provisions ofthis Ordinance as were in force prior to th3 commencement of the Tax Laws (A endmenl) Ordinance, 2020 (Ordinancc I of2020): Providcd further that any income ofa builder or developer other than income, profits ard gains subjecl t) lhrs secrior shall be subjecr to la\ as per the provisioni of this Ordinance.

(2) wh€rc sub-section (l) appli€s,

(a) the income shall flot be chargeable to tax under an/ head ofincome in computing the taxable income of th:

(b) no deduction shall be allow€d under this Ordinance lor an) expenditure incurred :n derivine r te income:

I] P^R’I THE GAZET’TE OI: PAKISTAN, EX-1’R4., JUNE 30, :O2O 331

(i) a y deductible allowarrce undcr Pan IX of Chapter IIIi or

(ii) the set oflofany ioss

(d) no ta-x credit shall be allowed agairst the tax payable

(l) under sub-sectior except credir for tax under section 216A or 2l6K collccte(l lrom rhe builder or developer aiicr the comrnencenlcnt ofthe Tax Laws (Amendmcnt) Ordinanec,2020 (l of2020) on purchase ofirnmoveable prop€rty ulilized in a projcct,

(e) there shall bc no rcfund ofan) tax collectcd or deducted under this Ordinancc; (0 if the t&\ payablc llas not been paid or short paid, ihe said anlounl of tax may be recovered and all the provLsioDs of this Ordinancc shall apply accordingiy: and

(g) sections 113 and l llC shall no1 :rpply on the tumover incoine, proUts and gains ofa builder or developer from a project.

(3) The provisions of section l1l shall rot apply to capital investment made in a oew project under clause (a) cr-f sub-

(l) i section thc lorm ol’money or liod, subjecL to the tollo* ing conditions, namely:

(n) rf the invcstme,rt is rnade by a burkier or developer being an individual -

(i) in the form oI money, such builder or developer shall open a ncw bank account and deposit such amounl in it on or before the llst dav of Decemb€r, 2020; or

(ri) rn the form ofland. such builder or devetoper shall have rhe ownership title ol thc land at the tirnc ol commencement of the TL\ t,aws (Amendment) Ordinance, 2020 (l of 2020);

(b) if the investment is inade by a person in a project through a company or an association ofpersons,

]]I THE GAZETfE O[ PAKISTAN, ]]XTRA, JUNE 30, 2O2O [PARTI

(i) such compan!’ or associatron of person shall be a single object (builder or developer) comparry or association of persons rcgisteird under the Companies Act,2017 (Xtx of20l?), the Lirnited Liability Pafinership Act, 2017 (XV of 2017) or the I’arlnership Act, 1932 (IX of I932). as the case may be, after the date of coDrrncncement of the Ta\ La*s (Amendnrcnt) OrdiDance, 2020 (l of 2020) and on or before thc 31st day ofDecember, 2020: and

(ii) the person shall be e mcmbe. or shareholdcr oI such association of persons o jompany, as e case may be; alid ifthe capital investmcnt is mad€,

(i) in thc torm of money, such amounl shall bc iovested tlrrough a crossed bankjng inslrurneot deposited in the banl account of rucir xsslrciatlorr of persons or company, as the case nray be, on ol belore thc 3lst day ofDeccmber, :020; ol

(ii) in the form of land. such land shall be transl’ened to such association of persons or coinpaDy: as thc case may be, on or bcfore the 3lst day of December,2020: Provided that the person shall have rhe ownership title of the land at the tirnc of commencemcnt of the Tax Laws (A,nendlnent) Ordinance, 2020 (l oI2020); ac) a person making an investment under claus€ (a) or (b) shall submit a prescribed foffl on Iris web po(al:

(d) the mone) or land irvcsred undcr clause (a) or (b) shall be wholly otilizcd in a project; aDd

(e) completion of the project shall be certiiled ;n the following manner, namely:

(i) in case of a builder, the map app.oling authoriry or NESPAK shall certifr (hat grev structure as per the approved map has b€en completcd by thc

Il JUNE30,2020 PAR-| TflE GAZETTE Or PAKISTAN, EXTRA., 335 bLrjldcr on or bcforc the 30th day of September, 2022. and

(ii) ir casc ofa devEloper,- (A) the map approving authoriry or NESPAK shall certilj, that landscaping has becn completed on or before the 30th day of Septembcr,2022; (B) a fim of chartered accountants having an ICAP QCR mting of ‘satNfactory’, notified ’ by the Board for this purpose, shall certiry that at least 50% of the plots have been booked for sale and at least 40% of the sale proceeds have been received by the 30th day of September, 2022; and (C) at least 50% ofthe roads have been Iaid up to sub-grade lercl as ccnified bj’rhe approving authoriry or NDSPAK.

(4) The provisions ofsection I I 1 shall also not apply to.-

(a) the first purchaser ofa building or a unit ofihe building i purchased from the buildcr respect of purchase price of the building or unir of rhe building subject 10 rhe following conditions, namely:

(i) tull paymcnt is made through a crossed banking instrument to the builder during a period starting from th€ date of registration of the p.ojcct wiih the Board under this section and ending on the 30th day of September, 2022. in case the purchase is l’rom a new projcct; and

(ii) fi.:11 or balance amount ofpayment is made through a crossed banking instrumenr to the builder during a pedod starting from the date of registration of the project with the Board under this section and cnding on the 30th day of September, 2022, in case the purchase is from an exishng incomplctc project; and

(b) thc purchaser of a plot who intends to construct a if- building thereon,

316 rHE GAZIr’I-TE OF PAKISTAN, EXTRA, JLNE 30, 2020 PART I

(i) the pLrrchase is lnade on or bclbre lhe 3l st day ol Dccenber, 202C: (i, the full pa:rncnt is ;nade on or before ahc J l da) of Decembcr,2020 tlrrough a crossed bankin! illstrunrenlr

(iii) corstructron on such plot Is commenccd on or bcfir€ the i isl day of Decenbcr. 2020;

(ir) sxch conshuction is completed oll or b€forc th( lOth da) of Septernber.2022; and

(v) the person rcgisrers himself with thc B’ard on th( online lrrs rveb portal

(5) \trrhere sub-scction i3) or (‘r) applr-’. the \3ire or piicd ol ianri or building, as the cesc rt2.! be. shaii be ine highor ol claus’i

(a) or’ (b) belorv:

(n) l3O9; of thc fair market value as delelmined by drr Board under sub-section (4) ofsection 6E; or

(tr) at the option ol the pcrson making illestmcrt. the lo\ver of the val(es ns determined by at least hlo ilrdepeDder]t taluers liorl the list of laluers spproved bt the Slali Bank ot Pakistan.

(6) Sub-sectioff (l) ard (4) shall nct apply to

(a) holder of any public office as dcfined in the Volunlary Decl arion of Domeslic Assets ’\ct, 1018 or his bclumldal as deioed in the Benami Tralrsactiois (Prohibitior) 4c1- 2017 (v of 20ll) or his spouse or depeudems;

(b) a pubhc lisrcd conrpury. a real eslate invcstment lrust (,r a company $hose incoine is e\empt undcr a[r’ provision of this Ordinance; or

(c) any proceeds derived from the commission of a criNinal offence includrng the crimes of ,nono) launderintl. e\tortion or tefior financing bul excludinB the offenc(s lmder thts Ordinance.

2020 P RT THE CAZEI’ID OF PAKISTAN, EX’I’RA, JUND 30, 3i7

(7) Dividend lncome paid Io a person by a builder or dcrcloper bcing a company out ofihc profits aud gains dcrived lrom a project slrall bc cxempt {rom tax.

(8) Notwithsranding anlhing corlaincd in this section or lhe Elelenth Schedule, lvhere a rcturn or declaration has been made th.ough rnisrepresentatiol or suppression of facts, such rctun or declaration shall bc void and all the provisions of this OrCinancc shall apply: Provided that no action under this sub-seclion shall be hken if ilrch mi.rtpresettrdtion has been madc on dccount of a bona fidc mislake: Provided fu(her that [o aotion under this sub-section shall be taken without providing an oPpoftunilv of being heard and without prior approval olthe Roa.d “;

(9) In this section.-

(a) ‘burlder’ means a person vvho is registered as a builder \vith the Board and is engaged in the construction and disposal of rcsiden!ial or comrn€rcial buildings:

(b) “capilal investrnelll’ lneans n!veslntnl as eqult] rcsources and does Dot include borrowed funds; G) “dcveloper” means a person *ho is reglstercd as a developer *itl’. thc Board and is engaged In the development of land irt thc form ol Plots of any kind ether f’Lrr itseifor otherwise:

(d) “cxi*ing protect lneans a construction or dcvelopment project, tvhich

(i) has comnenced lrefore die datc ofcommencement ol’the Ta\ Laus (Ame[dmcnt) Ordinance, 2020;

(ii) is incompletei (ii0 is compleled on or belbre the 30th day of Septembcr, 2022r and

(iv) a declaration is provided in the rcgistmtion tbrm undcr Elevcnth Schedule to the effect of perc€ntage of the Project comnleted uP to lhe last

333 THE CAZETTE OF PAKISTAN, EXTRA, JUNE]0,2O2O IPART I dav of the accounting period peftaining to tax ycar 2019;

(e) “first purchaser’ means a person *ho purchases a building or a unit, as the case may be, Cirectly lrom the builder and does no1 include a sLlbsequenl or a substituted purchaser; (0 “new project” mcans a consrucdon or development proJect, which -

(i) is commenced during the period starting from rhe date of commencemcnt of the Tax l-aws (Amendment) Ordinancc, 2020 and ending on rhe 3lst day ofDecember, 2020; and

(ir) is completed on or before the 30th dav of September.2022;

(g) “proiect_’ means a project fo. construction ofa building with the object ofdisposal, or a project for development of land into plots with the object of disposal or

(h) “registered with the Board” means reBistered after submission of form on projecfby-project basis on the online lris wcb portal;

(10) The provisions ofthe Ordinance not specifically deak with in this section or the rules made thcrcunder shall apply mulalis mutandis to builde;s and developers rn so lar as tiey are nor inconsistent with this section or the rules made thereundcr.,,: (1ti) aftcr section 106. the fbllowing new secrion shatl be inse(ed, namely:- “106A Restriction on deduction of profit on debt payabl€ to associated etrterp risc.–{ I ) Subjectto sections I08 and 109. a part of deduction for foreign profir on debr claimed by a forei8n’controiled resrdent company (other than an insumnce company. or a banking companl,) during a tax year, shall be disallowcd according to the following formula, namely:- IBI l(A+B)x0.1sl

P^RT I THlr GAZETTE OF PAKISTAN, EXTRA,, JUNE JO, 2O2O 339 A is the ta,{able income belore deprecialion and ’amoftization; and B is the for€igtl Proilt on debt clauned as deduction

(2) This scction shall not apply to a foreigD-controlled r€sident compal) if lhe tolal forcign proflt on debt claimed as deduclion is less lhan ten million rupees lbr a lai )ear’ o) Where iD computing tle ta-\able illcome for a tax year’ Iull €ffcc1 cannot be given to a deduction fbr forelgn profil on dcbt, the exccssivi amount shall bc added to the amount of foreign profit on debt for the following tax year and shall be treated io be part of thai deductioa, or if there is no such deduction fo. that rax year, bc treated to be the deduction for that ta-\ ycar and so on for three tax years

(4) Nor$ithstanding the provisions of seclion 106, whcre deduction ol foieign profit on dcbt is disallo*ed undcr this sectron and also under section 106, the disallowed amount shall bc the higher of the disallowed amount under this scction and section 106.

(5) ‘[his section shall apply in respect of loreign profi1 oo dcbl il accrued with effect fl:om the first day of July, 2020, even debts wcre contracted before the first day ofJuly, 2020’

(6) In this section- ( ’ a ’ ) “foreign-conlrolled residenl company’ means a rcsident rn which fifty pcr cent or more of the “o.piny underlyLng ownership ofthe company is held by a non- resrdent person erther alone or together with an associale or associales; and

(b) “foreign profit on debt” means intcresr paid or payable to a n;n-resident person or an associate of the foreign- conlrolled resident company and includes-

(i) interest on all forms ofdebt;

(ii) payments made which are cconomically equivalcnt to interest;

(iii) expcnses incufted in connection with the raisirg of financcl

I4O ‘IHE GAZETTE OF PAKISTAN, EX’]RA,, JUNEJO, 2O2O ART I

(iv) payments undcr profit particrpating loans; on (1, in1puled interest instrumcnts such conve(ible bonds and zcro counon bonds:

(vr) amounrs under altemativc fi,iancirg arrangements such as rslamic t-inance:

(vir) the f;nance cost element of finance lease Paymenrs;

(viii) capitalized intcrest included in the balance sheet value of rclated asset. or the amortisation of capitalised iuterestl

(ix) amounts measured by reference 1o x fundiog rctum under transfcr pdcing rulcsl

(x) \yhere applicable, notional iutcrest amounts under derivative rnstruments or hedging ariangenrents related to an entit-y’s borroNings;

(xi) certain for€ign cxchange gains and losses on borrowirgs ard instruments connectcd rvith the raising offinancel

(xii) guarantee fees with respect to financing an:angemen(s;and (\iii) arrangemenr fce and sinilar cost related to the bon o$ ing funds.“;

(19) in secrion 107, in sub-section (l), aftcr thc word “automatic the words “and spontaneous” shall be inserted;

(20) in section 111, in sub-section (l). for the exprcssiorr ’i0 thc Commissioner’s opinion, sarisfactory- thc amount credited. value of the invcstment, money, value of the article, or amount of expenditure suppressed arnount ofproduction. salci or any amount chargeable to tax or ofan) item of receipt liable ro rax shall be mcluded in the person’s income chargealllc ro tax undcr hcad “lncome from Other Sources to the extent it is Dot adequately cxplained”. the cxpression “in the Commissioner’s opinion. sat(sFactory

PART I] THE GAZETTE thc afiounr credited. value ofthe in'e\tmenl, money laluc of ( a ) ’“ ’ ti“ ,nt“r”. nt ua.unt of expendilurc 5hall be includcd in tlte n r.on:. in.oa. chargeable lo tari undcr lhe hcad “lncotnc il is not adequarely exPlained: and ‘”’ ;;; ; ; [ - ; t* or ol’anv item of receipt liablc to ra’\ 5hall i“ the person:s incorne chargcablc lo ta-\ undcr t it is not “company ’ r’-r l I in section lll’insub-scction(l) afterthe expr es s io n non_reslocn( the a*p,asrion “pennanent estahlishlnent comPany,’ shall be insefled;

(22) in section I14. in sub-section ( aftcr clause (ad). the foltowing nep clause shall b€

(a) added. namelY:- _ ( a e ) every person \rhosc income for thc vear is subject ’ - - Ordinance:“: and

(b) word’ls a“ shall be substituted; in suh.lectx,n ‘-’ proviso shall be addcd, namelY:- -Pro\ided that lhe Board ma) prcscribe different of income or persoos lflcludlng retums for differcnt classe’ persons subjcct to final taxation;“: and in sub-\ccllon (6), for the fult stop al lhe cnd a colon shall bc la l ‘’’ Mmely: - “ra,ftereafier added. “Provided also that the Commissioner shall Srant ofa bonafide omission or wrong statcment’ approval in ca-se

]42 THE GAZETTE OF PAKISTAN, EXTRA,, JT]NE 30, 2O2O [PART I

(23) afler section 114, amended es aforesaid, the foilo\ing ncw scction shall be added, narnel),:- ’ll4A. Tarpayer’s profile–{l) Subject to this Ordinancc, the following persons shall fumish a profite. namuty:-

(o) every person applying for regislratiofl under section lEl;

(b) every person deriving income chargeable to tax under the head, ’’income from business,,;

(d) any non-profit organi“ation as defined in clause (36) of section 2;

(2) A taxpayer’s profile-

(a) shall be in rhe prescribcd ibrm -and shall be accompanied by such annexurcs, statements or docrrments as may b€ prcscrib€d;

(b) shall fully state, rn the specified form ard manner, the relevant partlculars of–

(i) bank accounts;

(ii) u(ility connecrions;

(iii) business premrses inclrrding all manu,actuti g. storsge or retail outlcts opcrat€d or leased by the ta\payer; (i“) typcs of businesses; and

(v) such other information as may be prescribed;

(d) shall be filed elcclronically on rhe ueb as prescribed by the Board

PART I] THE GAZETTE OF PAKISTAN, EXTRA,, JUNE30,2O2O 343

(3) A taxpayer’s profile shall be fumishcd,-

(a) on or beforc Ihe I lst day of December,2020 in case of a ltl person registered under s€ction before the 30th day of Scpt€mber,2020; and

(b) withrn ninety days registration in case of a person not registered under section l8l before the 30th day of September,2020.

(4) A tb-{paycr’s protile shall be updated within ninety days ot change in any of the rclevant particulars of information as mentioncd in clause (b) ofsuh’section (2).“;

(24) in section I15, sub-scctions (4), (4A), (5) and (6) shall be omitted; 16,-

(25) in section I (A) (l),- in sub-section

(a) afrcr the exPression “fihng revis€d pealth statement,” the expression “under intimation to thc Commissioner in the prescribed form and manner,” shall be inserted;and

(b) for the tull stop at the end a colon shall be substituted and thereafter the following new Proviso and explaration shall be addcd, namely:- “Provided that where the Commissioner is o[ the opinion tha( thc revision under this sub-sectioo is nor for rhe purpose olcorrectinB a bona fide omi5sion or \,rong stalement, he may declare such rcvision as void through an order in writing after providinB an opportunily of being heard. Expldnalion.-Fcr, the redoval of doubt it is clarified d)at wealth statement cannot be revised after the expiry of tive years from th€ duc date of filing of retum of income for that tax ycar.”; and (B) sub-section (4) shall bc omifled;

(26) in section I18,- (A) in sub-scction ( l), the cxplession “a statement required under sub-section (4) ofsection 115,” shall be omitted;

3!4 ,THE CAZETTE OF PAKIS’I’AN, F-XTRA,, JUNE ]O 2010 lP^R] t (B) in suh-seclion (2)- thc e\pression “or a stateme t under sub- soction (4) ofseclion I 15” shall be omitted; ar)d (Cl) (i),- in sub-section

(a) thc €xprcssion “- or a statement required under sub- sectioo (4) ofseclion I I5” shall be omitl.d: and

(b) ir) clause (a). thc cxpression “a statcrnenl required under sub-section (4) of section I I 5 or” shall bc omiGed; (2’,7 t ir section I 19. in sub-section ( l), clause (c) shall be omincd;

(2E) in section 120, (A) 1),- in sub-section (

(a) in clause (a), for the expression ‘1hose respcctive amounts specified in the retum’, the e\prcssion ’the respecti,e amounts adjusl,cd under sub-scction (24)“ shall be subslltutcdl and

(b) in clause (b), for the exp.ession “return rvas furnished , the expression ‘adiuslnlenrs were nlcde under sub- section (2A)” shall be substilLrted; (B) after sub-section (2), thc followinc nc$’ seclion shall be inseded. namcly:- ‘12A) A return of income lumished under sub-section (2) of seciion Il4 shall be processed through aulolrlated svstem to arriv€ at correct amounts of total income’ taxable income and tax payable by making adjustments for-

(i) aoy arithmetical error in the return;

(ii) any inconcct claim, if such incorrsct claim is apparcnt fiom any information in thc return;

(rii) disallowance of an) loss, dcductible or ’allowance Iali credit undcr Prns VIII, lX and X respcctively ofChapter lllt and

(iv) disallowance of cany fbnvard of any loss under ctause (b) ofsub-section ( l) ofseciion I82A:

PART I] TH1] GAZE’ITL OF PAKISTAN, EXTRA,, JL]NE i0, 2020 i45 Provided that no such adjustmcnts shall be made unless i: system gcncrated notice is given to rhe ra\payer spcciliing the adjuslments interded to be nadc: l’rcvidcd furlhcr lhat the response reccived frorn thc ia\paycr, if any. shall be considcred belore naking any adjustmenl, aod in a case where no respouse is reccived wilhiD thr[y days of the issue olsuch nolice, adjustmcnts shall be made. ProvideJ also that wherr no such adjustmcnts have been made lvithin six nronth of filing of retum, the amounls sPecilied in the rcturn as declared by rhe tanpayer shrll be desrned to have besn iaken ll-S adju“ted amounts on the (ial’ihc return was filed aDd the taxpaycr shall be intinlatsd autonutically through Iris.”: aDd (C) afler sdb-secrion (6), the following re\ sub-scction shall be addcd. namel]:-

(7) For the purposes ofthis section,

(a) ’‘arithlnetical enoi’ inchrdes any wrong or incoftcct calculation of ta\ payable including any mirrimuur or finalrax PaYable

(b) ‘an inconect claim aPparcnt fiom anr rrrformatiorl i| the retum“ shall rnean a cloim, on the basis ot’ 3n entry, in the return.

(i) otan irem, which is inconsistent with another entry of the same or some other item in such retum; (iil rcgarding any tax Paymeot which is not verificd fiorn the collection systcm; or

(iii) in respect ol a dcduction, rvherc such deduction ercccds spc.ified slarulor) limil which rnay have been expltssed as monetary amount or percentage or ratio or fiaction.‘’;

(29) rn section i2i. in sub-section ( I). clausc “(aa)” shall be omifted:

346 IHE GAZETTE OF PAKISTAh-, EXTRA.. JUNE3o,2020 [P,rRr I

(30) ill section 122, in sub-section (5), for the expression ’’dcfinirc infbrmatron acqufcd from an audit or othcrwise,“ the expression “audit or on the basis ofdetinite inlormatron” shall be substitutedi (3ll atter omitred section 122C. d1e following ncw secrion shall bc inserted, namelyi- ’1.221) Agrecd assessment in ccrtain cases.{l) Where a taxpayer, in response to a notice under sub-section (9) of scction 122, intends to setrle his case, he may file offer o f settlem ent in thc prescribed form before the assessment oversight commiltee, herernafter referred to as the Committee, ln addition to fillng reply to the Commissioner.

(2) The Cornmift€e alicr exturining thc alor€said offer may call for the record of the case and after afording opportunit-v of being heard to the tDipayer, may decide ro accept or modify the ollEr ofthc taxpa).er through consensus and communicate il. decision to the ra\pa).cr.

(3) Where the taxpa],er is satisfied with the decision of the Colnrnittee,

(a) the taxpayor shall deposit the amount ol rax payable including any amount.of penal and default surcharge as per decision ofrhe Commifice;

(b) the Commissioner shrll amend arsessment in accordancc with the decision ofthe Comrnitee after ta\ payablc inchding any amount of penaiB/ and dcfault surcharge as pcr decision oa the Comminee has been paid;

(d) no funher procccdings shall be undertaken urlder rhis Ordinance irr respecr of issues decided by the Commiftee unless the ta-\ as pcr clause (c) has not been deposited by the laxpayer.

(4) Where the Commiltee has not been able to arrive ar a consensus o. where the laxpayer is not satisfied wtth the decision of the Commitree. thc case shall be referred back to the Comhissioner for decision on the basis ol .eply of the Lrxpayer in response to norjce under sub-section (9) ofsection

PAR1 I THEGAZETTE OF PAKISTAN, EXTRA,’ J1JNE 30. 2020 347 122 notwithslanding proceedings or dcciston, if any, of the Committ€e

(s) The Commrttce shalt colnprise the following income ta_r authorities having jurisdictiol1 over th€ taxpayer. namely:

(a) lh€ ChicfCommissioner Inland Revcnue;

(b) tle Cornmissioner lnland Rcvenue; alld

(6) This seclion shall not apply in cases involving concsrlment of income or where interpretation ofquestion of law is involved having effect on other cases.

(7) Thc Board may make rules regulating the procedure of thc Comrnittee anJ for any matter connected with, or incidental to the proceedings ofthe Committee.“;

(32) in secrion 127,- iA) in .uFsection (l). aftcr lhc word _under“’ (‘ccuning for the tirsl lrme, lhe expression “sub_section (:Al of seclion 120” shall be irserted; and (B) (4),- in sub-section 1a1 for ctause (a). lhe following shall be substituted’ namelY:- “(a) in the case ofan app€al against an assessmcnt-

(i) where the appellant is a comPany, five thousand rupees; or

(ii) where the appellant is not a company, two thousand and fivc hundred rupees; or“: and

(b) h clausc (b).

(r) in suEclause (i), for the word “onc”, thc word “five” shall be substituted, and (,i) in sub-clause (it), for the uords “two hundrcd, th€ wo.ds “one thousand’’ shall be substituted;

]48 THE OAZEI]E OF PAKISIAN, EXIRA, JUNEJO,2O2O IPART I

(33) in scctiorr 129, rn sub-section (4). afl€r thc word ‘shall’, occurring lbr the first time. the !o.d\ “spccify in lhe ordcr the alrount oftax upheld irnd’shall be irrsertcd:

(34) in secttun l3l, lbr sub-section (3), lhe follolving shalL bc substituted, namely: “(J) The prcscribed fee shall be 6ve thousand rlpces in case ofa company and two thousand and filc hundred rLrpees in case other than a cornpany.”;

(35) for section 134A. the follo$,ing shall be substituted, namely:- ’134A. Alternatiye dispute resolution.-{1) Notwithstanding any other provision of this Ordinance, or drc rulcs made thereunder, an aggrrcved person in connecncn 'ith an) dispute pending before a couft of iau or an appeilate aulhority penainlll8 10

(a) the liabiliry of tax against tbe aggrieved person. or admissibility ofrciunds, as the case rnal hc:

(b) thc cxtcnt of\yeive. ofdefanlt surchruge and perutty: or

(c) any other specific reliefreqLrirrd to resolve $c dispule, may apply ro thc Board for the appointmenr oF a comminee for the resolution ol any hardship or dispute mcntio ed in dctail in tlie applicalion. which is under lirigtrtion in an, court of liw or an appellalc a,rlhoritv. except lvhere oriminal proceeL,ings LLavc becn ;njiiatcd or where inleryrcktion ofqr’esri(]u of law hr!ing elfcct on identical cascs is irrvolved lmving etlict on oth€r

(2) -fhe Board may, afier e\aminetion of the application of an aggrieverJ person, appoinr a colmittec, ,virhi[ sixty days oI rccciplofsuch applicatfun fu thc Board. co rp.ising,-

(i) ChielConrmissroner Inland Reverue havingju.isdiction over the crsc

(ii) two prrsols iiom a panel notified by the Board comprisirg ol chart€red accountrurts, cost and rnanagement accountanls, advocatcs. having rniuimum of t.3n years experience in the field of iaxation and reputable businessmen.

PAR I I] THE GAZETTE OF PAKISTAN, EXTRA,, JUNE30,2O2O 349

(3) The Board shall communicate the order of appointment of committee to the coun of law or the appellate autho ty \ryhere rhe dispute is pending and the Commissioner.

(4) The Committee appointed under sub-section (2) shall examine ihe issue and may, if it deemed necessary, conduct inquiry, seek expert opinron, direct any officer of the lnland Revenue or any other person to conduct an audit and shall dccide th€ dispute through consensus, within one hundred and twenty days of its appointment.

(5) The Committee may, in case of hatdship, stay recovery of ta,\ payable in respect of dispute pending before it for a period not exceeding one hundred and twenty days in aggregate or tillthe decision ofthe commifte€ or its dissolution, whichever is earlier.

(6) The decision of the commftee under sub-section (4) shall be bindrng on the Commissioner when the a8grieved Person, being satisfied with the decisioD, has withdrawn the appeal pending before the court of Iaw or any appellate authoriry and has communicated the order of withdrawal to the Commissioner: Provided that if the order of withdrawal is not commuDicated to the Commissioner within sixty days of the sefiice of decision of the committee upon the aggrieved person, the decision ofthe committee shall not be binding on th€ Commissioner.

(7) If the Committee fails to decide within the period of one hundred and twenty days under sub-section (4), the Board shall dissolve the committee by an order in writing and the matter shatl be decided by the court of law or thc appellate authoriry where the dispute is pending.

(8) The Board shall communicate the order of dissolutron to the cout oflaw or the appellate authority and the Commissioner.

(9) Th€ aggrieved person, on receipt of the order of dissolution, shall communicate it to the court of law or the appellate authoritv, where the dispute is pending.

(10) The aggrieved person may make the payment of income tax and other taxes as decided by the committee under sub

i50 ’l’HL GAZETTE OF PAKISTAN, IXTRA., JUNE3o,2020 I IPARr section (4) and all decisions and orders made or passed shall stand modified to that cxtent.

(ll) The Board may prescribe the amount to be paid as remuneration for the services of rhe members of the comrniftee, odrer lhan the member appointed under clause (i) ofsub-section (2).

(12) The Board may, by notification in the official Gazette. make rules for carr]’ing out the purposes of this section.“;

(36) nr section 118, in sub-section (2),- (A) in clause (b), the word’and“ atthe end shall be omilted; and (B) in clause (c), for the tull stop at the end a semi-colon and the word “and” shall be subsrihrted and thereafter the lollowing new clause shall be added namelv:- “(d) as specified under claLses (a), (ca) and (d) of sub- section (I) ofsection 48 ofthe Sales Tax Act, I990.”; (37i ir section 147, (A) in sub-section (2), for the €xpression “(a), (b), (ba),”, the expression “(b),” shall be substitutedl and (B) alier sub-section (7), the following new sub-section shall be insened, namely - “(7A) The Board may prescribe the manner for firmishing of the estimate and calculation of the amount of ta-\ payable under this s€ction through Iris or any other automated system specified by the Board.”; i (3t in section l48, (A) (1),- in sub-section

(a) after the word “Schedule” the expression ..in respecl of goods classified in Pans I ro III ol the ’l wclllh Schedule’shall bc insened; and

(b) lill lor thc stop at the end, a colon shall be substituled and thereafter rhe following proviso shall be added.

P^Rr Il TIltr GAZETTE OF PAKISTAN, EXTRA., J1JNE30,2020 351 “Provided that the Board may, by a notification in the official Cazette, add in the Twelfth Schedule any entry thereto or omit any mtry therefrom or amend any entry therein: Provided furlher that in case ofgoods classified under Part III of the Twelfth Schcdulc which are used both as raw material and finished goods, the Board may, by notification in the official Gazette, speciR/ that goods imported by a person or class ofpersons as raw material for its own use shall be ueated as classified under Part II of the Twelfth Schedule, subject to such condilions and procedure as may be prescribed.”; (B) (7),- in sub-section

(a) aftcr the words “import of’, the expression ’goods on which tax is required to be collected under this section at the rate of l% or 2olo by an industrial undertaking for its own use.” shall be inserledl and

(b) the hyphen and clauses (a), (c), (d) and (e), occurring thereafter shall be omtted:

(a) for the expression “value of goods means the value of the goods as determined under the Customs Act, 1969 (lV of 1969), as ifthe goods were subject to ad valorem duty increased by the customs-duty, federal excise duty and sales ta, if fuly, payable in respcct of the import of the goods.’, the following expression shall be substituted, namely: “Value of goods means-

(a) in case of goods chargeable to lax at relarl price under the Third Schedule of the Sales Tax Act. 1990, the retail price of such goods increased by sales tax payable in respcct of the import and tdable supply ofthe goods, and

(b) in case ofallother goods; the value ofthc goods as determined under th€ Custom Acq 1969 (lV of

I52 .fHE GAZETTE OF PAzuSTAN, EXTRA., JUNE]o, 2O2O [P^RT I 1969), as if the goods were subject to ad valorem dury incrca-rcd by lhe custom-duD. federal excise duty and sales ta, iFany, payable in respect of the import ofthe goods.“; and

(b) th€ explanation occurring ther€aIier shall be onlilled; (3e). section l48A shall be omitted;

(40) in section 152,- (A) after sub-section (1BB), the following new sub-section shall be inserted, namely– “(1BBB) The tax deductible under sub-section (IAAA) shall be minimum tax on the income of non-resideDt person arising out ofsuch pa),rnent.”; (B) for sub-section (28), the following shall be substituted, “(2B) The tax deductible under sub-section (2A) shall be minimum tax: Provided that tax deducrible under clause (a) of sub-section (2A) shall not be minimum tax where payments are received for sale of goods by a company b€ing a manufacturer ofsuch goods.”; (C) in sub-section (4A), after the word “made” the words ’in the prescribed form“ shall be inserted; (D) in sub-section (48), for the word ’1hirty“, the word “twenty” shall be substituted: and (E) jn sub-section (5),

(i) in clause (a). the word “and” al thc end shall b€ omined: and

(ii) in clausc (b), for rhe firll stop at the end a scmi-colon and rhe word “and” shall be substituted and thercafter the following new clause shall be added, namely: “(c) such other pa(iculars as may be prcscribed.,;

PART I] THE GAZETTE OF PAKISTAN, EXTRA,, JLNE30,2O2O 353

(41) I53,- in section (A) (1),- in sub-section

(a) the word “or”, occurring for the second time shall be omitted: and

(b) in clause (a), after the word ’’goods“, the words “including toll manufacturing” shall b€ inserted; (B) (3),- sub-section ’n

(a) the expression “clauscs (a) and (c) of’ shall be omifted; and

(b) in thc proviso, clauses (b), (d) and (e) shall be omitted; (C) in sub-section (4), for the full stop at the end, a colon shall be substituted, and thereafter the following new provisos shall be added, namely: “Providcd that the Commissioner shall issue certificate for payment under clause (a) of sub-section (1) without deducnon oftax within fifteen days offiling of application to a public cornpany listed on a registered stock exchange in Pakistan ifadvance tax liability has been discharged. Provid€d fu(her that th€ Commissioner shall be deemed to have issued thc exemption certiEcate upon the expiry of fifteen days to the aforesaid public listed company and the certificate shall be automatically processed and issued by Iris: Provided also that the Commissioner may modifi or cancel the certificate issued automatically by lris on the basis of reasons to be recorded in writing after providing an opportunity of being heard.”; and (D) (i),- in sub-section (7), in clause

(i) subrclause (h), for the word ’fifty“, ihc word “onc hundred” shall be substituted;

(ii) in sub-clause (i), for the wod “fifty”, the word “one hundred” shall be substituted; and

154 TI{E GAZETTE OF PAKISTAN, EXTRA, JUNE3O,2O2O

(iii) in sub-clause [), alier the fieures “t990’, the expression ’‘ha\ i g rurno\cr ol hundred million rupees or more ^ne in any ofthe preceding taxyears” shall be inscned; (42“ section l568 shall be omincd: 143, in section 159,- (A) in sub-sectior (1), after the word “person”, thc words “in the prescribed form’ shall be inscrted; and (B) in sub-section (lA), after the word “person”. the words “in rhe prescribed fonn be inserled: “hall (44, in section 165, (A) in sub-section (1),

(a) for the word “biannual”, the \r’ord “quarterly’’ shall be substituted;

(b) in clauses (a), (b) and (c), For the word “half-ycar”, wherever occurring. the word “quarter” shall be .rrh.rilulcdr rnd

(c) after the proviso, for the full stop at the end, a colon shall be substituted and thereafter thc followirrg new proviso shall bc addcd, namely:- ’’Provided further that this section shall not

(l) apply where information required under sub-section has been fumished under scction 165A-“: (R) after sub-section (1), amended as aforesaid, thc following new sub-section shall be inserted. namclv:- ’(lA) Every person involved or engaged in economic Eansactions as prescribed by the Board shall lumish to the Commissioner a quarterly statement in the prescribed form and manner.”;and (C) io sub-section (2),

(i) after the expression “sub-sectior (1)’’, the expression ’’or (lA)” shall be inserted; and

P^Rr Il THE GAZETTE OF PAKISTAN, EXTRA., JUNE30,2O2O 355

(ir) for clauses (a) and (b), the followidg shall be su bstitufed, namely:- “(a) in respect of quarter ending on the 31st day of March, on or before the 2fth day ofApril;

(b) in respect ofquarter year ending on the 30th day of June. on or belore (he 20rh day ofJuly:

(d) in respect of quarter ending on or before the 3lst day ofDecember, on or before the 20th January.“,

(45) in section 165A, in sub-section (1), in clause (d), the words ’’exceeding five hundred thousand rupees“ shall be omihed;

(46) in section 166. in sub-section (3), after omifted clause (c), the following new clauses shall be inserted, namely:- “(ca) sub section (lE) ofsection 152;

(cb) sub-section (2) olsection I52A;“;

(47) {n section 169.*- (A) (l).- in sub-section

(a) clause (a) shall be omitted; and

(b) in clause (b),

(i) for the expression “sub-section (3) of section 151, sub-section (lB) or sub-section (lBB) of section 152, sub-section (3) of section 153, sub-section I(AAA) of section 152”, the expression “sub- section (lE) of section 152, 152A” shall be substituted; and

(ii) the cxpression “sub-section (1) and (3) of section 233,” shailbe omitled; and (B) in sub-section (3).

356 THE GAZETTE OF PAKIST,TN, EXTRA,, JIJNE3O,2O2O [PARTI

(a) the expression “and the person shall not be requircd to lurnish a retum of income under s€ction I 14 for the year” shall be omitted;

(t) in clause (a), the expression, “or statement under sub- s€ction (4) ofscction 1l5” shall be omitted; and

(48) in section 170, after sub-section (5), th€ following new sub-section shal1 be added, namcly:_- “(6) The Board may make rules regulating procedure for expeditious processing and automatic Pa)ment of refunds through centralized processing system with effect from a date to be notified by the Board.”;

(49) in section 175,- (A) in sub-sectior (l), in clause (a), after the word “access”, the expression “including real-time electronic access” shall be inscned: and (B) after sub-section (8), the following new sub-section shall b€ added, namely:- “(9) For the purpose of clause (a) of sub+ection (l), &e Board may make rules relating to electronic real-time access fo. audit or a survey ofpersoN liable to tax.”;

(50) after sechon I75, amended as aforesaid, the following new section shall be inserted, namely:- “r754 Real-time access to information and databeses.-{l) Not$,ithstanding an),thing contained in any lalx lbr the time b€ing in force, including but not limited to the National Database and Registration Authorily Ordinance, 2000 (Ordinance Vlll of 2000). and the Emigration Ordinance, l979(Ordinance XVIII of 1979), a.rangemenLs shall be made to provide real-time access of information and database to the Board in the prescribed form and manner b) -

(a) the National Database and R€gistration Authority with respect to informatron pertaining to National Iderltii, Card, Pakistan Origin Card, Overseas tdentity Card,

2020 PART T’I{E GAZETTE OF PAKISTAN, EXIRA,, JUNE r0, 357 Alien Registration Card, and other particulars contained in thc Citizen Database;

(b) the Federal Investigation Agency and the Bureau of Emigratioo and Overseas Employment with respect to details of int€mational travel:

(c) the Federal Investigation Agency and the Bureau of Emigration and Overseas Employlneot with respect to details of intemational entry and exit of all persons and information pertaining to work pemits, employment visas and immigration vrsas;

(d) the Islamabad Capital Territory and provincial and local land record and devclopment authorities )vith respect to record of-rights including digitized edition of record-of-rights, periodic record, record of mutations and report of acquisition of rights;

(e) the Islamabad Capital Territory and provincial Excise and Taxation Departments $ith respcct to information regarding registration of vehiclcs, transfer of ounership and other associated record,

(r) All electricity suppliers and gas transmission and distribution companies with rcspect to particulars of a consumer, the units consumed and the amount of bill charged or paid: Provided that where the conn€ction is shared or is used by a person other than the owner, the name and CNIC ofthe owner and the user shall also be fumished: Provided further that all electricily suppliers and gas rransmission and distrtbution companies shalI make armngements by the lst day of January, 2021for allowing consumers to update the ratio of shariflg of a connection or the particulars of users, as the case may be. and

(g) any other agency, authority, institution or orSaniTrtion notilied by thc Board.

(2) The Board shall make arrangements for laying the infrastrucure for real-time access to inlormation and database

153 THE GAZETTE OE PAKISTAN, EXTRA, JIJNE ] 0, 2020 IPARr I

(l) under sub section and aligning it with its own darabase in the manncr as mav be f.escribed.

(3) Unril real-time acccss to inFormation and darabase is made available under sub-section (1), such infoonation and data shall bc prcvided periodically in such form and manner as may be prescribed.

(4) Subiect to section 216, all informalion reccived under this section shall be used only for tax purposcs and kept conlidential“;

(51) in section 177, after sub-section (2), the following new sub sections shall be inserted, namely:- “(2A) For the purpose of sub-section (2), rhe Commissioner mav conducl audit poleedines elecnonicallS rhnrugh video lin<i. or any other facili0. as prescribed by the Board. (2AA) Whcre a taxDayer–

(a) has not lumished record or documenrs including books cfaccounts:

(b) has tumished incomplete record or books of accounts:

(c) ’ is unable provide sufficient explanation regarding the defects in records, documents or books ofaccounts, it shall be construed that taxable income has not been correcllv rleclared and the Commi“sioner shall delermine rarable inconre on thc basis ofsectoral benchmark ratios prescibed b),th€ Board. Lxpl. oi,n.-The er,pression -secloral benchmark rarios.. means standard busrness sector ratios notified by the Board on the basis of comparative cases and includes financial ratios, production ratios, gross prollt ratio, net profit ratio, recovery ratio, wastase ratio and ‘uch orher ratio\ in re)p€cr ot’\uch \ectors as may hr pris..ribed.,.

(52) in section 182, in sub-section (t), in rhc Table, in column (1). (A) againsr S. No. tA, in cotumn (2) and (4), the figure .,115,, shall be omined:

PART I] TIJE GAZETTE OF PAKISTAN, EXTRA,, JTJNE30,2O2O 359 (B) against S. No lAA, in column (4). the figure “l15” shall be ominedl (C) after S. No. 4. the following new serial numbers and entries relating thereto in cohrmns (2), (3) and (4) shall be inserted, qho Any person is Such a persor shall pay a i l,{A requjred to fumish or penalty of k. 2,500 for each update a taxpayer’s day ofdefault fiom lhe due date profile but fails to fumish subjecr to a minilnum penalty of or update within the due Rs. I0.000. 4B Such a person shall pay a ] 8IAA“; penalry at the rate ofRs. 10,000 provisions of for each connectron provided to IEIAA, an u nreqistered person. (D) against S. No. 10, in column (a), the figure “l15” shall be omitted:

(53) m section 1t2A, after sub section (1), the following new sub- section shall be added, namel),: ‘(2) Where a person fails to frmish or updare a taxpayer’s p.ofile uithin the due date or time penod spccified irr sub-seclion (l) of section 1l4A or within the date as extended by the Board under se.tion 2144, such person shall not be included in the active taxpayers’ list for the latest tax year ending p or to the aforesaid duc date or extended date: Provided that without preiudice to any other lrability under this Ordinance, such person shall be included in the active taxpayers’ list upon filing the la,\paycrls profile after the due datc or cxtended datc, if Ge person pays surcharge at Rupees-

(a) twenty thousand in case ofa company:

(b) ten thousand in case ofan association ofpersons; and

(54) in section 205, aftcr sub-section (6), thc following new sub-section shall be added, namely:

36I) TH1] GAZEI]-E OF PAKISTAN, EXTRA,, JTINE 30, 2O2O ART I ’(7) Where a person is liable for default surcharge under this Part, the Commissiooer may, at his discretion, make asscssmcnt oF def’ault surcharge for the p€riod of default or pafi th€reol, notwithstanding that thc tax due has not actually bcen paid.“;

(55) in section 209,- (A) in sub-section (2), for the full stop at the end, a colon shall be substituted and thercafler the following provisos shall be added, namcly:- “kovided that the Board may also confer upon or assign to any Officer o[ lnland Revenue the aforcsaid powers and functions thrcugh Automated Case Scl€ction Systeml Provided further thal the Board may makc rules for conferment fi assignment of such powers and functions through Automated Case Selection System.”: and (B) after lho provisos added as aforesaid, the following erplanati,., ,hall be added. namely: “bqlonation. For the purpose of this sub-section, the expression ’Automated Case Selection Sl’stem” means an algorithm for randomized allocation of cases by using suitable technological modes.“;

(56) jn section 210, in sub-section (lA), after the figure “122”, the expression “and amendment of an order of recovery under sub- -’ section (l ) of section I 6 I shall be inse(ed;

(57) in sectio,t 2118, in sub-section (7), after the full slop at the end, the following explanation shall be added, namely:- ’’Explanation -Fot the removal of doubt, it is clarified that a motor vchicle does not inciude a rickshaw, motorcycle-rickshaw and any oth€r motor vehicle having eogine capaciq upto 200cc.“;

(58) in section 235,- fA) in sub-scction (l), after the word “in’ the expression “Division IV ol’’ shall be inserted; and (B) in sub-section (3). after the word “tax”, occurring for the third time, the expressioo “or that hc has discharged advance tax liability for the tax year’’ shall be inserted.;

PA]T I] THE GAZETTE OF PAKISTAN, EXTRA,, JUNE30,2O2O 361

(se) section 235B shall be omitted,

(60) in section 236A,in sub-section (l), afler the full stop in th€ end, the following explanation shall be added, namely:- “Explandlion. For the removal of doubt it is clarified for the purpose of this section that-

(a) the expression “sale by public auction or auction by a tender” includes renewal of a license prevtously sold by public auction or auction by a tender; and

(b) where payment is received in installments, advance tax is to be collected with cach installment.“:.

(61) in section 216C, m sub-section (3), for the word “fiv€”, the word “four” shall be substituted;

(62) sections 216D and 236F shall be omitted:

(63) in section 2361, in sub-section (l), after the word “tax” the expression “from a person not appearing on the active t&\payers’ list” shall be inserted;

(64) section 236J shall be omitted,

(65) in sec(ion 236Q, in sub-section (l), for th€ word “final’, the word “minimum” shall be substituled;

(66) sections 236R,236U and 236X shall be omitted;

(67) in the First Schedule, (A) inPart

(a) in in Division VII, e TABLE, for the expression, “Tax Years 2018, 2019 and 2020” the expression “Iax Years 2018,2019,2020 and onwards” shall be substituted; and

(b) in Division VIII, for the tabular form, the following shall be substituted. namely:- ..fABLE S.No. RatE ofTax

(r) (2) (3) I where the sain does nor exceed Rr. 5 milLion 2_5% 2 Where the sain exceeds Rs. 5 million but does nol exceed Rs. l0 nillion

[PART l not excced Rs. l5 million (B) for Part II, the following shall be substituted. namely – .PART II RAl ES OF ADVANCE IAX I oI Pafl V ofchapte; x] lsee Division fhc rate of advance tax to be collected by the Collector of Customs under section 148 shall be- l% of the import value as by 2% of the import value as by sales ta\ ard federal excise Persons importing goods classified n 5-5% of the import value as customs-dury, sales rax and federal €xcrse dury“: Provided that the rate specified in column (3),

(a) in case of manufaclurers colered under resclnded Decenber. 2011 as it slood on the 28th June, 2019 on import of items corered under the aforementioned S.R.O. shall be ly;.,

(b) in case ofpersons importing finished pharmaceutical products that are not manuf’aclured otherwise in Pakistan, as certified hy the Drug Regulator] Authority olPakisran shallbc:l% Provrded fu(her that the rate of ta-\ on value of import of mobile phonc by any pcrson shall be as set our in the following table, na’nely:

PART 363 Table Tax (in tu.) C & F Value ofmobile phone (in Us Dollar) PCT Heading LJp to 30 excedsnan phoies Exceeding 30 and up Io 100 and sman phones !p ro 100 &c€edlng (C) in Part III,

(a) (i) for clause (b), the following shall be subsriruted, “(b) 15% in mutual funds and cases other than those mentioned rn clauses (a) and (ba); and”i and

(ii) after clause (b), substitured a6 atbresaid, the following new clause shallbe added, namely:- ’1ba) 25% in casc of a person receiving dividend from a company where no tax is payable by such company, due to exemption of income or carry forward ofbusiness losses under Part VIII of Chapter l1l or claim of tax credits under Part X ofChapter Ill.“:

(b) in Division IA, in the proviso, after rhc uord “where”, the expression “the raxpayer fumishes a certificate to the payer of profit that during the rax year” shall be inserted;

(d) ir) Division Il, in paragraph

364 THE GAZE’I’TE OF PAKISTAN. I-lxTRA , IIJNE 30, 2020 [PaRl I for sub-paragraph (1), the following shall bc substiruted. namely:- “(i) 3% of the gross amount payable. in the cases of transport services, freight fo.warding services, air cargo services, courier se ices, manpower outsourcing servic€s, hotel s€nices, security guard sc ices, software dcvelopment services, IT services and IT enabled scrvic€s as defined in clause (133) of Part I of the Second Schedule, tracking services, advertising serviccs (other than by print or electronic media), share registrar services, enginecring services, oar rcntal services, buildirrg maintenanc€ services. services rendered by Pakistan Stock Exchange Limited and Pakistan Mercantile Excharge Limited inspection and ce(ification, testing and training services:”; and b. in (ii), for the sub-paragraph word “tralsporf’ the expression “sub-paragraph (r)” shall b€ substituted; and

(e) IIt,- m Divisioh

(i) in paragraph (1), in sub-paragraph (b), after the word goods“ the words “including toll manufaduring” shall be inse(ed: and

(ii) in paragraph (2), in sub-paragraph (i), after the erpression “cngineering services. . the expression “warehousing scrvices! servrces rendered by asset management companies, data seruices provided under license Nsued by the Pakistan Telecommunicadon Authority, lelecommunication infrasrrucrure (tower) services,” shal, be insened; and (D) in Part tV,

(a) in Divisron VIll for tirll stop at the end a colon shall be suhstitutcd; and thereafter the lollorvilg proviso shall be added, namely:

PART I] THT GAZDTTE OT’ PAK]STAN. EXTRA., JUNL3O,2C2O 365 “lrovided rlial in case of inmovable properl-v sold by auctior, the rate ot collection of ta\ under thls scction shall be 59/. olthe gross sale Frice.”:

(b) Divisions xl and xlll slrali be omiiled

(d) ir Division XXVL the expression “for P€rsons who are nor appearng in the a.tivc ta{payers’ IisC’ shall be omittec;

(66) jr the Sccond Schedulc.- (A) I,- in Part

(a) in clause (234), for the full stoP at the.cnd. a colon shall be sobslituted and therealler lhc following ne* provisc shall be added, namelY:- “Provided that, excluding the cases mentioned in sub-clauses (b) and (c), in case of withdrawal before retirement age or withdravial at thc time of or after retirement age in excess of filty percent of thc accumulated balance. tax shal! be charged at the rate specified in \ub-(ccli.rn (6, of :ection l’ and the pensiorr lirnd nanager shall al Lhe time of making payment deduct ta-\ at the s3id rate.”;

(b) (61),- in clause

(i) after serial rumber (lvi). the follorving new scrial numbers shall be added, namely:- “(lvii) The Prime Minister’s COVID-I9 PanderDic ReliefFund-2020; “(lviii) Ghulam lshaq Khan tnstitute of Engineering Sciences and TechnologY (GtKl); (tvix) Lahore Uni\crsiry of Vanagement Sciences:

(hx) Dawat-e-Hadiya, Kamchi; 0vri) Baitussalam Welfare Trust:

]66 THE GAZLTTE OF PAKISTAI’J. FXTRA,, JUNE3O,2TI2O IPr\RT I (lvxii) Paticnts’ Aid FoLurdation (lvxiii) AlkhidmatFoundation; ( h.xiv) . Alarngir Welfare ’I’rust Intemational.“;

(ii) in thc proviso, thc full stop in the end shall be substiiuted $ iLh a colon and thcreelier the [olioiving nclr provisos shallbe aCded, nanrely: _Provided further that the arn.runt so donated by an assocrate shall not exoeed -

(a) u the case of an indiridual or association of nf.’( per-oni. fiftccn l\cru(rr! l3-\ah’c incortte of thc person lor the year; ard

(b) in the case of a cornpany, teil percent of th€ ta-\able income ofthe person for the )_ear’: Pro\ ided rl\o rhar rhe p -! i.i.,n . ot ll r. clause shall apply only if dorration is paid by a crosscd chcque dra\‘n on a bank.’ : and

(i) ’(66) Any incomc derivcd hy thc folloNing rnstfutions, foundations, societies, boards. rn:sts and fun,Js. narncly: - Table I Sr.No. i2t .1! IemalonaLis amic Trade F nance Comorat (iil (,) N3iona Mernoral Bab€ Pakislan Trst lv) (,) The corporallzed enlrlles olPakslan WAer and Power D6ve oprnenl AiJlioily i.on lhe dale of their oeallon uplo lhe dale o{ cofipletDn ol lre process of mlloeli.zation i . I I ihe tar ,1 is n(,liIPd ivl) The Prime Mifisleis So€c a Fund for victims o! (,ii) C lief ltl niste/s Drs (viir) The ns:itl|ons ol the Agha lGan Developnrenl Netwo* (Pakistan) as conLai0ed in S$enue 1 oi the Accord and Proroml, dated November 13, 1994 execlJred b€lr €en lhe cover rmenl of llre a ffian Pakislan Council olScienrifl c and industriat ReseE

P^I{r Il THE GAZETTE OF PAKISTAN. EXTR ., JUNE 10, 2020 361 ix) irroakslan Wrler and Power Developmenl Author ty eslabishei under lhe Pakslan Water andPcwerDevelopmentAulhorilyAct, 1958(W P AcIXX-]oI1958) (xl WAPDA F rst SLrkik Company Lim ieC.

(xi) Pension of a fomer Presidert cl P:kistan and hh widou’ ]IIIL S,t3G Bark ofPak slan and Slaie Bank of Fakistan Bank no Services Corpolalioir. (x/) htemauonar Finrnce Co.p.ralioi estadished under lhe lnlernalona Fnance Corpor.lon AcL, 1956 (XXVll oi 1356)and povded in seclor I ofA(ce Vlollrlicles of Agreeme 1955 as afirended lhrouqh ADal 1993 (x,) Paksran Domestic Sukuk Company Lld ECo Trade and Deve oornent Bank kvii) Tie Islam c Chariber cf Commerce and ndlstry under lhe organrzal on of lslamic Coderence (r/i) Commiss.n on Soence and Technology for Susla nabe oevelopment n lhe Soulh (COMSATS) lorred under ntemal onalAqreerenl slqned on 5lh Oclober, 1994. (x x) WAPDA on issLrance cl M-cnly bilron rupees TFCt/SllKilK c€rl ficales lor conside€lion of Dianrer Bhasha Dam P

(ix) F.der, Boad clRevenue Folrndal on txxil WAPDA Second Sukuk Company Lim ied (xx i) lnte,nal Dnal Sukuk ComDany Lmited. xxiii) Second Pakslan lnternalionalSukuk Co,.r1pany L mited (alvl Thrrd Pakistan lnlernalonaL Sukuk Compaf y Lmiled (xx,) Asian lnlraslruclure nvestmenlBenk and peBons as provid€i jn Adice 51 of Chapier X ol lhe Arlces ol Agreemenl sgnFj ana iatlied by PEkhlan aic entered into lor.€ on lhe 25th 2015 kxvi) Su me Colr of Pakisrai DiamerBhasha& (rxvli) Nalonal Disasler Rhk Man

(xxvii) Deposit Prolection CoForation eslablished under sub se.tion 0 oI seclion 3 0i Deposit 2016 lcf201 SAARC Enerqy Cenlre. fte AsEn Gvebpmenl Bank eslablished under lhe As af Developmenl Bank Ordinance 1971 ll\ol’9711, I e Prlre Mrnsrers COV|D-I9 P,rdenc Rehe{F na-202c Saarc Adilralion Colncl (SARCO) ntemal onal Padianrentanans’ Conoress Srndh nsl lule of ij/oioqv and iEnsFrantalirn, S Ul lflsl and sociely lor the Wellare oIS UI Shaukrt KhanLrm l,lemorla Trust. Endowment Scholarshi! tor Talenl (NEST)

(2) Subject to the provisioDs of section 100C, any income derivcd by the followilg institution, foundatons, societies, boa.ds, trusts and funds. narnely: Trble2 Sr No. Name {1} t2l

(i) AMU S allar Ed h i Foundalion AlshifaTrusl Edh Foundatioi {iv) (vl Council

168 TIlr: GAZETTE OF PAT,ISTAN, EXTRA-. Jt\E30, 1020 iP^r{r i Tre lnslitulcn of En vi al National TreCl zens FDlndalon C€enslarS!€ialM Limiled Culab Devl {r i) (riil Fakis’,ai’ S reel Hotres An Fakistan Bar Councl F?kisEn Cenire lor Philailn,o0/ F:kishn I (xld ErhFeLuilan Ben€vce Trus1 (xni ihe Kian Cenl€ D.sl Gr3drae lralninil l$liute Iaksielr lsabled lj.undal on lxrili) isbiD Akhlafl rkhsana Memorial Trus! Fosoil.r S 6.iar Trust Eye Hospltal, Lahore t i udil C ?erci{hl Board / l-Slriir Tnrsl Ei€ ll.soila .n We iare lolema|orar TrusL SARI!1/!VJ,E-PAK STAN LIMITEO -jIIv) rlrl aihuranr ls Soc 0 ,E!,4 Eusinessnen Hospilal Tilst Bailussa arn !'eiiarc Ttosi. L_,1!!) r Weliare Trusl lnlernationa i_ ()rLi) Provided that *ith efl:3ct from the lst day nf Jul,,-. ?021. exernption underthis sub. clause shall be subj€ct ro firlfiliing fte cdlditions spe.ified in seotion I00C._;

(d) in clause (99.{)-

(i) in the first proviso, tbr the figure ’’2020“, the figure “2023” shatl be substituted; and

(ri) in the second proviso, fcr rhe figure “2021”, the figure ’’2023“ shal b€ su bstituted:

PARI ll THE GAZETI E OF PAKISTAN, EXTRA.. ru\E10, 2020 369

(e) after the omitted clanse (l l4A), the following ncw clausc shall be inse{ed, “(114A4) Any income chargeable uoder the head “capital gains” derived by a resident individual fiom the sale of consfucted tesidenljal property: Provided tlal exemption under thrs if clause shallonly appl1,,

(a) at the ti.nle of sale, the residential property was being used for rhe purpose of personal accommodation b) the resident iDdividual, his spouse or dependents and for which any of the udliry bills is issued ir) the nameo[such individuali

(b) the land area of the properly does not exceed 500 square yards in case of a house and 4000 square lect iD case ofa flat; and

(f) in clause (1264), aiier thc wo.ds ’‘Grvadar Port“, the words “and Gwadar l.ree Zone”’ shall be insened and sh&ll be deemed to have beer inserted with cffcct from lst June- 2020,

(g) iD clause (12648), in paragraph (h), afterthe expression “Chiua Overseas Ports Holdilg Compan)” Limited,“. the expression ’China Ove6cas Pofl tlolding Cornpany Pakistan (Private) Limited, Gwadar Inreflrational Iermiflals Limited. Cnadr Marine Ser\ice\ Lirnited and Cwadar Free Zorre Company Limited” shall be insertcd and shall be deemed to have been inse(ed with €lTect from lst June, 2020;

3.71) zO2O TIIE GAZETTE OF PAKISTAN. EXTRA,, JUNE3O, IPART I

(h) in clause (l25AC), after the $,ords “Gwadar Port” thc words ‘and Gu’adar Free Zone’’ shall be inserted and shall be deemed to have been inserted with effect from lst June. 2020:

(i) in clause (126E), for the full stop in the end, a colon shall be subsrit ted and thereafter the following proviso shall hc added. namelyi “Provided that this clause shall also apply to a co-dcveloper as (lefinod in Spccial Economic Zone Rules,2013 suhject to the condition rhat a ccrtificate has been furnished-

(a) b)’thc developer that he has not claimed eremption under this clause and has relinquished his claim in favour of the co-devcloper; and

(b) by the Spccial Economic Zone Authority val’dating that the developer has not claimed exemption under rhis rlau). and ba\ rclinquished (laim ir) Favour ofthe co-developer.“; and

(j) after clause (146), the l’ollowing new clause shall be added. namely:- -(141) Any incomc dcrived by thc lederal Governnent Enployees Housing Authority and r_a),a Pakistan Housing and Development Authodq for the tax year 2020 and the following four ta\ years. : (B) II.’- in Part

(a) after clause (54). the following ncw clause shall be insertcd. namely,— “(5AA) The rate of ltrx 10 be deducred under sub-section

(2) of section 152, in respect o[ paymenrs to an individlLal. on account of profit on debt eamed from a debt iNtrument, whether conventional or shariah compliant, issued bt, the Federal

P,lRr II IHII GAZETTE OF PAKISTAN. EXTRA., JLr^-E 30, 2020 3 Govcmment under rhe Publlc Debl Act. l94I aod purchascd exclusively through a bank aocounl rnainlaired abrcad, a non-resident Rupee accoun( repatriable (Nfu{R) or a foreign cuuency account nraintained wirh a banking company in Pakistan shalL be teD pcrcent ol the g|oss amount paid: Provided that tar deducted on srch profit on dcbt shall be final rax. :

(b) after clause (24C). amended as aroresajd. the tbtlori,rg new clause shrll bc rnserred. Iarncl):- ’{24CA.) ’t he rate ol tax under clause (a) of sub-section (l) of section I53 in casc of a person, orher than a company. as a recipient of paymcnt lor goods supplicd to Utility Stores Corporar,on of Pakistal shall be 1.5% of thc gross amount of palment ir respecl of supply of tea, spiccs, salt, dry milk, sugar, pulses whcat flour and ghec for the period commenciog from the 7th day of April, 2020 and cnding on ioth day of September. 2020: Provided that this clause shall applicable to supply of ica. sprces, salt ard dry milk which are sold under a brand nalne: Providcd r_urther that this clause shall not he applicable where rate of ta\ under clause (a) of sub-section (1) ofsection 153 is less than 1.59/0 of rhe pross arnoullr ,’t p“ymcnr rrrrdr| an) pfuvi,irns oflhe C)rdinance.”: (C) in I’art IIl. after clausc (9A). the tbllowing ne\r’clalse shall be inserled, namel,: ‘1eB) The rax payable on thc inoome, prulits and gains of projccts of low cost housing’ d.!eloped or approvcd b), Naya Pakistan }lousing and Developrnent Authori, (NAPHDA) or uDdcr the Ehsaas Programrne shall be reduced b1,90%.“r (D) in Paft IV.

(a) clause (9A) shail be omitted:

IPART

(b) io clause (l iA).-

(i) for (xiii), the loilowing shall slrbstituted, nam€ly:- clause (100) of Part-l ofthis Schedule.’ ;and

(ri) xfter sub-clause (x-\xiv), the following ne\’ sub- clauses shall be added, namely:- “(xxxv) The Prime Minister’s COVID-19 Pandemic Relief Fund-2020; Authority atd Naya Pakislan Ilousing anC Development Authority for the tax year 202C and tbe followinS four t r. years; relating to Haij operations for lhe tax year 202t: busincs\ in Pal’islan in respect oftumorer for the period startinS on the first day of April. 2020 and ending on lhe lhidirrh da) oi Seprember,2020.”:

(c) added; ‘1128) The provisions of section 14E shall not apPly to thc import of following goods for a period commencing from 20th day of lvIarch, 2020 and ending on 3oth day ofSeptcmber. 2020. IABLE I Real-time PCR syslem Gtandard 96 welpate and 0.2m lub€s lomal 5channel 2 Biosatety Cabinet 3 Aulo C ave 50 Liter Capa.ly Headings.’ 5 Sinqle drannel pipetle tb

P^RT I] l’HE GAZETTE OF PAKISTAN, EXTRA,, JUNE]O,2O2O 373 6 20 200 ml 8 Ivlcrc Cemrltuge (Noftrelrigeraed, Rolor capacilyr 12 x 1 5 / 2.0 ml 2x PCR slrl 12 lmx 1 I PCRCabinet i0 Realt me pCR kit for the detecllon olCotonav rus SARS-CoV 11 YrraRNA EffaclJon Kiland mach ne atraclors 12 T 13 Dr S nlhesizer 14 20 16 Refrigeraled Cenlritug€ Madlme (Rolor capadiy 1.5m1r 24, max. s 14l]00 Dflr) 17 lPS (6 KvA) 1B kSuic 19 ti-95 20 Bioilazard B 1E 22 MU1 mode venli ator with air corn 23 monilorwilh 2lBPand EIco2 two Tem 24 lcll motorized b€d wrlh side cabinel and ovel bea 1ab e 27 E e.ldc suclron machine 2E Delbr]llator 30 s Nebulizer Headngs.’, ECGMachine u mailfess 42 Gum Boots 44 S! 47 Ds ble Nebulizer Mask Kll 48 ECG Eleclrodes {9 rft tuUe tenaraclea ruoes) ltt sizes 50 HumidrierD 52 lVChambers 53 Kir 55 Slomdr Tlbe 56 lor Endotracheal Tube

3’74 ?C2() THE GAZETTE OF PAKISTAN, EXTRA, JUNE3O, [P^RT I 57 Slrcl/on Tube co’rfo va ve 5€ l Irbe I 7.5 I 5! Veiulator C rcuil 5t 61 D

(d) after clause (l2B) the following ne$ clause shall bc insefted. Damcly: ’1r2C) ’lhe provision of section 14E shall not apply to persons imp.rrting pulscs for a pcriod comrnclcing from thc 7th day of Aprii, 2020 and ending on 3Oth S€ptember,2020.

(12D) The provisioos ol sectioD 148 shall llot apply ou the impoft of finished drug Remdesivi 100 mg injection and injectable solurion 100 mg vial for the period slarling Lom the 22nd day ol June, 2020 and ending on the date as lnay be notified bv the Board rn the official Gazc(c orr re.ommcndarion ol Ihe \dlror’nl Health SeIaices, Regulation and Coordination Division. ( r2E) The provisions of section 148 shall not apply to pcrsons on irnport ofmedicines foftreatment ollifc threatening rarc discases not ulanufactured in Pakistan, subject to the follo\fing conditions. namelyl

(i) the inrport is approved by thc Board, through noliflcarion in (he ot’ficial Gazette;

(ii) the specificalion and quantiiy olmcdrcrne rj rccommcndcd by the National Health Scn,iccs, Rcgulation and CoordinatLon Divrsion in a prescnbed jbrmat on a casc to case basisi ar)d

(iii) such medicine is required for the personal usc ofthe importing person or his ilnrnediate familv rnemher: Prc\ided lhat where circumrtxnces exisl to take immediate action in emergencJ ations. the Board may, siL on recommcndation of a prcvincial health

PART I] TTIE GAZET.TE OF PAKISTAN, EXTRA,, JlJNE30,2O2O 3’75 department or a tertiary care hospital of the Federal or Provincial UJ\emmcnl provisionally allow impofi of such quantily of medicine under this clause which does not excecd sixty days usage.“:

(e) after clause (46A), lhe following new clause shall be inserted, namely: “(,16AA) The provisions of scctioD 153 shall not apply to the following persons as rccipients of pa)ment, namelyi-

(i) a Provincial Covemment;

(ii) a local authority;

(iii) persons who arc rcsidents of Azad Kashnir and execute contracts in Azad Kashmir only and produce a cerlificate to this effccL From thc concemed income tax authority:

(iv) persons rcceiving paymcnts from a company or an association of persons haYing tumover of fifty million rupees or more or from an individual having tumover of fifty million rupecs or more exclusively for the supply of agriculture produce including fresh nrilk. flsh by any person engaged in fish farming, li,e chicken, birds and eggs by any person engaged in poultry larming and by an in industrial undertakinB engaged poultl-“,, processing which has not bccn subjected to any process othcr dran that uhich is ordinarily perlbrmed to render such produce fit to be taken to market:

(v) companies receiving payments for the suppl) ofelectricity and gasi

(vi) companjcs receiving pa]rnents for the supply ofcrude oil:

(vii) hotels and restaumnts rccciving paymcnh in cash for providing accomnrodation or food or both, as the case may bc;

-1’76 tHE GAZETTE OF PAKISTAN. LXTRA , IUNE 30, 2020 IPART I

(viii) shipping companies and arr carriers receivin8 paynents for the supply of passengcr tickels and lor the cargo charges of goods transported;

(ix) individuals who are not registered uoder section lEl of the Ordindncc. rccerting payments for the supply of sand- bricks, grit. gravel, crushed stone, soft mud or clayi and

(x) a(isans, plu bers, electricians, surface or hnishers, carpenters, painters daily wagers, receiving payments in respect of or to senices provided rcndered ihe construction sector including construction of buildiugs, roads, bridges ard othcr such structures or the development of land. subject to lhc folioui g conditions- namely’

(i) services under this clause are povided or rendered by an individual who is not registered under section L8l;

(b) the name, Computenzed Narional Identity Card Number and address of such individual is recorded by the recipient of such servicc; and

(c) pa-yment for such services is made directly to such individual.’ ; (0 in clause (56), after sutsclause (v), thc follo,ling new clauses shall be added. nam€ly: ’(vi) the Federal Covemment;

(vii) a Provincial Governm€nt;

(viii) a Local Covenment;

(ix) a foreign compan-v and its assoctations whose majority share capital is held by a foreign govemment:

(x) a person who imports plant and machinery for execution of a contracl with the Fcderai

PAFI Il THE GAZETI-E OF PAKISTAN, EXTRA., Jl.:|,iE i0, 2020 311 Govcrnment or a provincial govcrnmcnt or a local govemmcllt and produces a certificate from that SOVemmeut; (x;) c!,npanics impoarng high speed diesel oil. light diesel oil, high octane blcnding component or kerosene oil, crude oil for refinlng and chemical used in refinrDg thereof in respect ofsuch imports; ind

(xii) Pctroleum (tl&P) comparies covered under tire Custcrns and Sales J’ax \Noti6c{lion No. S R.O.678 0)/2004, dated the 7th August, 2004, el,cept nrotor vehicles lmponed by such companies.“; rg) clauses (56C). (56D), (56E),(56C) and (61) shall be omitted;

(h) afte. clause (72A), the follorying new clause shall be insened, namcly: “(724A) The provisions o[ seclron 152 shall rot apply in case oll a Iiajj (iroup Operator in respect ol Haii opernlions,’;

(i) clause (72B) shall be omitted; O in clause (98), for the figure -‘2020’-, th(’ lisure ’2010“ shall be suhstitutcd:

(k) (l0l^), after clause the following new clause shall be ins€.t€d, uamely:- 1l0 r A.A.) The provisions ofsections 231A, 231AA and 216P shall not apply to a Pak Rupee Account in a te\ year to the cxtent of forergn remittances credited into such account during that ta\ year.“;

(l) altcr clause (102), the following new clause shall be inse(ed; ’{102A) The provisions of section 231 shall not apply to commission reccivcd by a .etail branshless banking agent on any amount disbursed by the Ehsaas Emergency Cash Traisfer Programme for

:i78 ’iI{D GAZETIE OF PAKISTAN, EXTRA, JUNE3O, 2O2O P,,.Rr I the period commencing on l6th April. 202C and cnding on 30th day ofSeplember, 2020.“;

(m) after clausc lll, the following new clar$e shall bc insertcd, namely: “(111A) The provisions of section l00BA and rule I ofthe Tenth Schedulc shall not apply to the cxtent of payment of dividend 1() non-rcsident persons.”;

(n) after clause (l L2), the fouowing new clause shall bc ’ inserted, namely, “(r l2A) ‘Ihe provisions of section 236P sllall not apply to a non-residenr rupee eccount repatriabl€ (NR-AR) or a loreign cunency account nnintained with a bankirg cornpany tn Pakistan of a non-resident individual invcsting in a debt instrument, whether conventional or shariah compliant. issued bl’the I.ederal Covemment under the l’ublic Dcbt Act, t944.’,i

(o) in clause (1 1,1), lor the expression ’115(4)“, the cxp.ession ’clause (ae) of sDb-section (l) of section I 14” shall be substituted;

(p) (ll4) after clause the following new clause shall be insertcd, namely,– ’1r r.1A) The provisions of clause (ne) of slrb-section (l) of section 114 and section 181 shall not apply to a non-resident irdividual solcly by reason of proilt on debt earned fron a debt instfument. whether coDventional or shariah cohplianl, issued by the l-ederfll Govcrnmcnt under the Public Debt Act, 1944 and purchased exclusively through a bank account maintained abroad, a non-residenr rupee accouDt rcpatriabtc (NRAR) or a foreign cuffeno] actr unt maintairred qith a banklrg .nmpanl in Pakistan.“: and (q.) after clause (115), dre followitlg new clauses shall be addcd, namcly:-

PA.{r Il THE GAZEITE OF PAKISTAN, EXTR-A., JtjNEi0, 2020 379 “(ll6) ‘lhe provisions ofsection l5l,23lA,23lAA and 2l6P shall not apply to Thc Prime l\rinister’! COVID l9 Pandemic ReliefFund-2020 (117) The lrrovisions ol scction 236P shall not apply at the time of transt’er oI any sum to The Prime Minister’s CO\rID-19 Pandemic Reliei Fund- 2020.”:

(69) in the Seventh Schedule,- (A) in rule 7C, for the figure “2020”. the figure “2021’’ shall be substituted;and (B) in rulc 7E, iD sub-rule (1), for the full stop at the end. a cololr shall bc subsrituted and thereaftcr the lollor\ing proviso shall be inserted. namely: “Provided that the ta-\able inconre arising from addilional cdvances to Naya Pakistan Ilousing and Development Authorjry_ for low cost housing schemes shall _’; bc laxed at the rate oF I03Z

(70) in the Tenrh Schedule. (A) in rule 2. in suurulc i1), the expression “o. a statement unde. sub-section (4) ofscction l l5,’shall be omitted: (B) in rule (3). in sub-rule fl).

(a) the exprcssion “or statement, as rhe case may be.” shall be omitted; and

(b) rhe expression “or sub-sectiou (5) of section t 15 shall be omitted; and (C) t0.- in rule

(a) in suh-rule (b), for the €xpression (1), (1AA). (2).“. rhe expression ’(2AXa),” shall be suhstitutcdi

(b) after srjb-rule (ba), rhe foliowing rrew sub-rulc shall be insened, namely,- “(bb) ta”\ deducted under sub-section (2) of section 152 to the extent ofclause (5AA) of Part Il.“; and

2O2(] 380 ]’HE GAZETTE OF PAKISTAN, EXTRA,, JI.]NE 30, JPART I

(71) after the Tenth Schedute, amended as afbresaid, the followiDg ncw Schedules shall be addcd, namelY:- .ELEYE]YfH SCIIEDULE section 100DI [Scc ROLES FOR COMPI,]TATION OF PROFITS AND GAINS OF BI]ILDIIRS AND DEWLOPERS ANI} TAX PAYABLf, THERT:ON l. Eligihilitv.jthese rules shall apply to projects undertaken hy buildcrs atd develcpers undcr section 100D.

10. R€p€al

The Tax Laws (Am€ndment) Ordinance, 2020 (l of2020) is hereby repealed.

THE FIRST SCHEDULE (19)(ii)] [See section 3 (IV of 1969), in the First Schedule’ for the lr the Cusloms Act, 1969 _Descr’ption’and “( Dqo spccified r’l and (4rappcarrn”P in chapre’ I lo qq, rhe l’olluwine in iofi,r,“ trr, tZt. t“’ldr “”*’p““ai’e be substituted. namely:- ‘2529 1 2717 aAW hydmcarbon dhlls al 25trC by the SO 340s method (equvalent lo (ndud ng osses) the ASTM D 86 meth 20trF 3 – 2801 2000 28113000 20130030 28111100 lluoride 2811 1200 2811 1gSC 281212U 2e12’,I30t 2e12144t 2812.1500 2812.1910 - other 2812.1S90 2812.9001) 2813.1001 28181010 2A27 -100J

(so) and DDT (lso) (cofenolane (lNN) 1,1,1- 29011010 291511C0 2915.32i0

2929 9A2A N N.Dlafiyl(merh/, erhy, n propy, or rsopropi4) phoslhoramidic : id NN), d (tNN) 2933 9200 - other 2935.3000 293s.4C00 293S 6900 Olher 2939.8090 30023000 D 3204 1110 32A41?1A 32U_1720 uid 3204.1990 3205 0000 Colour akes, preparal ons as specilld ln Nole 3 to thls Chapler based o; 3207 2AN 3207.3000 3212 9010 3506 9110 38021000 si al 38109010 - Preparalions ofa knd lsed as cores 0r coatings for we d ng electrodes

420 l’HE GAZE’|TE OF PAKISTAN, EXTt(4.. JUNE ]0, 2O2O ART I 382.18500 Conlan ng 1,2.3,456hex tlcH (lS0)), ncud n! 3 so iNN 3824.85m – Conlainii s 3 38218700 Containn! pho its p€dl 3 lluor ul 3824880! Conla la h 3824.-c100 M ng (s4lhyl-2 elhyl-2 3 do1,3, 24 sPhrnan s-Yl)melhyl m€thyl bis(5€thy 2 -2-oxido-1 3 phinan’5y )rnelhvll 3824!r920 3824.!930 ed binde6 3824.9980 Ch d c 3903.2000 Olher: 39{139010 3303.9090 Olher crude MDL MD 3 39091100 39101000 Siicones n 39 i1 1010 3921 1300 OI 40051020 4t l5 !100 4007 c010 4017 0090 - Olher 4814 2100 4804 2900 Olher €05 300( -Sul 4805 400C rd 4809 200t SeI 6S03100( - Conlain ng byweighl lhan 50 sraplrite OI 3 6903.20!(r - ’ Olher 6($3 901( - Relractory producls of a k ed in industrial ovens kLns and 11 —u 11 7326-191 10 73261919 Other 76011011 7613 0011 t 7rn6992) 800r.0011 Tin sr lh 02 3 s107.0021 T Ioi ( h pri pa 3 $ idins nrilar ng ) a-2 lin andfl – 16 8308.902! Buckle 84101101 Ofa 3 8410.S010 h & 10.1100 3 8412 80€0 0lher 8412.9090 Olher 8413.82C0 8413.9140 - - -olher 8413.1100 3 e414.20C0 air 3 e419.90r0 ‘’ Ofmadline olheading 4419 4000 and 8419.5000 16

-‘Havhq a power handlinq caDaolv nolexceedino 1 kVA Road Iracloc,orsem tra lerc: 87012010 - - - Componenls ior $e assefib y / nranulacture of aoad tractors lor semL 2A lrarers (pimerioverc), in any killonn of less than 280 HP 8701.20m Road lraclors for semi-trailers (prime movers)less han 280 HP 2A 8701.2030 ’ - - Components for the assembly / manlfacture ol road lractors for semi- 2A lra lers (prjnre movers) n anv k t fom, of 280 HP and abovo 8701.2040 - - - Road tractors lor semi-lrailers lp me novels) ol 280 HP and above 8701.2050 Componenls lor lhe assemb y / manufacllre ol road lractors lor s€mi- 2A lrailerc (Eleclic Prime Movers ) h any kil iorm - Road Tractors lor sem traj ers (Eleclic Prime Movers) – - Other Other vdlicles, w lh only eleclric rnolor br orooulsion - 8703.8010 - Componenls for the ass€mbly / mafulaclure of vehlcles, in any kit 50 udrng tlrose oi heading 8703.8030 8703.8020 - - - Compone.ls for lhe assemuy / manufaclure ofeleclric allo rlckshav, ’ otlrer — 8704.9010 Cornponents for lhe assembly / manulaclure ol veh ctes, rn any kit 30 fonn excluding lhose ol heading 8704.9030 8704 5020 ’ - - Components for lhE ass€mbly / nranulacture ol Eleclic ltucks, ir any kilfom trucks (CBU) -’- Wlh e ed,ic molorlorpopulsioni - 87116010 - - Componarts ,or the ass€rnby / manufacture of vehictes, m any kil 50 fonn excluding those ol h€d ngs 8711 6040 and 8711.6060 8711.6020 - - ’ Sef-balancing, eleclrica ly+owered two r hee ed lransporlalion dev ce sqpt!! dr fl vehide6) ljAte@qald,qnad - - Componenls for lhe asembly / manufacture of electrlc molorclcles, - – Eleclric molorcydes (CBU) ’ - - Conponenls lor the assenuy / manlfacture of 3+tleelsr electric 8901 3000 - RefrlqeGtei vesse s. olher lhan Ihose otsubheadins 8901.20 0 Fishng vesses; faclory ships ard other vessels for processing or pr€s€rvino flshery producls.

122 IHE GAZETTE OF PAKISIAN, EXTRA,, JI]NE3O,2O2O IP,ART I 9013.8000 O rerdevices, applrances and instruments 0 s028.2000 0 94!2_1410 - - Denlists’chai|S 3 94!6.9050 - ’ Modulfi clean room Danels 20 9903 lmoorts bv Pdvileoed o€rconneU oroaniz:tion: 0

(i) Goods impoaed by prviesed peEonnel or by orsanizalions or by any person authorized by llre coniractng pades under lrart-ln aid agreemenls (incuding lhose agreenenis whidl cover oll budgel forergn conldbulions or funds brcughl by regislered NGO’S withoul any financa labiilies to ihe Go!€mment ol Pakislan) signed by the Economic Allairs Dvision (E D) and or by any Mrnrstry authorized by the Govemment of Pakistan and dly concured by the Federal Boad olRevenue (FBR)

(i) Goods imporcd by the loreign airlnes under Air Seryices AgEements sgned by lhe Avialon Divison Cabioel Se.relarial Govemrieni ot Pak s(an wllh other counlr es on the bask ol rec procily and duly concu.reC by lhe FedeE aroard oI 9917 (1) Goods imporled inlo and exporled (excepl lo la fl area ol 0 Pakhlan)fom lhe Expon Processing Zones establshed under rhe Expon Processins Zone Aulhorily Ord nance, 1980 (lV ol 1 980) and any enaclmenl relaling 10 Gwadar Special Ecrnornic Zone, subje.t lo sudr conditois llmitalions and reslriclions as lhe FederalEoard ol Revenue may impose lrom lime to l:me.

(2) Caprla goods as defined ln the prpimble or ParU or Ihe F flh Schedule !o lhe Customs Ac1, and ilreilghllng equipmenl except iie ilsns isted under Chapter 87 oi he Pak slan Customs Tarlf, imponed ior setling up ol a Specia Econofiic Zone (SEZ) by zone developers and for insta lal on ]n lhat zone bv Zone Enlerprses on onelime bass as prescrbeo n lhe SEZ Acl 2012 and tules $ereunder subte.l lo such condilions, milaons and restrclions as the Federal Board of Revenue may impos€ Imm lime io time. Co{eveloper as delined in Special Economic Zone Rules, 2013 shal also be enriled Io avail lhe sanre ncentves and exemplions for lre sam€ period as available lo lhe Deveoper under lhe SEZ Ad m20 subjecl lo condit on lhat the Devdop€r of lhe SEZ relinquishes ils riqhls lo Ihe incenlives and exemptions in tavourof the Co{ev€loper; prcvided furlhff lhal the rcspe.live Special Eclnoflri. Zon€ Alithorjly duy endoEes such reass[nmenl aid ensrres Ih3l suci reassignment sha I nol be m sosed

(3) Following impolrs for conslrucijon, developnr€nl and operations of Gwadar pod and Free Zone Areasubiecl lo such condiLions. lrriilalons and reslriclions as lhe Federal Board ol Revenue ’ may inpos€ from Irme 1o time 0 Eqlipmenls and malerials (panl macnine,ry. equ pment ,op[an(es a-o dccesco’esr .Tporeo oi tfe Co.cerso- holder rls op€raling conrpanies lncllding cwadar nternatonal Termnas Umiled and cwadar Marine Seruices Linr led, and lheir contraclors and sutconrraclors erc usively lor constrrJct on and olerat .n of lhe te,mtnats and lhe Free Zone Ar$ Ior aperioa or lolty (40) v€aEi

PART I THE GAZEI-TE OI’ PAKISTAN, EXTRA.. JTINE ]0, 2O2() 423

(i) Ship bLinker ois imported by the Concession hoderfor the sole purposes ol supplyng fuels and lubricanls to al1 vistn! ships nclud n! {oreign a.d o.al and lshing r’elsels al Grdodr Por lor a perioo ol lod/ (10) )ea’s’

(ii) Veh cles impoded by lhe concession holder and ts operating companes for a period of [ventythree (23) yeais for clnslruc1ion, development and operalions ol Gwadar Porl and Free Zone Area under lhe regu atory meciansm. The regulalory mechanism for such vehides, inchdnq the nurnber and lypes impotube shEll be devEet by lhe Mnslry of Pon & Shipping and FBR (in consullation ullr lre Provincial Government iI so requ red) and notlied by lhe FBR;

(iv) mpo’is by the iololving businesses Io be eslabllslred ln ihe Gwadar FrEe Zone Area for a peiod of 23 years wiflr €ffe.t lrom 1EJ!y 2016, packagin!, dslribution, stuffing and de i.‘lir! CFS co’ra.e’ yz’d. wa ehousr.g including cloland cod rooms, lEnshipmenl abel ng lghl end assenrbly and re assemby, irnFons and exporltvalue added exporls, vaue addinq of mpods olher simiLar or r€laled businesses aclvrties and such comn€rc al activtles as arc required to suppon the free zone. (A) Amfica kidneys, hemodralysis machines, hemodalyzers, AV 0 frslula needles, hemodialysis iuids and powder blood tubng tines lor dialyss, reverse osmosis panls for diayss, doube Lrmen catheier for dia ys s, calheters lor renal lailure palients, penlonea dialys s solulion and card ac calhelers. (B) Folorvrng ilems and appliancesfor Ostomy use BaseplateJshmawafer/Flange. 2. Ostoflry (Co oslomy/leostomy/ Urostomy)bass (A llyp€) Ostomy(Colosiomy/lleostomy/Urostomy)Pa$e Ostomy (Coioslomy/ leostomy’ Umslomy)Bell Ostomy(Coiostorny/ileostorny/!rcslomy) Deodorzers Ostomy (Coionomy/ eosloflry/ U@$omy)Slrip Paste i Stom€ PowderDstomy Powder (Co ostomy/ lleostomy/ uoslomy Powder/leoslony/Urostomy Powder) I ostonry (Coloslonryi leosLomyrurostomy) Skin Barrer Splay and W pe I Oslomy (Coloslomy/l eostomy/ Uroslomy) Adhes ve Remover Spray and Wipe Oslomy (Cooslomy’lleoslomy/Urostomy) Adhesve Spray & wlpe 11. Osiomy {Coostomy/lleoslomy/ Uroslomy) Moudabe RinS 12. oslomy (Co oslomy/ eoslomy/ llroslomy)Eastc Tape 13. Oslomy (Co oslomyl leosiomy/ Uroslomy) Sarrier Cream 14. Ostomy (Coloslomy/ eoslonry/ Uroslomy) Pmleclve Sheets Oslomy (Colostomyllleostomy/ Umslomy) Cap 16. Oslomy (Coloslomyl eoslomy’ Urostomy) Proleclve Sea 17. Plaslic Clipslor clos nq the Oslomy baqs

424 2O2O THE GAZET’TE OF PAKISTAN, EXTRA, JLI\E 30, [PAIT I 18. Liqu d washers aM wipes br cleaning and washino 19. NghlorainageBas 20. Cystoscope . 21 Lilholripler 22, Colonoscope . 23. Sigmoidoscope 24. Lrparosmpe 25. Suprapubic Cysloslomy Sei 26. Ryles Tu be (N aso! astdc Tube) 27. Foley s Calheler 28. Endoscop Nideo Endosmpes) 29’ Lne?rCLrter/Slapler CircuarSlapler 31. Right AnOle Cutter/Slapler 32. LaparosmpicHandlnslrunents: a) Dissoctor b) Grasper c) scissors d) Clipper e) Hook f) RelEclors. g) Needles lloders h) Knol Pusher i) Telescope (00 30o) Uroloq cal Endosmplc lnslrumenls:

(a) Rese.toscope (Rotaliis and Fir)

(b) opticalLJrethrotone

(q) Telescope (00 30o,75o)

(d) Turp Reseclins Loops

(e) Dalheffny Cord (C) Dielelic lmds lor medicinal porposes, sutieat lo subm ssion of pmvsronal enlislment cerl cate duly issued lnder he Drug Resulalory Authority Ac1 2012 (XXl ol 2012), and lie rules mad€lhereunder by lhe Drug Regu alory Allhor ly ol Pak slan 9939 Diaqnoslic kils lor HIV Hepatilis Cancerand Corona \4rus 0 TAHIR HUSSAIN, RIN’IED BY TI]E MANAOER, TRINTNC CORPOR{TION OF PAKIS]ANPRESs, ]SITMABAO fiE PUBUSTED BY DEPUTY CONTROT,LE& STA TIONIRY A]\D FORMS, L]I]\ERSIIY ROAD, KNX?ICHI

40A. Policy and administratior

{1) The administrative ministries and divisions shall be responsible for policy fomulation and administration ofnon tax revenue as Per the distribution of business approved by the Govemment. n

(2) The Finance Division shall advise minrstries and divisions policy formulation as per the strategic priorities of Govemment’s revenue policies ,10B. L€W atrd coll€ction.-{l)Non tax revenue shall be levied and charged in accordance with lhe provisions of relevant laws and such other applicable instruments-

416 i020 T’I]E GAZETTE OF PAKISI’AN. EXTRA , JUNE 30, I [PARI.

(2) Notwitfistanding an)thing to the conkary oontained in any other law for the time being in force, public entities as defined under s€ction 36 shall pay non ta-\ revenue reP.tsenring

(a) ma* up on loans lent by the Govemmen! as per the amortization schedule attached with the financing agreement;

(b) dividend against the Covemment’s equity investmenrs as declared by the respective board of directors out oF accrued profits ofthe entitv: Provided that if public entiry is wholly or substantially owned by the Govemment, proposals with regard to declaration of dividend and allocation for reserye fund, capital requirements etc shali be examined by the controlling Division in consultation with the Finance Division before deliberations and decision in the board ofdirectors-

(d) any other amount owed to the Govemmcnt as accrued Provided that the public enriries shall pay accmed amounts ofnon-tax revcnue as per clauses (a) to

(d) being the &rst charge on their gross revenues or profits, as the case may be.

(j) Non tax revenue representing foreign gEnts and payments. receipts fiom provision of services, rents, recovery oI overpayments, sale ofproperty etc shall accrue on completion of the prescribed process.

(4) The revenue co ection offices shall be responsible for collection ofall th€ accrued amounts ofnon ta-x aevenue ftom liable public entiries, irdividuals. firms, companies etc as per the time specified in the relevant laws and rules. Finance Division shall prescribe procedures for monitoring and reporting of non ta\ revenue by the revenue collection officcs.

PART I] THE GAZETTE OF PAKISTAN, EXTRA,. JUNE 30 2020 4t7 40c, Deposit in Federal Consolidated Fund.–{ I )Subject to section 408, the revenue coilection oflic€s shall deposit the collected amounts in Federal Consolldated Fund promptly without dclay in prescribed manner under ihe head ofaccount specified by the Finance Division in consultation with the ControUcr General of Accounts.

(2) The revenue colleclion omces shall not rctain or appropriate lhc collecteo amounts to meel depanmenrdl clpenditures except through budgetary mechanism as provided under Articl€s 80 to E3 ofthe Constitution. 40D, Late paym€nt surcharge.{1)Norwithstanding an},thing ro the contrary contained i[ any other law for the time being in force. an amount equal to monthly weighted financing cost of Govemment’s domestic borrowings shall he payable during the pcriod of d€fault, in addition to the amount due undcr section 40B ifnot paid wirhin the stipulared time.

(2) Finance Division may prcscribe procedu.e for lery and collection ofthe surcharge under sub-section (l).

408. Recoyery of non tax revenue by Commissioner (IDland ReveEue)

{l) If the amounts as per sections 40B and 40D are not paid within ninety days of having been due, the Finance Division, in consultation with the concemed Division may ref’er any defaulter’s case to the Commissioner (lnland Revenue) concemed for recovery as it were an anear of incomc [ax.

(2) The Commissroncr (lnland Rcvenue) shall recover the a.rear in accordance uith the provisions of The lncome Tax Ordinaace, 2001(XLIX of2001) and deposil the receipt in the Federal Consojidated F’und al per section 40C.“; and

(p) in seotion 42, in sub section (2), for rhe lutl stop ar the end a colon shall be substituted and thereaftcr the fotlowing proviso shall be added, namely: “Provided that existing instruments, cont.ary to the provisions of this Act and the rules made thereunder, shall have no lcgal effecl”-