2020-06-30+67 added-5 removed
What changed in the Sales Tax Rules, 2006 on 2020-06-30
Between the version published 2018-10-30 and the one published 2020-06-30, 67 sections appeared for the first time and 5 no longer appear.
Reading this in plain terms: a section appearing for the first time usually means Parliament inserted a new provision. A section disappearing usually means it was omitted. Neither is certain from the text alone, so treat this as a guide to what to check rather than as proof.
New in this version
- section 22A: Change in value of supply of electricity or natural gas
- section 34A: Sanction of refund claims of import-related sales tax by the Collectorates of customs
- section 39B: Application
- section 39C: Extent of payment of refund claim
- section 39D: Filing and Processing of refund claims
- section 39E: Risk management in refund processing
- section 39F: Processing in FASTER module
- section 39G: Miscellaneous
- section 52A: Supplies to diplomats and diplomatic missions by tier-1 retailers and refund of tax
- section 65: Application for alternative dispute resolution and appointment of Committee
- section 150ZEA: Application
- section 150ZEB: Obligations and requirements
- section 150ZEC: Accreditation of Points of Sales (POS) Systems
- section 150ZED: Records, access and audit
- section 150ZEE: Online integration during intervening period
- section 150ZEF: Consequences of non-compliance or contravention
- section 150ZEG: Reporting of failure to transfer sale data to the Board
- section 150ZQA: Establishment of Central Control Room
- section 150ZQB: Establishment of regional control rooms
- section 150ZQC: Requirements to be met at the factory premises and at imports
- section 150ZQD: Technical and training support
- section 150ZQE: Responsibilities of the Project Director
- section 150ZQF: Procedure for cancellation or termination of licence
- section 150ZQG: Fee and charges
- section 150ZQH: Determination of fee and charges
- section 150ZQI: Revision or alteration of fee and charges
- section 150ZQJ: Functions and responsibilities of the manufacturer or importer of specified goods
- section 150ZQL: Responsibility of persons involved in the supply chain
- section 150ZQM: Liabilities of the licensee
- section 150ZQN: Establishment of Inland Revenue enforcement network
- and 37 more
No longer present
These were in the previous version and are not in this one.
- section 15: Receipt of return by the Bank
- section 16: Payment of service charges to the Bank
- section 26A: Expeditious processing and payment of refunds
- section 32: Scrutiny and processing of refund claims relating to commercial exporters
- section 39A: Processing of refund claims in LTUs
How to check this yourself
Open the 2020-06-30 version in full and compare against the earlier one. Both carry a link to their official FBR PDF and a SHA-256 checksum, so you can verify either against the source.
This is information, not legal or tax advice.