Sales Tax Special Procedure (Withholding) Rules, 2007: frequently asked questions
Common questions about the Sales Tax Special Procedure (Withholding) Rules, 2007, answered from the documents published on this site. Every answer points to where the text can be read.
What is the Sales Tax Special Procedure (Withholding) Rules, 2007?
The Sales Tax Special Procedure (Withholding) Rules, 2007 is subordinate legislation published by the Federal Board of Revenue. This site holds 2 published versions of it, from 2014-08-05 to 2015-06-30. The most recent version here runs to 12 pages.
How many sections does the Sales Tax Special Procedure (Withholding) Rules, 2007 have?
The most recent version on this site contains 5 sections. Numbering is not continuous, because new provisions are inserted with letter suffixes such as 3A or 195C rather than renumbering the whole instrument.
Where can I download the official Sales Tax Special Procedure (Withholding) Rules, 2007 PDF?
The official file is published by FBR. This site links directly to it on every version page, and records the file name, page count and a SHA-256 checksum so you can confirm you have the same document.
Which version of the Sales Tax Special Procedure (Withholding) Rules, 2007 is current?
The most recent version published here is consolidated to 2015-06-30. FBR issues new consolidations periodically, so check the FBR listing before relying on it for anything time sensitive.
Can I see older versions of the Sales Tax Special Procedure (Withholding) Rules, 2007?
Yes. All 2 versions are published, each on its own page with its own section list. That makes it possible to see what a provision said on a given date rather than only what it says now.
How often has the Sales Tax Special Procedure (Withholding) Rules, 2007 been amended?
The most recent version carries 13 amendment footnotes. Each one records a change made by a later law, most commonly an annual Finance Act.
What is section 1 of the Sales Tax Special Procedure (Withholding) Rules, 2007?
Section 1 is titled “Short title, application and commencement”. The full text as it appears in the 2015-06-30 version is on this site, reproduced from the official PDF.
What is section 2 of the Sales Tax Special Procedure (Withholding) Rules, 2007?
Section 2 is titled “Responsibility of a withholding agent”. The full text as it appears in the 2015-06-30 version is on this site, reproduced from the official PDF.
What is section 3 of the Sales Tax Special Procedure (Withholding) Rules, 2007?
Section 3 is titled “Responsibility of the [registered supplier”. The full text as it appears in the 2015-06-30 version is on this site, reproduced from the official PDF.
What is section 4 of the Sales Tax Special Procedure (Withholding) Rules, 2007?
Section 4 is titled “Responsibility of the [Collector”. The full text as it appears in the 2015-06-30 version is on this site, reproduced from the official PDF.
What is section 6 of the Sales Tax Special Procedure (Withholding) Rules, 2007?
Section 6 is titled “Application of other provisions”. The full text as it appears in the 2015-06-30 version is on this site, reproduced from the official PDF.