Sales Tax Special Procedures Rules, 2007: frequently asked questions
Common questions about the Sales Tax Special Procedures 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 Procedures Rules, 2007?
The Sales Tax Special Procedures Rules, 2007 is subordinate legislation published by the Federal Board of Revenue. This site holds 2 published versions of it, from 2015-03-05 to 2015-06-30. The most recent version here runs to 59 pages.
How many sections does the Sales Tax Special Procedures Rules, 2007 have?
The most recent version on this site contains 82 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 Procedures 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 Procedures 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 Procedures 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 Procedures Rules, 2007 been amended?
The most recent version carries 37 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 Procedures 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 4 of the Sales Tax Special Procedures Rules, 2007?
Section 4 is titled “Registration”. The full text as it appears in the 2015-06-30 version is on this site, reproduced from the official PDF.
What is section 5 of the Sales Tax Special Procedures Rules, 2007?
Section 5 is titled “Retailers required to pay tax on standard rate”. 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 Procedures Rules, 2007?
Section 6 is titled “Other retailers shall pay sales tax through electricity bills”. The full text as it appears in the 2015-06-30 version is on this site, reproduced from the official PDF.
What is section 8 of the Sales Tax Special Procedures Rules, 2007?
Section 8 is titled “Issuance of invoice or cash memo”. The full text as it appears in the 2015-06-30 version is on this site, reproduced from the official PDF.
What is section 9 of the Sales Tax Special Procedures Rules, 2007?
Section 9 is titled “Payment of sales tax and filing of return”. The full text as it appears in the 2015-06-30 version is on this site, reproduced from the official PDF.
What is section 10 of the Sales Tax Special Procedures Rules, 2007?
Section 10 is titled “Audit or scrutiny of record”. The full text as it appears in the 2015-06-30 version is on this site, reproduced from the official PDF.
What is section 12 of the Sales Tax Special Procedures Rules, 2007?
Section 12 is titled “Registration”. The full text as it appears in the 2015-06-30 version is on this site, reproduced from the official PDF.
What is section 13 of the Sales Tax Special Procedures Rules, 2007?
Section 13 is titled “Levy and collection of sales tax”. The full text as it appears in the 2015-06-30 version is on this site, reproduced from the official PDF.
What is section 14 of the Sales Tax Special Procedures Rules, 2007?
Section 14 is titled “Filing of returns and deposit of sales tax”. The full text as it appears in the 2015-06-30 version is on this site, reproduced from the official PDF.