Sales Tax Instructions

Sales Tax Instructions, 2009
THE SALES TAX (AMENDMENT) ORDINANCE, 1999
F. NO. 2(I)/99-PUB.,
DATED 13 TH AUGUST, 1999
The following Ordinance made by the President is hereby published for general
information:-
ORDINANCE NO. XII OF 1999 AN ORDINANCE
Further to amend the Sales Tax Act, 1990
WHEREAS it is expedient further to amend the Sales Tax Act, 1990, for the purposes
hereinafter appearing;
AND WHEREAS the National Assembly is not in session and the President is satisfied
that circumstances exist which render it necessary to take immediate action;
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 89 of
the Constitution of the Islamic Republic of Pakistan, the President is please to make and
promulgate the following Ordinance:-
1. Short title and commencement. -- (1) This Ordinance may be called the Sales
Tax (Amendment) Ordinance, 1999.
(2) It shall come into force at once.
2. Amendment of section 3, the Sales Tax Act, 1990. – In the Sales Tax Act,
1990, hereinafter referred to as the said Act, in section 3, in sub-section (1A), in the
proviso:-
(i) in clause (2) for the full stop, at the end, the semicolon and word ―;or‖ shall be
substituted; and
(ii) after cause (2), amended as aforesaid, the following new clause shall be added,
namely:-
―(3)
By a registered person on the supply of:-
(i) electrical energy;
(ii) natural gas;
(iii) petroleum gases including liquefied petroleum gas; and
(iv) petroleum products.‖
3. Amendment of section 13, the Sales Tax Act, 1990. – In the said Act, in section
13, in sub-section (1):-
(i) for the word ―Board‖, the words ―Federal Government‖ shall be substituted; and
(ii) for the full-stop at the end, a colon shall be substituted and thereafter the
following shall be added, namely:-
―Provided that the Federal Government may, be notification in the official Gazette,
withdraw any exemption granted under the Sixth Schedule to the extent specified in the
notification:
Provided further that the aforesaid power to withdraw an exemption shall not be
construed to include the power to review or to restore the exemption so withdrawn.‖