Sales Tax Instructions

Sales Tax Instructions, 2009
ii)
iii)
The undertaking between the franchiser and the franchisee entails
consideration from the former to the latter like fee or including (a)
royalty and (b) technical fee.
It is immaterial whether or not the following privileges/rights are used:
a) Trade mark
b) Brand or
c) Service
d) Trade name
e) Logo
f) Symbol or
g) any other representation
4. It is advised that enforcement of Excise duty on franchise services as
explained above be properly effected in terms of section 3 of the Federal Excise Act,
2005 read with S. No. 11 of Table 2 of the First Schedule thereto.
5. Director General are also requested to ensure monitoring of the matter by
the Collectors for optimal realization of Federal Excise Duty on franchise services,
especially from the areas hitherto not attracted properly, and keep the Board posted of the
progress on monthly basis.
[Issued by FBR, under the signatures of Mr. Muhammad Sadiq, Secretary (ST-L&P),
addressed to all Director Generals, RTOs/ LTUs and copy endorsed to all Collectors of Sales Tax
and Federal Excise]
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SALES TAX GENERAL ORDER NO.17/2009
C.No.3(9)ST-L&P/2007 DATED 19 TH MARCH, 2009
In exercise of powers conferred by sub-section (2) of section 50 of the
Sales Tax Act, 1990, the Federal Board of Revenue is pleased to order that
following further amendments in its Sales Tax General Order No.03/2007 dated
the 30 th July, 2007, shall be made and shall always deemed to have been so
made, namely:-
“In the aforesaid General Order, in clause (viii) the expression “IT should not be
included in value for calculating withholding income tax.” shall be omitted.”
[Issued by CBR., Islamabad, under the signature of Mr. Muhammad Sadiq, Secretary
(ST&FE-L&Px).
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