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Sales tax deducted from Un-registered Persons
09-23-2011, 03:59 PM,
#1
Sales tax deducted from Un-registered Persons
CBR Issued SRO # 603 (I)2009 on 25th June, 11 by which
“A withholding agent, including a person registered in LTU and a recipient of advertisement services, who purchases goods & services from unregistered person, shall deduct sales tax at the applicable rate of the value of taxable supplies made to him from the payment due to the supplier
Later on SRO # 846(I)2009 issued by CBR on 1st Oct,11 by which
Persons falling in LTU are not entitled to deduct sales tax from un-registered.
Now tell me if a person registered in LTU is he liable to pay sales tax on supplies made from un-registered during the period 1st July, 09 to 30th Sep, 09 or he may got exemption due to SRO # 846(I)2009 for this period also.
Waiting for ur replies specially from laptop, info consultant & studen of law on urgent basis.... thnks in advance
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09-26-2011, 03:58 PM,
#2
 
I have not gone through the relevant SROs. Just sharing general legal position. We have to apply such law as was in force at the time of its application. So until October SRO 603 was in force and you must comply with it.
Unless there is some express provision that dispense with the operation of SRO 603 from the date of its issuance, or later SRO is made duly retrospective in its operation, operation of SRO 603 would not stop.

However, in executive field, apart from legal situation, practice and policy also counts. Some times FBR as an undeclared policy dispense with the strict enforcement of some rule or provision. For example s.164 requires production of copies of challans along with the deduction certificate but in practice only certificate is being issued. Further, accountants, lawyers are required to maintain certain books of accounts however in practice FBR has just avoided to enforce this rule.

So, you may check with the peers involve in similar matters or from someone in FBR about how serious is FBR in monitoring compliance of SRO 603 for threee months (July to September 2009) regarding categories specified by you.
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09-28-2011, 08:49 PM,
#3
 
thnks student of law )
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10-01-2011, 08:38 PM,
#4
 
Olympia baji..
SRO 486-2009 k baad LTU withholding nahi karyn gay unregistered suppliers say, par agar wo advertisement services layn gay to withholding agent hon gay us surat may.
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10-04-2011, 09:56 PM,
#5
 
thank u so much Laptop Bhai...
SRO # 486 ya 846?
agar ho sake to link post ker dain is SRO ka
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