07-09-2009, 05:35 PM
<center><b>THE SALES TAX SPECIAL PROCEDURES RULES, 2007</b></center><center><b>CHAPTER VI </b> </center>
<center><b>SPECIAL PROCEDURE FOR PERSONS PROVIDING OR RENDERING SERVICES SUBJECT TO SALES TAX UNDER THE PROVINCIAL LAWS.</b></center>
<center><b>PART.- 1 </b> </center>
<center><b>ADVERTISEMENTS ON TELEVISION AND RADIO </b> </center>
36. Scope and value.â (1) In relation to advertisements, the expression âtaxable servicesâ means the services in respect of advertisementsâ
(a) broadcast or telecast by TV or radio stations based in Pakistan;
(b) booked in Pakistan for broadcasting or telecasting on TV or radio stations based abroad, whether or not possessing landing rights in Pakistan; and
(c) transmitted on closed circuit T.V. or cable T.V. network.]
(2) âValue of taxable serviceâ for the purposes of levy of sales tax shall be the total consideration in money received or the gross amount charged by a service provider from his clients for broadcasting or telecasting of any advertisement on radio or television, including all Federal and Provincial levies but excluding the amount of sales tax.
37. Input tax adjustment by the client.â A registered person (client) whose advertisement is released on radio or television, and to whom the sales tax invoice is issued and routed through the advertising agency, can claim input tax adjustment for the amount of tax paid on account of release of advertisement on radio or television subject to the observance and fulfilment of following conditions, namely-
(a) payments for all such advertisements are made by such registered person through Banking channels in such manner that payment against a particular invoice is easily verified;
(b) all invoices issued by the service provider are in accordance with the specimen invoice set out at Annex-B;
<center><b>SPECIAL PROCEDURE FOR PERSONS PROVIDING OR RENDERING SERVICES SUBJECT TO SALES TAX UNDER THE PROVINCIAL LAWS.</b></center>
<center><b>PART.- 1 </b> </center>
<center><b>ADVERTISEMENTS ON TELEVISION AND RADIO </b> </center>
36. Scope and value.â (1) In relation to advertisements, the expression âtaxable servicesâ means the services in respect of advertisementsâ
(a) broadcast or telecast by TV or radio stations based in Pakistan;
(b) booked in Pakistan for broadcasting or telecasting on TV or radio stations based abroad, whether or not possessing landing rights in Pakistan; and
(c) transmitted on closed circuit T.V. or cable T.V. network.]
(2) âValue of taxable serviceâ for the purposes of levy of sales tax shall be the total consideration in money received or the gross amount charged by a service provider from his clients for broadcasting or telecasting of any advertisement on radio or television, including all Federal and Provincial levies but excluding the amount of sales tax.
37. Input tax adjustment by the client.â A registered person (client) whose advertisement is released on radio or television, and to whom the sales tax invoice is issued and routed through the advertising agency, can claim input tax adjustment for the amount of tax paid on account of release of advertisement on radio or television subject to the observance and fulfilment of following conditions, namely-
(a) payments for all such advertisements are made by such registered person through Banking channels in such manner that payment against a particular invoice is easily verified;
(b) all invoices issued by the service provider are in accordance with the specimen invoice set out at Annex-B;
