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Moderated by Rick Badie
A legislative plan is afoot that would enlist private organizations to help fix our troubled child protection system. The Division of Family and Children Services would be required to contract out primary functions such as adoption, foster care and case management to faith- and community-based organizations. Is this what's best for nearly 7,000 of our most vulnerable children? Read the views of today's guest writers, along with a writer who defends the health care of veterans.
Privatized care may be a great start
By Mark A. Washington
Georgia has seen its share of struggles and successes in its foster care system. Citizens may find it difficult to discern what is real and how prevalent are the issues. The complexities and varying geographies complicate a process of quick-and-easy solutions.
Expectations of citizens and stakeholders are not the problem. Everyone desires a state where children are safe, where families provide the love and support they need to be successful, and where every child has lifelong connections to other adults. The pathway to finding better results seems elusive from the outside looking in. These widely held expectations drive the few involved — paid and pro bono — to improve the system one family at a time.
While some are led to volunteer, foster or adopt, many more are needed to meet expectations. Many individuals are disconnected and distant from a system that has moving parts, players and intersections. More than ever, people in every community are needed to lend time and talent into a stretched, under-resourced system.
The concerns of the past year involving DFCS have led our elected officials to take notice. Gov. Nathan Deal and a group of legislators have initiated a two-pronged response. Deal has reversed the draconian budget cuts of the last six years by replacing 10 percent of the $74 million lost from DFCS and adding staff. While new money is laudable, this step alone will not be enough.
Last week, the Georgia Senate introduced legislation that would privatize the foster care system, effectively placing all services sans investigations with private nonprofits. The bill provides for more localized involvement in buying the services families need, and proposes an atmosphere where communities have a greater voice in the care of children.
Stakeholders, providers and adults who work to support the system are asking questions. They're curious about how these changes will affect them and the services they provide. They wonder if new service opportunities will be created. They're frustrated that the accelerated pace of legislation has left them without a voice.
It's notable that young people who have experienced the foster care system have slightly different concerns. They want to know if this change will help them, their families and their futures. They want to find permanent, loving homes quickly. They're desperate to stay connected to their families and communities.
These latter questions are the ones that truly matter. We must answer these questions well and with integrity, accepting the system's complexity and clarifying our collective expectations by investing the energy and money necessary to meet these expectations.
While this legislation is not a panacea to cure all that ails, if a pay-for-performance approach brings about more local involvement and increased funding for protective services and foster care — and if it is put into operation with planning — it may be the start of a better tomorrow.
Mark A. Washington is managing partner of The Washington Group, an Atlanta-based child welfare and behavioral health consulting group.
Screen children in danger
By Melody T. McCloud
Eric Forbes. Markea Berry. Just two of more than 152 dead children who were under the watch of Georgia's Department of Family and Children Services.
Gov. Nathan Deal promises $27 million during the next three years to hire more case workers, while legislators tout privatization of foster care placements. Privatization has been adopted in some states, but rejected or later reversed by others due to the expense and unsafe placements.
The push for privatization puts the cart before the horse. The main problem with DFCS hasn't been dangerous foster care placements. Eric Forbes and others aren't dead because of that; they didn't get that far. We need places to put endangered children, but first we must identify those children who need to be placed.
Since October, I've called for a "mandatory referral" of children to non-agency pediatricians. Upon a third call to DFCS about a child, that child must be referred to an independent pediatrician for examination as well as to counselor-investigators for emotional evaluation.
In a Nov. 6 Channel 2 Action News report, state Rep. Mary Margaret Oliver was asked if she thought mandatory referral was a good idea. Her reply: "Absolutely. Independent medical reviews will be an excellent new source for screening of children in danger."
Too often, repeat calls were made to DFCS about children suspected of being abused, yet nothing was done — or done correctly — and now, children are dead. Eric Forbes is Exhibit A.
In less than a year, there were 10 calls to DFCS from teachers suspecting Eric was being physically abused. When the father called 911 on Oct. 11, saying the boy had accidentally drowned, police found he had been beaten to death and had signs of longstanding physical abuse. Among other injuries, Eric's skull was cracked. There were multiple human bite marks all over his body and bruises in different stages of healing.
If Eric had been examined, his injuries would have been detected early, and he could be alive today. As could others.
Legislators should first review current employees' education, experience and outcomes, have an independent review of DFCS' case log, and remedy DFCS' most glaring defect: case management.
I ask the Legislature to summon Sen. Renee Unterman, other members of the Health and Human Services Committee and other legislators; officials at the Georgia Department of Health, Children's Healthcare of Atlanta and Stephanie Blank's Center for Safe Children, and community pediatricians and counselors to flesh out a "mandatory referral" law for repeat calls to DFCS about a child.
Florida spends $17 million on its successful system. With wise allocation of funds, Georgia can and should do the same. First things first.
Melody T. McCloud is an ob-gyn and founder/medical director of Atlanta Women's Health Care.
Veterans deserve care and benefits
By Tommy Sowers
America's veterans deserve the very best this nation can offer to honor their service and sacrifice. Employees of the Department of Veterans Affairs — nearly one-third of whom, like me, are veterans themselves — care deeply for every veteran we are privileged to serve.
What veterans do not deserve is misinformation and distortions that may cause them to avoid seeking earned services and benefits. They deserve facts.
VA operates the largest health care system in the country, with 1,700 sites. It's consistently recognized for excellence by independent reviews and organizations. From the Annals of Internal Medicine to the Joint Commission and the RAND Corporation, VA health care outperforms the private sector in care quality, treating acute and chronic illnesses and delivering preventive care. We do this with unprecedented transparency, down to posting public data about each hospital's performance.
Each day, VA provides veterans and eligible family members more than 236,000 appointments. That's like seeing almost every active-duty member of the Marines and Coast Guard every day. In surveys, veterans consistently give VA health care high marks, comparable to private sector ratings.
Yet no health care system of this size and complexity can be free of error, some tragic. When an incident occurs, we do what we learned in the military: Acknowledge it. Learn from it. Then, work to fix it.
Misinformation about VA care comes at a cost, discouraging those who might seek help. For instance, suicide is a national tragedy made worse by the fact that the vast majority of veterans who take their lives are not enrolled in VA health care. We estimate more than a million uninsured veterans could qualify for VA health care, but because they don't know or are told misinformation, they may forego a lifetime of earned care and benefits.
Since 2009, Secretary Eric Shinseki has led an unprecedented expansion of access to VA care and benefits. More than 2 million new veterans have enrolled in VA health care. More than 1 million veterans and their families have benefited from the Post-9/11 GI Bill. In 2013, VA guaranteed a record number of home loans and provided $53.6 billion in disability compensation to 3.6 million.
Our nation has pledged to honor the service of these brave men and women. Those of us charged with providing those care and benefits will continue to serve and continue to improve. Veterans deserve no less.
Tommy Sowers is assistant secretary for public and intergovernmental affairs at the Department of Veterans Affairs.
February 13th, 2014
4:22 pm
The state cannot do anything when you have pervasive breakdowns on the cultural and social level as we are seeing in a lot of our communities. All they can do is manage the situation and legitimately rescue a kid here and there. You say DFACS needs more funding, while I do not disagree, how much funding would it take? It is an impossible job. Privatization was a disaster in Nebraska? How was it before privatization? A disaster. It is just that no one cared until it was privatized.
February 13th, 2014
3:41 pm
Don't punt the state responsibility to private agencies. Do your job. Other states have this same issue and even in Nebraska that privatized, it was a disaster. No to privatization. The gub'nor needs to do his job and stop pushing money to folks he knows. Self-serving, Will Deal get a kickback?
No, no and no to privatization.
(What does the veterans article have to do with this topic? Seems like an odd inclusion. JMHO.)
February 13th, 2014
2:28 pm
Families sometimes neglect, abuse and even murder younger family members. Anybody can have a child. Deborah is correct – but we need a better DFACS, better managed and better financed.
February 13th, 2014
2:21 pm
"Are private organizations the best way to protect our children?"
As families are private organizations, the answer is yes.
February 13th, 2014
1:54 pm
No private organization will ever perform as well as a government paid-for and run institution such as DFACS, schools, the military and prison systems. Why? Because these are four businesses that can't be judged only by their profitability. Private corporations will always manage with the eye to the bottom line. This leads to graft and corruption, as corporations don't give a fig about children, soldiers, prisoners or anyone else as long as they can have a positive bottom line. As proof, all we need to do is look at the overcharging and corruption by the subsidiary of Halliburton,KBR, during the Iraq and Afghanistan wars. Dick Cheney had been the CEO of Halliburton for years, the subsidiary of Halliburton that was hired to feed the troops and build living quarters were as corrupt as can be. Soldiers were electrocuted and died in the showers installed by this company. It was hushed up by the government cronies who had hired them to do the work. Judges in the Midwest and West have taken bribes to send first time juvenile offenders to prisons run by private corporations instead of trying to figure out less costly and punitive ways to handle these kids. If you hand over the reins to private corporations to do DFACS job, I predict that he body count of dead and abused kids will rise.


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Friday, March 9th, 2012
One of the dopest brands straight out of Brooklyn, Babylady Inc. just launched Fall 2012 and we are totally infatuated!
One lucky winner can get their hands on the Blushing Love Organic Tee just by going to the Babylady Inc. Facebook Page and "LIKING" them and suggesting to some friends! They will pick a winner at random! Go Get It!
Monday, April 11th, 2011
Pants/ Babylady Inc.
Denim Jacket / Kid by Philip Lim
T-shirt / Toica Stefan
Sneakers / Superga Italia
Photo Credit / Julia Samersova
Sunday, March 6th, 2011
Here we are, just two weeks away from The Cribsie Awards Winners being announced.
If you voted for us THANK YOU and if not, this is is how we gonna roll out ~
Click on the Cribsie Awards
Click on Best Inside Track On Kids' Wear Trends
Vote for Planet Awesome Kid. (Duh! Winning!)
Send us your confirmation email to firstname.lastname@example.com
Enter to win…….one pair of amazing, awesome, electrifying, your-kid-should-not-be-without Harem pants from the one & only BabyLady Inc.
These pants are so hot, they are not even out yet.
While you're at it, PLEASE don't forget to cast your vote for BabyLady Inc. in the Ultimate Street -Cool Appeal category (*also under Fashion)
So if you read us, love us, wanna see us WINNING, go make your vote count. And yes, it does take a whole 2 minutes to register. We like to believe that we are worth it.

subset: commoncrawl


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Map It
Map City Services
Public Works & Assets
LouisvilleKY.gov Links
Approximately 3,000 miles of roads in Louisville:
- 1,362 miles cleared by the Snow Team-2,721 two-lane miles covered by the Snow Team on designated snow routes- 722 miles cleared by state of Kentucky, including all interstates
- 1,000 miles are neighborhood streets and less-traveled roads that are not cleared
- Some roads cleared by small cities and private contractors
First roads cleared:
- main thoroughfares
- school bus and TARC routes
- hospital routes
- highly-traveled secondary roads with hills or curves
- connectors to major businesses or factories.
Four Louisville Metro agencies responsible for snow removal:
- Public Works
- Solid Waste Management Services
- Metro Parks- Codes and Regulations
265 employees from four agencies make up the Snow Team
160 pieces of equipment in the Louisville Metro snow-fighting fleet:
- 23 brine distributors; each holds 1,600 gallons of brine
- Two brine makers, which combined produce 10,000 gallons of brine per hour- 930 miles covered by the city's brine routes, including main thoroughfares, hills and overpasses38,000 tons of salt available for treating roads:
- 15,000 tons of salt on hand in salt domes and storage facilities- 23,000 tons of salt stored underground for emergency reserve
18.1 inches – average yearly snowfall in Louisville.
15.9 inches - record 24-hour snowfall (January 16, 1994)


text:
- On The Town - Three Dance Episodes
- Slava! (A Political Overture)+ Show More Compositions
- Fanfare for the Inauguration of JFK
- Serenade after Plato's "Symposium" for solo violin, strings, harp, and percussion
- Slava!
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- Trio for Violin, Cello, and Piano- Hide Compositions
Upcoming Events
National Symphony Orchestra: Season Opening Ball Concert: Christoph Eschenbach, conductor / Steven Reineke, conductor / Joshua Bell, violin / Kelli O'Hara, soprano
The NSO kicks off its 2014-2015 season with a French-inspired program led by Music Director Christoph Eschenbach and Principal Pops Conductor Steven Reineke and featuring superstar violinist Joshua Bell and Tony-nominated soprano Kelli O'Hara.
National Symphony Orchestra: Manuel López-Gómez, conductor: Liam Teague, steelpan, plays Akiho: New work for Steelpan and Orchestra
5/29/2015 - 5/30/2015
As a follow-up to their 2012 Americas Tour, the NSO presents a percussion-themed program including a world premiere for steelpan and orchestra by American composer Andy Akiho, along with works by George Gershwin, Antonio Estévez, and more.


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The Vow (Rachel McAdams/Channing Tatum) Photo Gallery
Starring Channing Tatum and Rachel McAdams, The Vow – directed by Michael Sucsy from a story by Stuart Sender – is based on the true story of a newlywed couple recovering from an accident that puts the wife in a coma. She wakes up with severe memory loss and can't remember any of her life with her new husband…so he has to fight to win her heart all over again. View photos from the film…
Roll your mouse over the left and right-hand sides of the image and then click to view more pictures.
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Recent Galleries:
- The Expendables 3 Photo Gallery
- Fury (Brad Pitt/Logan Lerman) Banner Poster Gallery
- Guardians of the Galaxy - Official Illustrative Poster Series by Matt Ferguson
- Mad Max: Fury Road (Tom Hardy) First-look Photo Gallery
- Dawn of the Planet of the Apes Photo Gallery
- The Fault In Our Stars (Shailene Woodley/Ansel Elgort) Photo Gallery
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- 22 Jump Street Photo Gallery
- Kingsman: The Secret Service (Colin Firth) Photo Gallery 1
- Edge of Tomorrow London Photo Call Gallery


text: Chow fun—broad Chinese rice flour noodles—was as much a staple of childhood trips to Chinatown with my father as it was the local takeout. He cooked it at home too, purchasing wonton skins that he cut into noodle-sized strips. I have a feeling he'd have liked the kwetiau Jakarta ($9) I tried at Java Village the other night. It eats like chow fun's spicier Indonesian cousin. (more…)


text: Edit profile Classic editor History Dr. Amy Farrah Fowler. Snow White waiting for her kiss. Amy never looking happier getting ready to move in with Sheldon. Amy at home with the flu. Amy Farrah Fowler Amy's symptoms upon meeting Zack. Amy smiling. Amy reading from Wikipedia on slumber party's activities. Amy teaching Sheldon muscle-relaxing massage technique. Amy is hungover the morning after passing out on her bathroom floor. Amy dressed up in her maid of honor dress with her tiara. Snow White and Cinderella. Amy: Hi Boys! Penny's Posse. Amy watches the clip from Howard's Bachelor Party with Penny and Bernadette Amy's first outing with the girls. Amy trying alcohol for the first time. Amy with Penny and Bernadette. The whole gang playing D&D. Killing the trolls in D&D. Season 6/7 opening. The gang talking to Howard about a letter his father wrote. Cast dressed up for formal dinner scene. Amy watches with Bernadette as Leonard and Penny agree to go out on a date again. The gang watching Howard being launched into space. Amy and Sheldon's first fight and break-up. Leonard and Alice. Penny's biggest rival. Leonard tries to put on corsage for Amy. Amy and Leonard dancing the Chicken Dance at the wedding. Amy telling Penny about Alex. Penny and Amy at Amy's apartment when the former wants to avoid the guys after the "slept with Raj" incident. Penny has a better chance to get Amy in bed than Leonard? Amy and Penny appear shock at Wil Wheaton's clip, taken from Howard's Bachelor Party. The last time Penny is seen working at The Cheesecake Factory. Amy, Wil and Sheldon playing trains together. Formal dinner with Leonard and Penny. Amy at the movies with the gang. Leonard's going away party. Penny dancing in the background with partner's hand on her rear, Sheldon and drunk Amy dancing in the front. Amy rides with Sheldon, Leonard, and Penny to the science symposium. 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Penny realizes that she told Leonard that she loves him. Kissing Penny good night. Leonard comforts Penny. Someday Leonard we will be married. Hot lemon kiss. Morning coffee in 4A. Gently saying no to his marriage proposal. Kissing Leonard during shooting range date. After the "shooting" incident date. Penny's dream - She's pregnant. Oh my God! Oh my God! How did he know? Sheldon returns from Disneyland. Meeting Sheldon's sister Missy. Raj and Leonard approach Mikalya. Sheldon is hugging me. Call me! Stephanie and Leonard. Stephanie and Leonard having dinner together. Just buying dinner for my peeps. It means I wish you weren't going. Penny dressed up for the guys. Penny as Sleeping Beauty. Penny at Christmastime. Penny hasn't told Leonard that she loves him. I have something for you, Leonard. Penny as Wonder Woman. Penny as Wonder Woman. A pretty Penny..png Penny's horror movie shower scene. Penny realizing she needed help after making a date with Howard. A lot of people can't work with him. Penny vs. Alicia. I don't understand, but I listen. Penny in bed with Raj. Raj realizes he is talking to Penny without being. Sheldon got his germs from Penny. Talking to Sheldon in self-exile from his home. Sheldon puzzled by Penny. Sheldon hugging Penny. What? Sheldon teaching Penny a "little physics". Penny and Sheldon. Sleepover. Valentine's Day together. Sheldon's complement makes Penny's day. Well played. Sing Soft Kitty. Sheldon's here! Penny frustrated with Sheldon calling upon a "covenant of friendship". Is that my arm? Then maybe you better let it go. Penny being silly due to her medication. Sheldon having dinner with Penny. Penny with Howard after he got punched in the nose. Penny in A Streetcar Names Desire. The Eight Simple Rules cast. Sheldon's Joker smile. Sheldon and his cats. Sheldon showing Alex the explicit photographs. Sheldon and the real Leonard. Singing Professor Proton "Soft Kitty". Getting Sheldon breakfast. 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65 years ago today, then-Princess Elizabeth married Philip Mountbatten. This article (click to enlarge) on the bride's fashion choices was part of our coverage in the paper the next day, November 21, 1947.
More on Queen Elizabeth II: her life (so far) in photos, surprising facts about her reign and our front page from the day after she became the queen.
With free wedding, church removes a hitch to getting hitched: Parkcrest Christian Church in Long Beach provides a group wedding and reception for four couples whose plans for getting married kept getting stalled.
So it was a godsend for them when the pastor at Parkcrest Christian Church, Mike Goldsworthy, announced during his sermon two weeks ago that the church would throw a free wedding and reception for any unmarried couples in the congregation who were living together.
"If your only barrier is the cost of a wedding, we will remove that," he said.
Photo: Christopher and Angel Woodbridge, right, have their first dance as husband and wife along with three other couples after a church-financed group wedding and reception at Parkcrest Christian Church in Long Beach. Credit: Christina House / For The Times


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Aug 21st, 2012
STMicroelectronics offers first-time opportunity for Singapore undergraduates to use smart multi-sensor technology
iNEMO Design Contest set to spur the creation of innovative sensing applications.
STMicroelectronics (NYSE: STM), a global semiconductor leader serving customers across the spectrum of electronics applications and the world's top MEMS (Micro-Electro-Mechanical Systems) manufacturer, today launched the 2012 iNEMO Design Contest. The contest invites final-year engineering students from the National University of Singapore and the Nanyang Technological University (NTU) to develop innovative applications using ST's award-winning[2] iNEMO® smart multi-sensor technology.
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text: Table of Contents Page No WHAT IS SALES TAX 1 Definitions and meanings of a few commonly used terms 1 Scope of Tax 2 • Goods 2 • Services 2 • Imports into Pakistan 2 Exempt Goods 2 Registration 2 • Who is to be registered? 3 • Procedure of Registration 3 • Where a person is to be registered? 3 • Information to be furnished for registration 3 • Change in particulars of registration 4 • Transfer of registration 4 • Revised registration certificate 4 • Deregistration 4 Filing of Sales Tax Return 4 • Monthly Return 4 • Quarterly Return 4 • Annual Return 4 • Electronic Filing 4 • Record Of Electronic Return 5 Penalties for Late Return Filing 5 Sales Tax Rates 5 • Tax Rate 5 • Zero Rate 5 Value of Supply 5 Time of Supply 6 • Local Goods 6 • Imported Goods 6 • Services 6 Sales Tax Invoice 6 • Composite Invoice 6 • Electronic Invoicing Between Buyers And Sellers. 6 Debit / Credit Notes: 7 • Cancellation or return of supply 7 • Increase in value of supply or the amount of sales tax 7 • Input tax adjustment in respect of supply which has been 7 cancelled. Sales Tax Records 7 • Record of Sales 7 • Record of Purchases and imports 7 • Record of Payments / Receipt 7 • Other Record 8 • Retention Of Record And Documents 8 • 8 Input and Output Tax 8 • Output Tax 8 • Input Tax 8 • Tax Due 8 • Example 8 • Adjustable Input Tax 8 • Extent Of Adjustment Of Input Tax 8 • Input Tax Adjustment of Fixed Assets 8 • Non Adjustable Input Tax 8 • Partial Exemption / Apportionment 9 Sales Tax Refund 9 • Who can claim refund 9 • Filing Of Refund Claim 10 • Required Supportive Documents For Refund Claim 10 • Refund of amount overpaid 11 Adjudication 11 • Jurisdiction and Monetary Competence 11 • Requirement of show case notice 11 Appeal to the Collector (Appeals) 11 • Limitation of Time 11 • Condonation of Delay 11 • Format of Appeal 11 • Requirement of Partial payment of principal amount 11 • Grant of stay by the collector 11 • Waiver of deposit of Tax 12 • How the appeal is settled 12 Appeal to the Appellate Tribunal 12 • Limitation and Computation of time 12 • Condonation of delay 12 • Payment of appeal fee 12 Reference to the High Court 12 • Persons legible to file reference to the High Court 12 • Limitation of Time 12 • Issue on which reference can be filed 12 • Grant of stay by the High Court 12 • Number of copies of application 12 • Application Fee 12 Leave to Appeal to the Supreme Court 12 Alternate Dispute Resolution Committee 12 Taxpayer's Authorised Representative 13 • Who can be authorised? 13 • Who cannot be authorised? 13 • How to appoint an authorised representative 13 Recovery 13 Sales Tax Audit 14 • Advanced Audit Notice 14 • Audit Observation 15 • Audit Report 15 • Concessions 15 Sales Tax Return • Return 16 • Instructions 18 WHAT IS SALES TAX Input tax:- Input tax is the tax paid by registered person on Sales Tax is a tax levied by the Federal the taxable goods and services purchased or Government under the Sales Tax Act, 1990, on acquired by him. This includes the sales tax paid sale and supply of goods and services and on on imports. the goods imported into Pakistan. Input Tax Adjustment:- Definitions and meanings of commonly used Input tax adjustment is the deduction of input tax terms. from out put tax to arrive at the net amount of sales tax payable by the taxpayer. Since sales Adjudication:- tax is a value added tax, it is to be charged at It is the process leading to a judicial decision by each incremental stage of value addition, an officer of sales tax vested with power and otherwise there may occur double taxation. Input jurisdiction under section 45 of the Sales Tax tax is adjusted against output tax so as to avoid Act, 19990, in case of dispute between Sales such double taxation and to calculate the correct Tax authorities and the taxpayer regarding amount of tax due to the government. matters such as, assessment of tax, charging of additional tax, imposition of penalty, recovery of Output tax:- amount erroneously refunded or any other It is the sales tax charged and levied on the sale contravention under the sales tax law or the or supply of goods or services on which sales rules made thereunder. tax is leviable. Authorised Representative:- Services:- A person authorized by a taxpayer to represent Sales tax is also leviable on rendering of certain him or appear on his behalf before the Appellate services such as hotels, marriage halls, clubs, Tribunal or any other adjudicating authority. caterers, advertisements, custom agents, ship chandlers, stevedores, courier services, beauty Commercial Importer:- parlors, beauty clinics and slimming clinics. . An importer who imports taxable goods for further supply in same state. Supply:- Supply includes sale or other disposition of Composite Invoice:- goods in furtherance of business carried out for An invoice which shows the sale of taxable as consideration including putting to private, well as exempt goods. business or non business use of goods acquired, produced or manufactured in the Due Tax:- course of business. It is the amount of net tax payable by a registered person along with the return. Tax Period:- Tax period means a period of one month or such Exempt Supply:- other period as the Federal Exempt supply means a supply which is exempt Government in the Official Gazette may specify. from tax under section 13 of The Sales Tax Act 1990. Taxable Goods:- Taxable Goods means all goods other than Goods:- those which have been exempted from sales tax Goods include every kind of movable property under section 13 of the Sales Tax Act 1990. other than actionable claims, money, stocks, shares and securities. Value of Supply:- It is the value of goods or services determined to Invoice:- arrive at the amount of tax due. Under section 23 of the Act a registered person making a taxable supply has to issue a serially Value of Imported Goods:- numbered tax invoice at the time of supply of Value for the purpose of sales tax on imported goods. goods means the value determined under section 25 or section 25-B of the Customs Act 1 Brochure 015 Sales Tax Guide 1969, including the amount of customs duties • Courier Services and central excise duty levied thereon. Beside these services there are three excisable services on which Federal Excise duty is Zero –Rated Supply:- collected in the sales tax mode. These are: Zero rated supply means a taxable supply which is charged to tax at the rate of zero percent. It is • Telecommunication services; different from exempt supply in the sense that in • Travel by air or rail ( A/C, 1st class only); case of exemption no sales tax is leviable and whereas zero rated goods are chargeable to • Carriage of goods by air sales tax but at the rate of zero percent. Added benefit of zero- rated supplies is that input adjustment/refund of sales tax paid on inputs is Imports into Pakistan admissible. All goods imported into Pakistan are liable to sales tax at the time of mport, except goods SCOPE OF THE TAX specifically exempted under section 13 as mentioned in Sixth Schedule to the Act. Sales tax applies to the following: EXEMPT GOODS. Goods All goods are taxable except those that have Under section 13 of The Sales Tax Act 1990, the been exempted under section 13 of the Sales Sixth Schedule of the Sales Tax Act, 1990 Tax Act, 1990. For sales tax purposes goods specifically and explicitly mentions those goods include every kind of movable property other on which exemption of sales tax is available. than actionable claims, money, stocks, shares Other exemptions are available in various and securities. notifications (SROs) issued by the Government under section13. A complete list of such goods Services:- can be obtained from local Sales Tax Office or The following services have been brought under sales tax official web site , www.cbr.gov .pk. the sales tax regime through respective Provincial Ordinances and Islamabad Capital REGISTRATION Territory Ordinance. Any person providing or rendering the following services should register Who is to be registered? with the sales tax department and pay sales tax. a. All importers b. All wholesalers (including dealers) and distributors • Services provided or rendered by hotels, c. Manufacturers not falling in marriage halls, lawns, clubs and caterers. cottage industry. {Cottage industry is defined as having • Advertisements on Television and Radio annual turnover below Rs.5 excluding advertisements; million and whose annual utility bill (including electricity , gas o sponsored by a Government Agency for and telephone) does not exceed health education; rupees six hundred thousand}. o public service messages if telecast on d. Retailers (having value of television by World Wildlife Funds for supplies of over 5 million Nature or UNICEF. rupees, in any tax period during the last 12 months. • Services provided or rendered by persons e. A person required under any authorized to transact business on behalf of Provincial or Federal Law to be others; registered for purpose of any duty or tax collected or paid as if o custom agents; it were a levy of sales tax, e.g. o ship chandlers; service providers like hotels, o stevedores. clubs, caterers, customs agents, 2 Brochure 015 Sales Tax Guide ship chandlers, stevedores, courier services etc. Where a person is to be registered? f. Persons making zero-rated 1. A corporate person (listed/ unlisted supplies, including commercial public company, private limited exporter who intends to obtain company) has to be registered under sales tax refund against his zero the Collectorate where the registered rated supplies . office of the businesss is located. 2. A non-corporate person is to be g. A person who is required to be registered under the collectorate, where registered by virtue of aforesaid the business is actually carried on. criteria,but still avoids registration, can be compulsorily 3. In case of non-corporate person having registered by the department, single manufacturing unit and the same after proper enquiry , under sub- is located in a different place than the rule 1 of Rule 6 of Sales Tax business premises, in the Collectorate Rules, 2006. having jurisdiction over the manufacturing unit. A corporate person Procedure of Registration has the option of transferring his registration to the place of business. 1. The application may be submitted electronically on Form STR-1 as well as Information to be furnished for either through post or courier services to registration Central Registration Office (CRO). Application can also be sent to Local I. Complete business name Registration Office (LRO) in the form of II. . Business nature, main / hard copy. The LRO after proper activity or service; scrutiny of documents and necessary editing of the application and particulars, III. Complete address of Head electronically forwards the application to Office and all business CRO. units,godowns,outlets mentioning, phone, fax, e- 2. All the columns of the Forms have to be mail, electricity, gas duly filled in as per instructions given consumer no. etc. with the Form. IV. All Bank account numbers, with name and address. V. NTN (National Tax Number) 3. After verification, the Central VI. NIC (National Identity Card Registration Office will issue a Number) of the owner, Registration Certificate bearing partners or directors of the registration number and mail the same business (passport number to the Registered Person, on a in case of foreigner). prescribed Form (STR-5) VII. In case of a company, registration number and date of incorporation. Office (CRO) normally verifies the contents VIII. Every director / member of from the data available with it, but has an AOP has to fill in STR – 1 authority to get an enquiry conducted (A) Form. through Local Registration Office, to verify IX. Date of commencement of contents of declaration by a person. The business and initial capital CRO may reject the application within fifteen employed. days from the date, the complete application is received in CRO, under intimation to the X. The mode of maintenances applicant, specifying the reasons for such of business records should rejection. also be mentioned. 3 Brochure 015 Sales Tax Guide • who ceases to carry on the business, or Change in particulars of Registration • whose supplies become exempt from sales tax, or In case there is a change in the name • whose turnover becomes less than the asddress , or other particulars as threshold level stated in the registration certificate, the registered peson shall notify the can apply for cancellation of the registration. change in the prescribed form STR-2 to the CRO within fourteen days of such change. The change in the business category shall be allowed FILING OF SALES TAX RETURNS after LRO has verified the manufacturing facility and confirmed A Sales Tax return is the taxpayer's document of the status as industrial consumer of declaration through which taxpayer not only the electricity and gas distribution furnishes the details of transactions during a tax companies. period but also deposits his Sales Tax liability. On the return form, the taxpayer declares for a Transfer of Registration particular tax period and respective input tax and output tax, at prescribed rate of Sale Tax. In In case a registered person intends to case input tax exceeds output tax, the amount of shift his business activity from the refund claimed or excess input tax is also jurisdiction of one collectorate, to declared in the return. For different categories of another collectorate, or as the case taxpayers, monthly, quarterly or annual returns may be to an RTO or LTU, or he has may be filed on prescribed format as follows:- any other valid reason for such transfer, he shall apply to the CRO for Monthly Return transfer of his registration , along with Under the standard procedure a registered form STR-2. The CRO may subject to person is required to file monthly return by the such conditions, limitations or 15th day of the month following the period in restrictions as it may deem fit to which the supplies were made, in the designated impose, by an order , transfer the branches of National Bank of Pakistan. In case registration of a registered person of certain categories as mentioned below from the jurisdiction of one procedure has been devised to file return on collectorate , to another collectorate , monthly and quarterly basis. or as the case may be to the LTU or RTO. The return for the tax period in which the registration is transferred Quarterly Return shall be filed in the collectorate from The taxpayers falling exclusively in the category where the registration is transferred. of commercial importer, i.e the importer who imports taxable goods for business activity other Revised Registration Certificate. than industrial use of such goods or In case of multiple registrations, the manufacturing by himself, is required to file the registered person shall apply on Form return on quarterly basis. STR-1 for single registration to the CRO which after ascertaining tax Annual Return liabilities from concerned Collectorate A private or public, Ltd Company is to file annual shall issue revised registration Sales Tax return, for a financial year by the 30th certificate in which previous September of the following financial year. registration number shall be merged. Electronic Filing Facility of Electronic filing of Sales Tax return Deregistration has also been made available to the following categories of registered persons. A registered person can be deregistered 4 Brochure 015 Sales Tax Guide a). the registered persons falling in Tax Rate the jurisdiction of the Large Three different rates in the slabs of 15%' 17.5% Taxpayers Units, Karachi and, and 20% have been maintained. Sales Tax is Lahore. levied at the rate of 20% on the import and supply of seventy items as mentioned in Table-1 b). the private and public Ltd of the SRO 466(1)/2007 dated 27-06-2007, companies registered in any whereas seven items mentioned in Table-2 of Collectorate of Sales Tax. the same SRO Notification are subject to sales tax at the rate of 17.5%. The remaining goods or c). other taxpayers who may like to services are subject to the rate of 15%, unless opt for electronic filing of sales they happen to be exempt from sales tax under tax returns. the sixth schedule to the Sales Tax Act, 1990. The procedure for e-filing has been laid down in Zero Rating the Sales Tax General Order Zero rated goods are those goods on which the No.4/2007.Aregistered person shall obtain a impact of tax paid is offset by subsequently unique identifier and password by visiting FBR's allowing refund or input adjustment equivalent web portal at e.fbr.gov.pk. He can then file the to the tax already paid. Zero rating is different return by selecting declaration "sales tax" from from exemption in the sense that no tax is to be the web portal. The return data shall be filled in paid on the exempt goods whereas in case of a web form and directly transferred to FBR's zero rated goods not only that no sales tax is server. payable on supply but refund or input tax adjustment of tax already paid is allowed. Record of Electronic Return Following categories of goods fall in the The electronic sales tax return and its relevant category of zero rated goods: attachments, if any , shall be kept in electronic record of the registered person and shall be (a) All exports (except those made by land route produced to the officer- in- charge on demand to Afghanistan) are zero-rated. along with the supportive documents. If the delay is beyond 15 days, a penalty of Rs.5000/= (b) Other zero-rated supplies are mentioned in is payable. section 4 and the Fifth Schedule of the Sales Tax Act, 1990, which include supplies to Penalties for Late Return Filing diplomats, privileged persons and privileged If a return is not filed within 15 days after the end organizations, supplies of raw materials to of the relevant tax period, a registered person Export Processing Zones, will be liable to a penalty besides additional tax and at the rate of Rs 100/- per day. If the delay is beyond 15 days , a penalty of Rs. Five (c) Supplies made against international tenders. Thousand is payable. A person making both zero-rated supplies and If full amount due is not paid, any outstanding taxable supplies or providing taxable services balance will also attract additional tax and a will charge sales tax only on the taxable supplies penalty. /services . If a registered person fails to deposit the correct VALUE OF SUPPLY amount of tax for two consecutive months he/she will be deemed to have committed a tax For sales tax purposes, 'value' means the value fraud for which the penalty is Rs. 10,000 or five on which amount of sales tax is calculated. In percent of the amount of tax involved, whichever case of local supply, the value is the amount is higher, besides prosecution. paid for the goods or services including all the federal and provincial taxes but excluding the SALES TAX RATES amount of sales tax. Normal trade discounts are allowed under sales tax law. 5 Brochure 015 Sales Tax Guide For imported goods the value means the value • name, address & registration number of the determined under the Customs Act, 1969 supplier; including the amount of customs duty and federal excise duty. • name, address & registration number of the buyer; The value of supply of goods as listed in the Third Schedule of the Sales tax Act 1990 is • date of issue of invoice; based on the retail price printed on the product. The goods include fruit and vegetable juices, ice • description / quantity of goods; cream, aerated water and beverages and cigarettes. • value, exclusive of tax; TIME OF SUPPLY • amount of sales tax; and Sales tax is chargeable at the time of supply of goods or services. The time of supply means the time of delivery of goods by the supplier. • the rate of discount, if offered; EXPLANATION • value inclusive of tax. a) Where any goods are supplied by the registered person to an associated person and Composite Invoice: the goods are not to be removed , the time of If more than one type of goods or services such supply shall be the time at which the goods are as zero rated, exempt and taxable is included in made available to the recipient. the invoice, it must show the quantity, the amount payable, the rate of sales tax and the b) Where the goods are supplied under hire – amount of tax for each type. purchase agreement, the time of supply shall be the time at which the agreement is entered into. Electronic Invoicing Between Buyers And Sellers A procedure has been devised for the registered persons who opt for Imported Goods electronic transmission of sales tax invoices. The time when sales tax is applicable for the Every registered person who wishes to use imported goods is the time of importation i.e. electronic invoicing system shall seek prior filing of bill of entry or customs declaration. authorization in writing, from the concerned Sales tax on imported goods is collected in the collector ,before issuing electronic invoices. The same manner and at the same time as if it were registered person shall issue an electronic sale customs duties on imported goods. tax invoice for every taxable supply made by him, containing such information as required Services under section 23 of the Act.The registered The time of supply for services rendered is the person shall retain the record and documents date when the service to be performed is for a period of five years on electronic media,. completed. A sales tax invoice may be generated and SALES TAX INVOICE transmitted electronically where the authenticity of the origin and integrity of the invoice data are In terms of section 23 of the Sales Tax Act, 1990 guaranteed by means of either an advanced a registered person must provide a sales tax electronic signature or electronic data invoice for all taxable supplies. interchange or by any other means approved by the collector.The registered person shall simultaneously transmit a copy of all such The tax invoice should contain the following electronically issued invoices to the Collector of information; Sales Tax. Same shall apply to the buyer who receives electronic invoices from the registered • a serial number supplier. 6 Brochure 015 Sales Tax Guide "Debit Note" otherwise the contents of the debit note are similar to credit note. Debit/Credit Notes: Input tax adjustment in respect of supply which has been cancelled:- Debit or credit note may be issued to reduce or The buyer shall not be entitled to claim input tax increase the amount of sales tax payable on a in respect of the supply which has been supply if the amount originally charged has cancelled or returned to the supplier or in changed because of return of goods or for some respect of which the amount of tax was reduced. other valid reason. In situations, where input tax has already been Cancellation or return of supply:- claimed by the buyer, the amount of input ax Where a registered person has made a supply, shall be increased or reduced by the and such supply or part thereof is cancelled or corresponding amount as mentioned in the Debit returned, the buyer or the recipient shall issue a note or Credit note, in the return for the period in debit note (in duplicate) in respect of such which respective note was issued. supply or part thereof, indicating the quantity returned or the supply of which has been SALES TAX RECORDS cancelled, its value determined on the basis of the value of supply, as shown in the tax invoice A registered person must keep a record in issued by the supplier and the amount of related English or Urdu of all the goods and services sales tax paid thereon. In such a situation, the supplied, purchased or imported in the course of supplier shall issue a credit note with the business. following particulars. Record of Sales The record of sales should indicate the following i. Name and registration details of goods supplied or services rendered: number of supplier ii. Name and registration • description; number of recipient. • quantity; iii. Number and date of • value; original Sales Tax • name and address of the customer, and invoice. • amount of tax charged. iv. The original value and Sales Tax as in original At the end of each month, a registered person invoice. must add up the sales tax shown in these v. The revised value and records, and transfer the total to sales tax Sales Tax. account as output tax. vi. The difference of value and Sales Tax Record of Purchases and imports adjustable. The record of purchases and imports should vii. The reason for revision indicate the following details of goods purchased of value; and or received or services hired: signature and seal of authorized person • description; issuing the note. • quantity; • value; Increase in value of supply or amount of • name, address and registration number of sales tax:- the supplier, If for any reason the value of supply or the amount of Sales Tax mentioned in the invoice • amount of tax paid on purchases. issued has increased the supplier shall issue a debit note (in duplicate, with the particulars same as above) and vice versa the buyer shall Record of Payments/Receipts issue a credit note. A debit note must be headed All payments or receipts of amount of sales tax on purchases or supplies above Rs. 50,000 7 Brochure 015 Sales Tax Guide (except utility bills) should be made through An Example bank instruments indicating specified bank For example if a registered person has bought accounts of both the persons i.e., sellers and goods that cost Rs 100 and he/she is charged purchasers. It is recommended that records/ Rs 15 as sales tax (input tax) at the rate of photocopies of all bank instruments through 15% his total purchase price becomes Rs 115. If which payments of sales tax are made or he/she sells the goods for Rs 200 and charges received must be kept along with bank Rs 30 @ 15%(as output tax) his total sale price statements for the purpose of compliance of becomes Rs 230. section 73 of the Act and to avoid audit complications. Output tax (15% of 200) = Rs. 30 Less: Input tax (15% of 100) = Rs. 15 Other Records Tax due (Rs. 30 minus Rs. 15) = Rs. 15 A registered person should also keep record of Adjustable Input Tax • Zero-rated and exempt supplies, In a particular tax period, a registered person can adjust input tax paid on goods and services • Record of invoices, credit notes, debit notes, purchased from local market, imported from bank statements, inventory records, abroad and goods purchased in auction during that tax period. He/she can also claim input tax • Utility bills, salary and labor bills, rental paid in the immediate twelve preceding tax agreements, sale purchase agreements and periods by mentioning the reasons for not lease agreements. claiming it earlier on the sales tax return. Extent of Adjustment of Input Tax Retention Of Record And Documents In relation to tax period, a registered person A registered person is required to maintain a shall not be allowed to adjust input tax in excess record and documents for a period of five years of ninety percent of the output tax for that tax after the end of the tax period to which such period. The adjustment or refund of remaining record and documents relate. input tax shall be made on yearly basis in the second month following the end of the financial INPUT TAX AND OUTPUT TAX year of the registered person. . An important feature of the sales tax is the adjustment of input tax paid on purchases and Input Tax Adjustment on Fixed Assets imports, meaning thereby that a registered The tax charged on acquisition of fixed assets person has to pay sales tax only on his value shall be adjustable against the output tax in addition. twelve equal monthly installments after the start of production of a new unit. Output tax It is the total amount of sales tax charged at Non-Adjustable Input Tax current rate of sales tax on taxable sales made Input tax cannot be adjusted on purchases of during the month i.e. total sales excluding goods and services that are not used in making exempt and zero-rated supplies. of taxable supplies. Input tax is also not adjustable on the following Input tax goods, if acquired other than as stock-in-trade: It is the amount paid by the registered person on business purchases and imports. He/she can claim a deduction for the sales tax paid as input • Vehicles falling in chapter 87 of the First tax if used in the manufacture of taxable Schedule to the Customs Act, 1969. supplies. • Food, beverage, garments, fabrics etc and Tax Due consumption on entertainment: For a particular tax period it will be the output tax minus input tax during that tax period.. • Gifts and give aways. 8 Brochure 015 Sales Tax Guide For further details please see SRO 490(I)/2004 Suppose: dated June 12th 2004. VTS=90, VES=60 then, A tax credit cannot be claimed unless the registered person holds a valid tax invoice or bill RITC (on taxable supplies) = 90 X 50 of entry or treasury challan Form in case of (90+60) goods purchased in auction. = 30 Input tax credit cannot be claimed also if Monthly adjustment of input tax claimed by a payment of the amount of sales tax is not made registered person through above formula shall or received through banking channel as be treated as provisional adjustment and at the prescribed in section 73 of the Act. end of each financial year, the registered person shall make final adjustment on the basis of Partial Exemption / Apportionment taxable and exempt supplies made during the Under the Sales Tax law, adjustment of input tax course of that year. paid on raw materials, is admissible only in case of taxable supplies. The law does not allow adjustment of input tax paid on raw materials SALES TAX REFUNDS relating to exempt supplies. o If the input tax paid by a registered There may be situations, where registered person on taxable purchases made persons make taxable and exempt supplies during a tax period exceeds the output simultaneously. In such situation following tax on account of zero rated local formula has been devised in Chapter iv of Sales supplies or export made during that tax Tax Rules 2006: period, the excess amount of input tax RITC (on taxable supplies) = VTS X RIT shall be refunded to the registered (VTS + VES) person not later than forty five days of Where filing of refund claim in such manner and subject to such conditions as the board RITC=Residual input tax credit may , by a notification in the official VTS= Value of Taxable Supplies Gazette specify. Who can claim refund? VES= Value of Exempt Supplies Refund of sales tax paid as input tax can be claimed by the following registered persons in RIT= Residual Input Tax the respective situations: In the above formula, "residual input tax" means the amount of tax paid on raw materials, components and capital goods having used for (a) Registered manufacturer- making taxable supplies as well as exempt cum-exporters and commercial supplies, but does not include the input tax paid exporters who zero rate all or on raw materials used wholly for making taxable part of their supplies under or exempt supplies. section 4 of the Act; An Example (b) registered persons who If the amount of tax paid on raw materials, acquire tax paid inputs for use components and capital goods used for taxable thereof in the manufacture of as well as exempt supplies is Rs. 100. If out of goods chargeable to sales tax at this amount of Rs. 100, Rs. 20 is paid for inputs the rate of zero percent under used in taxable supplies and Rs. 30 is paid for the Act or a notification issued inputs used in the production of exempt supplies there-under then Rs. 50 i.e. 100-(20+30) is the "residual (c) Registered persons claiming input tax". refund of the excess amount of input tax which could not be Now the residual input tax credit on taxable consumed within three months; supplies can be calculated as below 9 Brochure 015 Sales Tax Guide (d) Registered persons who customs officers; in case of acquire tax paid inputs used in claims by persons other than the export of goods , local manufacturer-cum-exporter of supply of which is exempt under goods zero-rated in a the Act or any notification issued notification issued under section there-under. 4 of the Act. (e) Refund can also be claimed Provided that in if an amount of sales tax is paid case of imports or exports inadvertently or by mistake. processed through PACCS, may also be submission of goods declaration (f) Refund may also be claimed shall not be required and cases if an amount is paid on demand shall be processed by cross- of the department, but matching of the declarations subsequently the demand is set with the data available in the aside by any competent system. authority, Tribunal or Court. (d) copy of House and Master bill of Filing Of Refund Claim. lading and airway bill or as the case may be, railway receipt in Monthly sales tax return filed by a claimant shall token or verification of the be treated as a refund claim once all the goods taken out of Pakistan; supportive documents including the requisite and data in the format or software has been received. No refund claim shall be entertained if (e) statement of the tax paid inputs, the claimant fails to furnish the claim on the in respect of which refund is prescribed software alongwith the supportive claimed by the claimants other documents within sixty days of the filing of than the manufacturers of the return. goods zero-rated for supplies. Required Supportive Documents For Refund (2) In addition to the documents Claim. specified above, a commercial exporter shall submit bank credit advice issued by the The refund claimant shall submit to the Refund concerned bank and copy of the duty drawback Division of the concerned Collectorate , RTO or order, if issued by the customs authorities. Large Taxpayer unit , as the case may be, the refund claim in computer diskette in the (3) Where the refund claim is filed prescribed format or software along-with the under section 66 of the Act, the claimant shall following documents, namely:- submit an application for refund indicating his name, address, registration number, the amount (a) Input tax invoices or as the case of sales tax refund claimed and reasons for may be, goods declaration for seeking such refund along-with following import in respect of which documents, namely:--- refund is being claimed; (a) input tax invoices in respect of (b) output tax invoices and which refund is claimed; summary of invoices for local zero rated goods. (b) proof of payment of input tax claimed as refund; and (c) goods declaration for export (quadruplicate copy) indicating (c) copy of the relevant order on the Mate Receipt number with date basis of which refund is claimed. or airway bill or railway receipt or postal receipt besides the examination report endorsed on (4) The refund claimed under the reverse side thereof by the section 66 of the Act shall be sanctioned after 10 Brochure 015 Sales Tax Guide verifying that no adjustment or refund of input date, requiring him to show cause for payment tax has been claimed earlier and that the goods of amount specified in the notice. have been duly accounted for in the inventory records and the invoices claimed are validated When the recovery of tax or refund is by the CREST (Computerised Risk – Based necessitated due to any inadvertence , error or Evaluation of Sales Tax) System. misconstruction, the person liable to make the payment shall be served with show cause notice within three years of the relevant date. The expression relevant date means the time when Refund of Amount Overpaid the tax was due to be paid , and in case where If a registered person has over paid sales tax tax has been erroneously refunded, the date of because of error, he/she may request a refund its refund. of the over paid amount from the tax authorities within one year after the payment is made or APPEAL TO THE COLLECTOR APPEALS.;- after the decision or order causing the refund is announced from the end of the period for which An appeal can be field with the Collector a claim is made. (Appeals) against the order-in-original passed by the Additional Collector, Deputy Collector, Assistant Collector and Superintendent. ADJUDICATION Limitation of time:- In situations which involve contravention on the An appeal before the collector (Appeals), has to part of the registered person with respect to be filed within thirty days of the receipt of assessment of tax, recovery of amount decision or order passed by the Additional erroneously refunded, charging of default Collector, Deputy Collector, Assistant Collector surcharge, imposition of penalty and any other or Superintendent. contravention under the Sales Tax Act, the sales tax officers are vested with the powers and Condonation of delay:- jurisdiction to adjudicate such cases after An appeal preferred after the expiry of thirty issuing the proper show cause notice and days may be admitted by the Collector (Appeals) providing opportunity of hearing to the taxpayer. if he is satisfied that the appellant has sufficient cause for not preferring the appeal within the Jurisdiction and Monetary Competence:- specified period. For the purpose of adjudication , the jurisdiction of respective adjudicating officers is fixed Format of Appeal:- according to the amount of tax involved or No specific format for appeal has been amount erroneously refunded as following: prescribed under the law.It is however advisable that Memo of appeal should be accompanied by Additional Collector Unlimited supporting documents such as show cause notice issued to the appellant by the adjudicating Deputy Collector Above Rs.1 million officer at the original stage, order-in-original And below Rs.2.5 passed by the adjudicating authority and the million. documentary evidential material in support of the appellant. Assistant Collector Above Rs.10000 and --- below Rs.1 million Requirement of partial payment of principal amount:- Superintendent Below Rs.10000 Any person desirous of, preferring an appeal against any decision or order relating to any tax Requirement of show cause notices for demand or any penalty imposed under the Sales adjudication:- Tax Act, shall , before preferring the appeal When the tax is not levied, short levied or deposit 15% of the principal amount of tax under erroneously refunded by reason of some such decision or order. collusion or some deliberate act, the person liable to pay the tax or refund shall be served Grant of stay by the Collector:- with a notice within five years of the relevant 11 Brochure 015 Sales Tax Guide Once the appellant has deposited 15% of the The person aggrieved by the order of Appellate principal amount of tax, recovery of remaining Tribunal may prefer an application to the High amount of tax due shall be stayed for a period Court. not exceeding six months following the day on which the 15% amount of principal tax was Limitation of Time:- deposited, unless the case is finally decided The reference has to be filed within ninety days earlier. of the communication of the order of the Appellate Tribunal. Waiver of prior deposit of tax:- In any case, where Collector (Appeals) is Issues on which reference can be filed:- satisfied that the deposit of tax as aforesaid, is Reference to the High Court can be filed if a likely to cause undue hardship to the appellant, question of law arises out of the Appellate he may dispense with such deposit, subject to Tribunal's order, against which application is such conditions or restrictions, he may deem fit being preferred. to impose. Grant of stay by the High Court: How the appeal is settled:- Notwithstanding that a reference has been made The Collector of Sales Tax (Appeals) may, after to the High Court, the tax shall be payable in giving both parties to the appeal an opportunity accordance with the order of the Appellate of being heard, pass such order as be thinks fit, Tribunal. However, where a recovery of tax has confirming, varying, altering, setting aside or been stayed by the High Court by an order, such annulling the decision or order appealed against. order shall cease to have effect on the expiration of a period of six months following the day on APPEAL TO THE APPELLATE TRIBUNAL which it is made unless the reference is decided, or such order is withdrawn , by the High Court, An appeal can be filed against the order of the earlier. Collector(Appeals) before the Appellate Tribunal. Number of Copies of application:- The application must be made in triplicate. Limitation and computation of time:- The limitation for preferring an appeal against Application Fee:- any order or decision of an officer of Sales Tax The application must be accompanied with a under the Act is 60 days from the date of receipt payment challan showing deposit of Rs. 100 in of such order or decision. The day on which the the treasury, or National Bank of Pakistan or order is passed and the period upto issue and State Bank of Pakistan. receipt of the order is to be excluded in computing the period of limitation of 60 days. LEAVE TO APPEAL TO THE SUPREME COURT:- Condonation of delay:- Against the order of the High Court a leave to The Appellate Tribunal has been empowered to appeal can be sought from the Supreme Court condone the delay in filing the appeal, if it is of Pakistan. satisfied that the appellant had sufficient cause for not filing the appeal within time. Alternative Dispute Resolution:- With a purpose to reduce the volume of long Payment of Appeal fee:- pending disputes between the department and For filing appeal a fee of Rs. 1000 has to be the taxpayers the government has devised an deposited in the government Treasury ( or in any alternative arrangement whereby disputes may designated branch of the National Bank of be settled between the parties out of court. This Pakistan) under the head "B02341-Sales Tax". arrangement has been provided for in section 47- A of the Sales Tax Act, 1990, whereby REFERENCE TO THE HIGH COURT taxpayers can apply to the Board for constitution of Alternative Dispute Resolution Committee. Persons legible to file reference to the High Only those cases can be requested for Court:- alternative dispute resolution which are pending at some appellate forum. The committee 12 Brochure 015 Sales Tax Guide comprises one chairman and two members. The iii) A person who is undischarged chairman and one member of the committee are insolvent. from the private sector whereas the second member is to be a Collector or an Additional On receipt of complaint for misconduct against Collector. The applicant taxpayer is to submit an authorized representative, the adjudicating the application to the Board in four copies, i.e, authority, Appellate Tribunal or the Board may one copy for each of the official on the panel of disqualify him from representing the taxpayer the committee and the remaining for the record. The application should contain facts and How to appoint an authorized arguments on the case and supporting representative:- references such as copies of show cause notice, In order to appoint his authorized representative, order- in –original, order- in- appeal and citations a taxpayer shall issue a letter of authorization, and authorities to be quoted, if any.The Board, duly signed by the proprietor, partner or director after scrutinizing the application , constitutes the of the company or, business concern, which committee. The committee after affording the shall be submitted by the authorized hearing opportunity to both the parties representative before the adjudicating authority concludes its report of recommendations and or Appellate Tribunal. forwards the same to the Board. The Board may on the recommendation of the committee, pass such order as it deems appropriate. In case the RECOVERY matter is already sub-judice before any authority, or tribunal or court, an agreement Initiation of Recovery made between the registered person and the Once an amount of government dues is Board in the light of recommendations of the adjudged against the taxpayer, on expiry of thirty committee shall be submitted before that days from the date of such judgment, the authority, tribunal or the court for consideration referring authority i.e, an officer not below the and orders as deemed appropriate. rank of an Assistant Collector, desiring to recover government dues may deduct the TAXPAYER'S AUTHORIZED amount from any money owing to the person REPRESENTATIVES from whom such amount is recoverable and which may be at the disposal or in the control of Who can be authorized?:- such officer. A taxpayer can authorize the following persons to represent the taxpayer before the adjudicating In case the government dues are not fully authority and the Appellate Tribunal. recovered by way of aforesaid manner, the referring authority may,- i) A full time employer of the taxpayer, holding at least a (a) serve a notice to the Sales Tax, bachelor degree. Customs, Federal Excise and ii) A practising lawyer Income Tax officers to deduct iii) A person holding a bachelor or the Government dues from any Masters degree in Commerce. money owing to the defaulter iv) A retired officer of Sales Tax, which may be under their Customs or Federal Excise control; and a copy of such department who has put in at notice shall be endorsed to the least 10 years of satisfactory defaulter; service not lower than post of an Assistant collector. (b) require by notice in writing, any v) An accountant. person or organization who holds, or may subsequently Who cannot be authorised?:- hold, any money for or on i) A person who has been convicted account of the defaulter, to pay of criminal proceedings. to such officer the amount ii) A person compulsorily dismissed or specified in the notice; retired from service. 13 Brochure 015 Sales Tax Guide (c) require, by notice in writing, the In the event of failure of aforesaid recovery customs officers to stop the measures taken by the referring authority ,the clearance of any goods referring authority, shall issue a demand note, imported by the defaulter; and to the Recovery Officer, specifying therein the details of Government dues meant for recovery (d) attach the bank accounts of the and shall also certify that the formalities under defaulter: clauses (a), (b), (c), (ca), (d) and (f) of sub- section (1) of section 48 of the Act have been Either before or after the initiation of recovery completed and there exists no bar or stay order proceedings, the Collector may, if so requested against the proposed recovery. by the person concerned, recover the dues in such installments as he may deem proper. Attachment and sale of property.— The Recovery Officer, on receipt of the demand In case a registered person pays the amount of note, shall serve upon the defaulter a notice and tax less than the due tax as indicated in his his movable and immovable property shall stand return, the referring authority may directly attached and subsequently shall be sold if the proceed to recover the short-paid amount by recovery is not otherwise effected. attachment of the bank accounts of the defaulter or through stoppage of clearances from the SALES TAX AUDIT business premises, , after serving a notice for payment of the short-paid amount in three days. All registered/enrolled taxpayers are liable to audit by authorized sales tax Auditors at least Stoppage of clearances and sealing of once in a year. business premises.— (1) In case the government dues are not In some cases Chartered Accountant or a Cost recovered in the aforesaid manner, the referring & Management Accountant appointed by the authority shall serve upon the defaulter a notice , CBR may also conduct audit. informing him that removal of any goods from his business premises shall be stopped with Advanced Audit Notice effect from the date specified in the notice till The local Sales Tax Office informs the such time the dues are paid or recovered in full: registered person about a proposed visit of the auditor in advance. The advance notice Provided that if the government dues still remain includes: unpaid, the referring authority shall seal the business premises of the defaulter till such time • details of the record required to be audited; the dues are paid or recovered in full. • the period to be covered; (2) If the referring authority is satisfied that the defaulter is likely to conceal, remove or • starting date for the audit; and dispose of the whole or any part of such of his movable or immovable property, as shall be • name of the auditors. liable to attachment in the process of recovery, and that the realization of government dues in Sometimes however, audit may be conducted consequence be delayed or obstructed, he may without advance notice. In such an event, the at any time after the issuance of the notice auditors will identify themselves, and show their direct, for reasons to be recorded in writing, authority for the visit. If there are any doubts execution of the notice by ignoring the specified about the veracity of the audit or the auditors, a time limit. registered person may contact the Collector of the local Sales Tax Office to confirm the (3) The referring authority may, if he deems information given by the auditors. fit, publish such recovery notice, in one or more newspapers circulated in the district of normal A registered person is required to cooperate with residence of the defaulter. the auditors and give all business records to them. This includes: Demand note.— • sale and purchase invoices 14 Brochure 015 Sales Tax Guide • sale and purchase ledgers or records • credit notes and debit notes • record of daily aggregate sales (if applicable), etc. • inventory records • Import documents • Bank statements Audit Observation On completion of audit, the auditors will give a copy of an audit observation pointing out any contraventions of the Act or Rules. The registered person has the right to present his point of view on these observations within fifteen days of the receipt of such observations. Audit Report In case the reply from the registered person is not received within 15 days or the Assistant Collector Audit is not satisfied with the reply, he/she issues an audit report specifying the violations of the Act or rules committed by the registered person along with the amount of tax or charge payable by the registered person. Concessions If a registered person deposits the amount of tax short paid or evaded along with additional tax before he/she receives a notice for audit, penalty shall not be payable. However, if the same is done any time during the audit or before issuance of audit report, he/she would have to pay 25 percent of the penalty payable under section 33 of the Act. In rcase it is done after the show cause notice is issued, he/she would have to pay the full amount of penalty under section 33 of the Act. . 15 Brochure 015 Sales Tax Guide Government of Pakistan Sales Tax & Federal Excise Return-cum-Payment Challan Registry Front Page Name CNIC NTN (if individual) Normal Revised Monthly Quarterly mm yy STRN Tax Period Details of taxable purchases from top 20 suppliers (exclude utilities and 3rd schedule items) Note: Please provide complete invoice summary of all taxable purchases and sales electronically to CBR or manually to Collectorate, if not fully covered by details below. Supplier's STRN Purchase % Rate Sales Tax Supplier's STRN Purchase % Rate Sales Tax - 0.0% - - 0.0% - - 0.0% - - 0.0% - Sales Tax credit - 0.0% - - 0.0% - - 0.0% - - 0.0% - - 0.0% - - 0.0% - - 0.0% - - 0.0% - - 0.0% - - 0.0% - - 0.0% - - 0.0% - - 0.0% - - 0.0% - - 0.0% - Other suppliers - - Total 100% - Purchases Value Rate Sales Tax 1 Domestic taxable purchases/services @ 15% (Excl. Electricity, Natural Gas, fixed assets & 3rd Schedule items) - 15% - 2 Electricity - 15% - 3 Natural Gas - 15% - 4 Capital/ fixed assets to be credited in twelve parts Accumulated Amount x 1/12 - 15% - 5 Domestic taxable purchases @ 17.5% - 17.5% - 6 Domestic taxable purchases @ 20% - 20% - 7 Taxable Imports (excluding fixed assets) @ 15% - 15% - 8 Taxable Imports @ 17.5% - 17.5% - Sales Tax Credit 9 Taxable Imports @ 20% - 20% - 10 Others (Pl. specify - - 11 Third Schedule goods Tax Paid - 12 Less: Inadmissible input tax relating to exempt supplies/ non-taxed services etc. - 13 Exempt domestic purchases/services - 14 Exempt imports - 15 Zero-rated purchases - 16 Zero-rated imports - 17 Ship imports by ship breakers LD Tons 18 Commercial Imports (S.R.O. 645(I)/2007) Tax paid including 2% Value - 19 Input Tax for the month (Add 1 to 12) - 20 Add: Previous month credit brought forward - 21 Accumulated Credit (19 + 20) - Sales & services made/rendered Value Rate Sales Tax 22 Taxable supplies chargeable @15% (excluding third schedule items) - 15% - 23 Taxable supplies chargeable @17.5% - 17.5% - 24 Taxable supplies chargeable @20% - 20% - 25 Taxable supplies chargeable @24% (By gas companies to CNG stations) - 24% - 26 Taxable services rendered - 15% - 27 Others (Pl. specify - - 28 Third Schedule goods Tax charged - 29 Output Tax - 30 Stevedores Containers moved Nos. x Rs. 220 - Sales Tax Debit 31 Dry bulk cargo M Tons x Rs. 25 - 32 Liquid bulk cargo M Tons x Rs. 6.5 - 33 Electricity supplied to steel sector KWH x Rs. 4.75 - 34 Re-rollable scrap sold by ship breakers M Tons x Rs. 3500 - 35 Re-meltable scrap sold by ship breakers M Tons 36 Less: Sales Tax deducted by withholding agent @ 1/5th of tax invoiced - 37 Tax invoiced on sales Value - Commercial Importer 38 Tax paid (inc. 2%) at import stage on sales Differential payable - 39 Invoices issued under Special procedures Tax invoiced Value - 40 Zero-rated local sales - 41 Sales to DTRE registered persons - 42 Exempt sales - 43 Exports - 44 Debit for the month - Turn to the back page Back Page Sales Tax & Federal Excise Return-cum-Payment Challan 45 Whether excluded from Section 8B(1), under SRO 647(I)/2007 (Yes / No) 46 Admissible Credit - if 45 = Yes then 21; if 45 = No, then least of "90% of 29" or 21 or 44 - Payable - C/F - Refund 47 Payable ST - if 44 > 46 then (44 - 46) otherwise zero - 48 Excess Unadjusted Credit - if 45 = Yes and if 46 > 44 then (46 - 44) otherwise zero; if 45 = No then (21 - 46) - 49 Input tax paid on inputs consumed in zero-rated supplies/ exports (Refund Claim) - 50 Credit to be carried forward - if 49 > 48, then zero; if 49 < 48, then (48 - 49) - 51 Sales Tax withheld by the return filer (STWH) - Federal Excise Value Rate FED 52 Excisable goods cleared for domestic consumption (a) - - - 53 (b) - - - 54 (c) - - - 55 (d) - - - 56 (e) - - - 57 Excisable services rendered - - 58 Excisable goods exported - Federal Excises 59 Zero-rated clearances - 60 Exempt clearances - 61 Less: FED paid on goods used in manufacturing of Goods cleared for domestic consumption - - 62 Payable FED - Add 52 to 57 minus 61 (ignore negative value) - 63 Excise duty on import of edible oil Rs. / kg 64 Goods chargeable to special FED - 1% - 65 (-) Special FED on inputs used in manufacturing of Goods cleared for domestic consumption - 1% - 66 Payable Special FED (64 - 65) - 67 (-) FED paid on goods used in manufacturing of Goods exported (drawback) - - 68 (-) Special FED paid on goods used in manufacturing of Goods exported (drawback) - - 69 (-) Total FED Drawback (67 + 68) - - 70 Total FED (62 + 66 - 69) - PDL 71 Petroleum Development Levy PDL - Sales Tax Arrears ST liability due to late filing 72 Principal amount - 76 Default surcharge - 73 Default surcharge - 77 Penalty - 74 Penalty - 78 Surcharges 75 ARR (ST) (Add 72 to 74) - 79 ST (SUR + PEN) (76 + 77) - 80 Net Sales Tax Payable (47 + 51 + 75 + 79) - FED Arrears FED liability due to late filing Payment 81 Principal amount - 85 Default surcharge - 82 Default surcharge - 86 Penalty - 83 Penalty - 87 Surcharges 84 ARR (FED) (Add 81 to 83) - 88 FED (SUR + PEN) (85 + 86) - 89 Net FED Payable (if 70 + 84 + 88 > 0 then 70 + 84 + 88, otherwise zero) - 90 Net FED Drawback (if 70 + 84 + 88 < 0 then - (70 + 84 + 88), otherwise zero) - 91 Total Taxes Payable (71 + 80 + 89) - 92 Tax paid on normal/ original return (applicable in case of revised return) - 93 Balance Tax Payable/ Refundable (91 - 92) - I,_______________________________________________________________________, holder of CNIC Nr_______________________________________ Declaration In my capacity as self/member or partner of association of persons/principal/ officer / trustee/ representative of named above, do solemnly declare that to the best of my knowledge and belief the information given in this return is/ are correct and complete in accordance with the provisions of the Sales Tax Act, 1990, the Federal Excise Act, 2005, and rules and notifications issued thereunder. Date_______________ Stamp________________________________ Signature____________________________ CPR No. Amount Head of Account Amount Head of Accounts For Bank Use B02341 - Sales Tax B02366 - Sales Tax on services B02367 - FED in VAT mode Total Amount in Figures B02485 - Federal Excise Duty Amount Received in words : B03041 - PDL TOTAL AMOUNT PAYABLE Bank Officer's Signatures, Date & Stamp x INSTRUCTIONS-HOW TO FILL UP THE Tax Period: RETURN The tax period has to be mentioned in the (1) These instructions are illustrative only. They format "mm yy". For example, August 0 8 0 7 do not replace the legislation as laid down in 2007 is to be mentioned as the Sales Tax Act, 1990 or the Federal Excise The persons filing the quarterly return shall Act, 2005. mention the last month of the quarter. For example, in case of quarter July to 2) This return is required to be filed by all persons registered under the Sales Tax Act, September 2007, the month of 1990 and the Federal Excise Act, 2005. September 2007 should be 0 8 0 7 mentioned as follows: (3) The return shall be filed printed on both sides of paper. Sales Tax Credit (4) Form provided on website can be used for manual filing. The taxpayer should also Details of taxable purchases from Top 20 manually calculate the data and reconcile with suppliers: the ones used in the given worksheet and correct where required. The formulas have Details of top 20 local suppliers with respect to been provided for assistance only. The new tax charged are to be provided in descending efiling module is to be launched by 4th or 5th order. After providing the details for top 19 August. All corporate persons and those in suppliers, the total for the remaining suppliers is LTUs shall file the return electronically. to be provided in the last row. When a single supplier is making supplies at multiple rates of (5) Instructions relating to different parts of the sales tax, the supplies at each rate are to be return are given below: provided in separate rows. In case there are no taxable sales to registered persons and the total Registry number of suppliers does not exceed nineteen, the registered person shall not be required to CNIC: furnish separate invoice summary as prescribed under SRO 559(I)/2006 dated 5.6.2007. The registered person having the status of 'individual' or 'proprietor' is required to mention his Computerized National Identity Card Domestic Taxable purchases/ services number. In all other cases this information can @15%, 17.5% and 20%: be skipped. Data of all purchases (goods & services) subject Normal/ Revised: to tax at 15%, 17.5% and 20% is to be given here after adjustment on account of debit/ credit Normal return means the first return filed for notes. The figures for telecommunication any specific tax period. A revised return can be services including telephone will be given here. filed under section 26(3) of the Sales Tax Act, 1990. While filing the revised return, the Capital/ Fixed Assets to be credited in twelve taxpayer shall tick the relevant box and fill in all parts: the relevant data for the month including the columns which were correctly filled in the The adjustment of sales tax on each fixed asset normal return. has to be spread over twelve months. 'Accumulated amount' is the total value of fixed Monthly/ Quarterly: assets against which adjustment has not been completely made. For example, in the first All registered persons are required to file return month fixed assets valuing Rs. 8,000 (sales tax on monthly basis, except persons engaged Rs. 1200) were purchased and in the second exclusively in commercial imports, who shall month assets worth Rs. 16,000 (Sales tax Rs. file the same return on quarterly basis. 18 Brochure 015 Sales Tax Guide 2400) were purchased; in first month the tax period. This amount constitutes the accumulated purchases would be Rs. 8000 refund claim which will be processed under and adjustment of Rs. 100 would be made. In refund rules, after the required documents/ the second month, accumulated purchases information have been provided. This amount would be Rs. 24,000 and the adjustment of Rs. cannot be greater than the sum of total input tax 300 would be made. When all twelve for the month mentioned and the credit brought instalments of adjustment against a particular forward. In case, there are local sales as well, fixed asset have been availed, the value of the refund claim should be lower than the sum such asset shall not be mentioned in as aforesaid. accumulated amount. Previous month credit brought forward: Others (Pl. Specify): This is the amount of tax which could not be Data of all purchases/ imports on which sales adjusted previous month and should strictly be tax has not been paid on the standard rates the amount mentioned in the column 'Credit to (15%, 17.5% or 20%) shall be given here. A be carried forward' in the previous return. It is to brief description must also be provided in the be noted that previous month's refund claim available space. should not be included in this column. In the return for the tax period July 2007, this amount Inadmissible input tax relating to exempt shall be zero. supplies/ non-taxed services etc: Accumulated Credit: The input tax which is attributed to exempt supplies or to non-taxable services is to be This is the total input tax available for mentioned here. Any other input tax which is adjustment against output tax. This is the sum not admissible as credit is also to be included. of total admissible Input tax for the month plus If any part of input tax relates to both taxable Credit brought forward from the previous month and exempt supplies or services, inadmissible minus Refund claim. input tax is to be calculated in accordance with the Apportionment Rules as in the Sales Tax Sales Tax Debit Rules, 2006. Taxable supplies chargeable @ 15%, 17.5% Ship imports by ship-breakers: and 20%: The LDT of ships imported during the current Data of all supplies subject to tax at 15%, 17.5% month need to be mentioned. and 20% is to be given here after adjustment on account of debit/ credit notes. Commercial Imports (S.R.O. 645(I)/2007): Taxable services rendered: The commercial importers shall mention here the total amount of sales tax paid i.e. 2% under The services chargeable to sales tax under SRO 645(I)/2007 plus in addition to the tax provincial ordinances and the services subject payable under section 3(1) and 3(2). The to FED in VAT mode are to be mentioned here. amount of tax should be total tax i.e. paid at For example courier services and domestic air normal rate plus 2% tax. travel services etc. will be mentioned here. Part of input tax attributed to zero-rated Others (Pl. specify): supplies/ exports: Data of all supplies on which sales tax has not The registered person shall work out the been paid on the standard rates (15%, 17.5% or amount of input tax relating to inputs consumed 20%) shall be given here. A brief description in zero-rated supplies or exports made during 19 Brochure 015 Sales Tax Guide must also be provided in the available space. If a registered person is also withholding sales tax under SRO 660(I)/2007, he shall mention Electricity supplied to steel sector: the tax deducted during the tax period from the amounts payable to suppliers. The electricity distribution companies shall mention the units supplied to steel sector as Federal Excise Duty covered under the Sales Tax Special Procedures Rules, 2007, on which sales tax is Excisable goods cleared for domestic payable at the rate of Rs. 4.75 per unit. Space has been provided for five types of Sales Tax deducted by withholding agent @ excisable goods. If such goods are more than 1/5th of tax invoiced: five, then top four in terms of highest duty payable should be specified and the rest should This column allows a registered person to be clubbed and mentioned against the heading subtract the sales tax which has been description 'others'. Following nomenclature deducted by a withholding agent from his should be adhered to while specifying the output tax liability. Only the amount actually goods: deducted needs to be mentioned. 1 Vegetable ghee and cooking oil Commercial Importers: 2 Concentrates for aerated beverages 3 Aerated waters The commercial importer shall provide the 4 Aerated waters with sweetener etc. value and sales tax charged on all invoices 5 Aerated waters made from pulp/juice etc. issued by him. In case the sales tax charged 6 Unmanufactured tobacco. exceeds the amount paid on the same goods 7 Cigars, cheroots, cigarillos and at import stage, the differential amount has to cigarettes be mentioned in space provided. 8 Cement 9 Clinker Invoices issued under Special procedures 10 Solvent oil (non-composite) 11 Where the registered person, other than a Other petroleum oils commercial importer, is allowed to issue 12 invoices showing amount of sales tax but the Other fuel oils actual tax liability has already been discharged, 13 Lubricating oils such as in case of steel sector, the registered 14 person shall provide the value and sales tax Lubricating oil in bulk charged on all invoices issued by him. This detail is for information only and does not add 15 Lubricating oil if manufactured from to the tax payable with the return. reclaimed oils 16 Mineral greases Whether excluded from Section 8B(1), 17 Base lube oil under SRO 647(I)/2007: 18 Transformer oil 19 Other mineral oils The registered person should tick the relevant 20 box and calculate net liability and the amount Waste oil of tax to be carried forwarded in accordance 21 Petroleum gases in liquefied state with the formulas provided. 22 Natural gas in gaseous state and other petroleum gases Sales Tax withheld by the return filer (STWH): 20 Brochure 015 Sales Tax Guide 23 Carbon black oil etc Special FED on inputs used in goods supplied 24 Methyl tertiary butyl ether (MBTE) during the tax period is to be given here. 25 Flavours and concentrates 26 Perfumes and toilet waters: Payment 27 Beauty or make-up preparations etc. 28 Preparations for hair Arrears and current liability: 29 Pre-shave, shaving or after-shave preparations etc. In this part sales tax and FED arrears arising 30 Greases from various orders, observations or voluntary 31 Organic composite solvents and thinners assessments can be mentioned and paid. 32 Other solvents excluding thinners Separate space is provided for mentioning and paying default surcharge and penalty due to late Excisable services rendered: filing of the return being filed. Excisable services on which FED is being Revision Credit (Credit due to revision of charged (not in VAT mode) are to be declaration): mentioned here; such as international air travel and services chargeable to FED at 5% i.e. In case the return is being revised, the credit of insurance, non-fund banking services, the amount paid on the normal/ original return franchise services etc. can be availed by mentioning the said amount. Exempt clearances Balance Tax Payable (Total Taxes Payable - Rev. Credit): All clearances of exempt excisable goods as in the Third Schedule or under any notification Balance payable is the amount to be deposited should be mentioned here. on the return. FED paid on goods used in manufacturing Declaration: of Goods cleared for domestic consumption: Declaration can be filled in by any person duly authorized to file the return. CNIC mentioned The credit of FED paid on inputs consumed in here should belong to the person making the excisable goods supplied during the tax period declaration. will be availed by mentioning the same. This value has to be less than excise duty payable on finished goods supplied. It would be greater Head of Accounts: only in case where the rate of excise duty on inputs is higher. In such cases no refund of The break-up of tax being payable on the return higher duty on inputs is admissible. is to be provided. If the taxpayer is dealing in more than one type of taxes he should provide Excise duty on import of edible oil: the head-wise break up of the total amount payable for the month i.e. the amount mentioned in the column "Total Taxes Payable The fixed FED at Re. 1/kg on imported oils (Net ST Payable + Net FED Payable + PDL)". under SRO 24(I)/2006 is to be mentioned here. The amount falling in FED and PDL can easily be determined. However, the problem may arise Goods chargeable to special FED: while providing break-up of sales tax, provincial sales tax and FED payable in VAT mode Information in respect of Special FED under because of common inputs involved. In case the SRO 655(I)/2007 is to be provided. registered person is not conveniently able to determine such break-up, then the total payable Special FED on inputs used in amount for such heads can be apportioned on manufacturing of Goods cleared for the basis of value of supplies/ services relating domestic consumption: to a particular head of account.". 21 Brochure 015 Sales Tax Guide Other Facilitation and Tax Education Material Produced by Federal Board of Revenue Publications Brochure– Universal self-assessment and record keeping Brochure – Business accounts, documents and records Brochure – Taxation of income from salary Brochure -- Frequently asked questions about Taxation of Salary Brochure –Collection and deduction of tax at source Brochure –Charitable Organizations Brochure –Taxation of income from dividend Brochure– The Mechanism of Alternate Dispute Resolution Brochure –Taxpayers' Charter Brochure –Import of vehicles Brochure –Passenger Baggage Rules Brochure - Sales Tax Facilitation Guide Quarterly Review Year Book


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Categories > Celebrities > The Used > Pieces Mended.
Chapter Three.1 Reviews
Bert starts some trouble..
Pieces Mended.
(#) ThreeCheersForMCR_x 2008-12-10 09:05:18 AMOh shit. I really hope that nothing tragic happens. Though if you crashed into any object at a high speed, you're sure gonna get injured somehow. Though this is fiction so you never know...
It was kinda funny though when Bert stole some liquor from behind the counter. You could totally imagine Bert doing that haha.
Anyways, I am on the edge of my seat waiting to find out what the hell happened. Please update as soon as you can, I will totally read it.
-Emily xo.


text:
This is 100 percent accurate. I can't tell you how annoying it is for people to be falling for Electronic Arts PR bullshit. I say "just give them a bit and they'll screw up again". It is easy to not screw up now, just lie and point a finger at Microsoft and you can get declared a saint. Yet that Xbone hate isn't going to last forever, eventually we have to get bored and move on and around that time Electronic Arts will say or do something douchy reestablishing their role of worse company in America for the third year in a row.
(Source: dorkly.com)