Updated: Saturday July 10, 2021/AsSabt Thoul Hijjah 01, 1442/Sanivara Asadha 19, 1943, at 07:02:01 PM

The Finance Act, 2020

REGISTERED No. M - ³⁰²

L.-7646

EXTRAORDINARY PUBLISHED BY AUTHORITY

ISLA1\i1ABAD, TlJESDA"'\-' , JUNE 30, 2020

PA RT I

Acts, Ordinances, President's Orders and Regulations

NATIONAL ASSEMBLY SECRETARIAT

Islan1abad, the 30£h June, 2020

No. f'. 22(35)2020-Lcgis.- The fol\o\ving Act of A1ajlis-e-!'!,'hoora

{Pflrl i a171cn t) received the assent of the President on the 30th June, 2020 is hereby' pu blished for general informat ion:-

[ACT No. XI X t1F 2020]

ACT

tt1 .r:h•e effr·ct to lhe _financial j )roposals of the Federal Govern1nl!nl for the J't?-ar

heginning on the first day of Jul)', 2020 and to u1nend certai11 lmvs

\VHEREJ\.S it is exped ient to make provisions to give effect to the financial proposals of the Federal Govern1ne nt for the year begi nning on the first day of July, 2020 and to amend certai n ]a\VS for the purposes hereinafter appearing;

(285)

Price : &. 210.00

[5664 (2020)/Ex. Gaz.]

286 ^Tl-IE^GAZE-ITE^{OF PAKISl'AN, EXTRA.,
JUNE 30. 2020 [PART I}

It is hereby enacted as follo'\'.'S:-

I . Short title and com mencernent.--( I ) 'f his •\ct sha!l be calJed the

Finance Act, 2020.

(2) It shall, unless specified otherv.'ise, come into force un the tirst day of Ju iy, 20:'.0.

2. A mend ment of Petroleu m Prod ucts (Petroleu m LeYy) Ord inance, 1961 (XXV of 1961).--ln the Petroleum Products (Petroleu m l.i.:vy) Ordinance. 1961 (> XV of 1961), i n section 3 r\,-

(1) i n sub-section (2), in clause (b), after the figure "2005", tht: expression ,;or general sales tax payable under the Sales l"ax Acl i990" shall be inserted; and

(2) i n sub-section (3), after the expression "(iV ti f 1969),-· the expression "the Sales 1·ax Act, 199()"" shaii be inserted.

3. .4.mcnd ment of Customs Act, 1969 (IV of 1969).-l n t he l'ustorns Act, l 969 (TV of 1969), the following further ainendinents shall be rnade, urun ly:--

_{( l )}. . '

111 ,;ct1on .:_ ,-

(a) for clause (ai), the fol:o\ving shall be subst ituteJ, n<.11ne!y:-·-- "(ai) "advance ruling" means a \vritten decision by the Board

or any officer or a com1nittee authorized by the Board,

on the request of an applicant tOr delern1ination cf classification. origin or applicability of a particu lar relief or ex.e1n p!ion on goods prior to th.::ir importation or cxpottation, valid for a specitied period of tin1e;": and

(b) in clau::.e (s).--

(i) after the word '"tOrc ". the expression ·'. or in any way heing concerned in carrying. transport ing, rerrloving, depositi ng, harbouri ng:, keeping, conceali ng" shall be inserted; and

(ii) in sub-clause (ii), for the expression ·'one hundred and fift y thousand", the expression "five hundred thousand" shall be substituted;

PART I] ^{THE
GAZETTE OF PAKrs·rAN, EXTRA.,
JlJNE
30, 2020} 287

(2) 1n section 7, after the v.·ord ·'Forces'·, the expression " Border Mil itary Pol ice (BMP)" shall he inserted;

(3) in section 17, for the full stop al the end, a colon shall be

:,ubstituted and thereaf ter the fol!owing pro\• iso shall be added, namely:-

"Provided that the period of detention shall not exceed fifteen days which 1nay be extended by the Chief Collector or Director C.icncrat for a period not exceeding fifteen days.'';

(4) i n section 19, in sub-section (5), in the second proviso, for the figure '·2020'·, the figure "2021" shall be substituted;";

(5) tOr section 19C, the tOliowing shall be substituted. namely;

"'19C. Minimal duties not to be demanded.-Where the value of imported goods does not exceed five th.ousand n1pecs, no duties and taxes shall be demanded, subject to conditions and restrictions as may be prescribed by the Board under the rules.";

(6) in section 21, i n clause (c), for the expression ''customs-dut ies", the

288 ^{THE G1\ZET1'E
OF
PAKISTAN,
EXTRA .. JUN E 30,
2020}^{·(PART l}

limitations a may be prescribed by the Boar{!

under the ru les:"; and

(ii) in clause (e), for the expression "(c)"· the expression

"(c), (ca)" shall be substituted; and

(b) in sub-section (2), for the full stop at the end, a colon shall be subst ituted and thereafter the following proviso shall be added, nrunely:-

"Provided t hat an offence, h2 \ 1ng no revenue

implication but covered under :>ub-sect io:1 i I }. shall also be

.served \Vith sho\v C.'llle notice \vithin a per1<:¹d of one hundred and eighty days of detection of such fra 1« fc11· pen::! a ction under the relevant provi ions of !a,v.'';

(9) in section 80, i n sub-section (3), for the full ;;to;i a t t h<' end. n colon shall be substituted and thereafter the rollo\'v l ''g proviso shall be added, na1nely:-

"Provided that in case of reassesstnent. a notice <;hall be served to the importer through (ustoms Computer ized Systcrn and opportunity of hearing shall be provided, if be so desires.";

( l O) in section 139,-

(a) for sub-section ('.'.:), the following shall be substituted, nmne!y:-

"'(2) \Vhcre any passenger or a member of the cre\V makes a false declaration or fails to make such declaration as required under sub-section (1 ), he shall be gu ilty of an offence under this Act."; and

(b) after sub-section (2), substituted as aforesaid, the following ne\v sub-section shall be added, namely:-

"(3) Notwith tan<ling the provisions of sub-section (2), where any person attempts to bri ng into or takes out of Pakistan, currency, gold, precious metals or stones, i n any fom1, th rough concealment i n baggage or circumventi ng customs controls at airports, ca·ports and land border custom·stations, he shall be guilty of an offence of smuggli ng within the n1eaning of clause (s) of section 2.";

PART lj ^{TI-IE GAZETTE OF P.L\KISTAN, EXTRA.,
J UN E 30, 2020}²⁸⁹

(11) in section 156, in sub-section (1), in the Table, in coluntn zero, against serial n umber 8,-

(a) for sub-serial (i) and entries relating thereto in columns ( \ ),

(2) and (3), the foHowing shall be substituted, namely:-

'\i) ^where^ony^{goods
bo such goods sha ll}^be^{liable General";}smuggled into or out of ^{to
confiscation
and
any}

Pakistan,- person concerned in the offence shall be l iable to-

I

(•) ^{if the value
of
a
penalty
not
exceeding}the goods isfrom PKR the value of the goods, ^500,001to ^{3,000,000 and upon conviction by a}

(both inclusive); Special Judge ho shall ^{further bo liable}to imprisonment for a term not exceedin!! h\'o vears;

(b)

I

^{if the value of                     a
penalty
not
exceeding}the goods is from PKR              t\vo times the value of 3,000,001 to 5,000,000             the   goods:      and   upon (both inclusive);                conviction by a Special Judge he shall further be

^liableto ^imprisonmentfor a term not exceeding three years:

Provided that ^{the sentence}of ^{the imprison ment}shall not be less than two years.

(c) if the value of a penalty not exceedin g the goods is from PKR ^{three
times
the
value
of}5,000,001 to 7,500,000 the goods; and upon (both inclusi ve); conviction by a Special Judge b.e shall further be

^liableto ^imprionrnentfor a tenn not exceed ing five years:

Provided that tho sentence of ^theimprisonment shall oot be less than two and half vears.

(d) if the value of a penalty not exceeding

the goods is from PKR four times the value of_I

7,500,001 to ^{tho goods;}ond ^upon

I

I 0,000.000 ^{(both conviction by a Special}

inclusive): ^{J udge he shall further be}liable to imnrisonment

other denomination) a term not exceeding three

etc; years:

Provided that the

I

^{sentence of}the imprisonment shall not be less than two Years.

(o) If value of the a pena lty not exceeding ^currencyOt ^goods_i'^{three times the value of the}₁

from US $ 20,001 to _{goods; and upon}₁_·

^us$ ^{50,000 (both conviction by a
Special}

inclusive) or equivalent Judge he shall further be

in ^{value (currency}of ^{liable to imprisonment for}₁

other ^{denoinination) a term not exceeding five}

etc; years:

Provided that the

'

sentence of the imprisonment shall not be

I ^{less than
two
and
half}

vears.

^{(d) if the value of}a penalty not exceeding i

I

the currency or goods is four times the value of the from US $ ^50,001to goods; ^oodupon

'

^LISs ^{100,000 (both conviction by
'Special}

^{inclusive) or equi valent}Judge he sha ll further be

in value ^(currencyof ^{liable to imprisonment for other denomination) a tenn
not
exceeding}kn etc: years:

Provided that the_I

"'' _I

_I^sentenceof imprisonment sha ll not be

I

less than three vear . ^'

₂₉₂1llli CiAZEl'TE OF PAKf STAN, EXTRA .. JUNE 30, 2020 ^[P_r\RT
I

(12) in section 179, in sub-section (3),-

(a) after the colon, the follo,ving new proviso shall be inserted,

namely:-

"Provided that in cases, wherein the prov1s1ons of clause (s) of section 2 have been invoked, such cases shall be decided within a period of thirty _days of the issuance of show cause notice:"; and

(h) in the existi ng proviso, after the word "Provided'', the word "further" shal Ibe inserted;

(13) in section 187, for the full stop at the end, a colon shall be subst ituted and thereafter the following provisos :;.hall be added, namely:-

"Provided that any person, alleged to have committed an offence under this Act, shall bear the burden of proof that any property O\Vned by h im in his name or someone else name \\-·as not acqu ired from the proceeds of such criine:

Provided further that the procedure for tOrfeiture of such property shall be prescribed by the Board under the rules.";

(14j in section 194B, i n sub-section (1), after the first proviso, the following new proviso shall he inserted, namelv:-

"Provided further that in cases, \Vherein the provisions of clause (s) of section 2 have been invoked, .iippea[s shall be decided v..ith in a period of thirty days:";

PART lJ ^{·rHE GAZl1..f E (1F PAK IST AN, EXTR.t\., JUNE
30, 2020 293}

(15) in section l95C,

(a) in sub-section (2), for clause (c), the following shall be

substituted, namely:-

"(c) a person to be nomi nated by the Board from a panel mentioned in clause (b);";

(b) for sub-section (3), the foliowing shall be substituted, namely:

"(3) The Board shall com municate the order of appointment of committee to the court of law or the appellate authority and the Collector.";

(d) in sub-section (5), for the colon at the end, a full stop shall be substituted and the proviso thereafter shall be omitted;

(e) in sub-section (6), for the expression "on withdrawal of appeal upto the date of decision by the committee", the expression "from the date of appointment of the committee up to the date of decision of committee or its dissolution, as the case may be" shall be substituted;

(f) for sub-section (7), the following shall be subst ituted, namely:---

"(7) The decision of the com mittee under sub-section (5) sha ll be binding on the Collector when the aggrieved person, being satisfied with the decision, has withdrawn the appeal pending before the court of law or any appellate authority and has com municated the order of

\Vithdrawal to the Collector:

Provided that if the order of withdrawal is O<lt commun icated to the Collector within sixty days of the service of decision of the com mittee upon the aggrieved person. the decision of the committee shall not be binding on the Collector:'; and

(g) in sub-section (8), for the expression ·'which issued the order of withdrawal under sub-section (4) and the appeal shall be treated to be pending before such appellate authority as if the

294 ^{Tf -I E
GAZEITE
OF
PAK IS'f Af\.
EXTRA.,
J UNE 30,
2020 [PAR1 I}

appeal had never been \V ithd rawn., the expression "where the dispute is pend ing" shall be substituted;

(16) in section 201 , in sub-section (3), for the full >.top at the end, a colon shall be substituted and thereafter the follo\vi ng pro"iso shall be added, namely:-

"Provided that, i n case wherein goods declaration ha..;; been filed, the share of importer in sale proceeds shall not exceed the declared value of the goods.";

( 17) in section 2 J 2A. after sub-section (2), the following sub-section

shall be added, namely:-

"(3) Non.vithstanding anything contai ned in this Act or any othe1 la\\' for lhe time being in force, the Board may, subject tc such conditions, l imitations or restrict ions as it thinks fit tc impose, grant benefits to the authorized economic operators in such manner as may be provided under the rules made. including-

(a) laying down any procedure or ntode for collection of customs duties, fee, surcharge, penalty or any other levy under this Act or any other law;

(b) deferring collection of customs duties, fee. surcharge, penalty or any other levy either in whole or in part;

(c) condoning or substituting whole or part of the bank guarantee or pay order of a scheduled bank required under this Act with any other financial instrument a:i deemed appropriate."; and

( 18) after section 2 I 2A, the followi ng new section shall be inserted. namely:-

'·2 J 28. Advance Ruling.-( l ) An applicant desirous of Advanc( Ru ling may make an application in such form and in such cnanner as may be prescribed under the ru les, stating any or the questions as contained i n sub-sect ion (2) hereinafter on which the Advance Ru l ing is sought.

(2) The question on which advance ruling is sought shall be in

respect of,·-

PART I] ^{Tl-IE GAZETTE OF PAKISTAN, EXTRA.,
JUNE
30. 2020}²⁹⁵

(i) classification of goods u nder the First Schedule to this Act;

(ii) determination of origin of th'e goods under the ruieS of origin notified for bilateral and multilateral agreen1cnts;

(iii) applicability of notificat ions issued i n respect of duties und er this ,.\ct or any tax or duty chargeable under any other law for the time being in force in the same manner as duty of custo1ns leviable u nder this Act; or

(iv) any other matter as the Board may specify by

notification in the official Gazette.

(3) The proceedings for issuance of advance ru ling shall be completed within ninety days.

(4) The Ru ling issued under sub-section (1) shall be binding on the applicant.

(5) The Ruling issued under subsection (1) shall be binding on the Customs for a period of one year unless there is a change in lav..' or facts or circumstances on the basis of \Vhich the advance rul ing \vas pronounced.

(6) The appeal against the Ruling issued under sub-section ( l ) shall lie \Vith the Member Custo1ns (Policy) v.·ithin thirty days of issuance of the Ru l ing:

Provided that during the appeal period of thirty days, the operation of the Ru ling shall remain suspended unless the applicant accepts the Ru l i ng.'';

( 19) in the First Schedule,-

(^"_'^\_,^{in Chapter
99, i n Sub-Chapter-V, in column (1) aga inst PCT}code 991 7, in colu mn (2), in paragraph (3), lhc followi ng

amend ments shali be r11ade and shall be deemed to have been made \vith effect fro1n the 1st June, 2020, nameiy:--

(a) in sub-paragraph (i), for the \vord "and", occurri ng for third time, the expression ", including Gwadar International Terminals Limited and Gwadar Marine Services Limited and their", shall be substituted;

296 ^{Tl{E GAZt t "l'l: OF PA
K IS"l"AN, EXTRA.,
J UNE 30, 2020}^LP^ART^I

(b) i n sub-paragraph (ii), for the words, "the ships used i n the port and its terminals'', the word:> ·'al l visiting ships includ ing foreign and local and fish ing vessels at Gwadar Port", shal l be substituted; and

"(iv) Imports by the follo'\\'ing businesses to be established in the Gwadar Free Zone Area for a period of 23 years with effect from 1st July, 2016, packaging, d istribution, stuffing and de-stuffing, CFS, container yard, warehousing includ ing cool and cold rooms, transhi pment, label l ing, l ight end assembly and re-assembly, i1n ports and exports/va lue added exports, value adding of imports, other similar or related businesses activities and such commercial activities as are required to support the free zone."; and

(ii) the amendments set out in the First Schedule to this Act sha ll be tnade in the First Schedule to the Customs Act, 1969 (IV of 1969); and

(20) in the Fifth Schedule,-

(A) in Part-I,-

(i) i n the prea1nble, in the explanation, -for sub-para (b), the following shall be substituted, namely:-

"(b) use in min i ng, agriculture, fisheries, animal

husbandry, floriculture, hortic ulture, livestock, cool chain, dairy, poultry " industry, rr sector,

storage, comn1unication and infrastructure development of SEZs by Zone Developer."; and

(ii) i n the ·rable, in column (1),-

(a) for S.No.23 and the entries relating ' thereto i n columns (2), (3), (4) arid (5), the following shall be subst ituted, namely:-

1 1

298 ^{THE GAZETTE OF
PAK ISTAN, EXTRA.,
JUNE 30, 2020}^LP^ART^I

^--30Mac h inery, _lf_{imported h)}_I

I I

eq uipme r.t and other l tlt-:mec Service

^{project related items}pr;·11iders register<!d

i

for setting up of ^{under the Sales Tax I}

Submarine Ca ble I Act !99U. duh· I

'"' ^!

I

Landin2 stations ^certified^by^th^I^{(i )}^TubesPipes 7303.0000 O'Y ^Ministry_of_Ihollo\\· profiles of eds< , ^Information

Technolo

iron i ^h^'Y^and

^{(ii) Articlcs or
non-}^I^7325.!0000°/u ^{Tciecon1n1unication}

ⁱmalleable ca<;t iron ' ^{and Pakistan}

I

1 (iii) Statio.: Conveners 8504.4[)90 ^oo;.,^{T.:!eco1nn1unication}

(iv) l\1achines !Or the ^8517.62900% ^{Authority (!'TA), und}

I reception. conversion ^subject^to^<1nnual

_iI regeneration of voice. ^I^{b)' the !rJput Output}

_I_{and
transmb;slon Cir}. quota detcm1ination

ilnages or other data. , I C0-efficicnt I

- I

including sv;itching_ I ^{Organization (lOCO).}ⁱ

_I¹and routi nv a""dfatu_I

_I( \") Oµti..:al fiber 8544.7000 O'ltu_I

! Cabk:s

³⁷! ^Q;:her^Electric^ss44.6o9o^I_"^If^i1nported^by

I ^I

³²⁰⁰⁰^vtransformers.

^{registered under}<he

S;ilcs Tax .A.ct 1990:··

( B) in Part II, in Tab!e C. in colum n ( l), after S.No.33, and corresponding entrit:s relati ng thereto in colu mns (2), (3) and (4), the fol\o\ving shall be added, namely:--

[j 4 I Megl uminc ant imonite I 3004.9099 0%'': j

(i) against S.No. 96. in colutnn (2), againsl sub-ser i al (i),

for the entries in columns (3) and (4). the entries "7606. I JOO'. and ··o;'· shalt be respect i vely substituted:

(ii) against S.No. 105, in colu1n n (5). for the figure "2020" the figu re ""2030". shal l be substituted; and

(iii) for S.No. I 07 and t he entries relating thereto· in columns (2), (3). (4) and (5), the following shall respect ively be substituted, namel) :

''107

^{( i)}Paper having r8oi.55 J O

specificai?n I

60 g1n/m- in .

Oo/o

^{(I) If}^imported^bya Federal or Provincial Government ^Institution^oca Nashir-e-Quran

^aE':erovedbl'_

23X36

inches or

20X30

4810. 1310

inches sheets 48 10.1990 I

(iii.A.rt paper having specifil:ation 20x30 inches, 23x30 inches, 23x33 inches, 23x36 inches and 700x I 060 mm

(2)

I (3)

i

respective Provincial Quran Board for printing of Holy Quran;

In case of Nashir-e Quran the quantity of paper to be itnported

\Vou!d be determined

by IOCO; .and

The Nashir-e-Quran 1nay also get printing done from another printer (vendor), duly registered under Sales Tax Act,1990 and with relevant Provtncial Quran I

Board, having

suitable in-house facility, subject to approval of the

IOCO_ Imports made I

by Nash ir-e-Quran

I

availi11g the facility of printing through

_{PART l]}THE GAZETTE OF PAK!S'f AN, EXTRA., JUNE 30, 2020³⁰¹

"119	Organic ^cotnpositesolvents and thinners, not ^elsewherespecified or included; prepared ^paint⁰^<varnish removers.			3814.0000	5o/o	If imported by manufacturers of Butyl Acetate registered under the Sales Tax Act 1990, subject to annual quota determ ination by Input Output Co-efficient Organization (IOCO). If ^importedby manufacturers ^ofdisposable syringes and saline infusion sets, ^registeredunder the Sales Tax Act ^{1990, subject}tD ^{annual quota determination}by Input ^{Output Co-}efficient Organization (IOCO).
120	Plasticised Vinyl Chloride)		(Poly	3904.2200	0%

121	Other Polyesters	saturated		3907.9900	5o/o	If imported by manufacturers of interlining/ buckram, registered under the Sales Tax Act 1990, subject to annual quota detennination by Input Output Co- efficient Organization (IOCO).;
122	(i) ^Skimmedoowder		m ilk	0402.1000	0%	If imported by manufacturers of Ready to Use Supplementary Foods (RUSF), duly authorized
	(ii) Chickpeas			0713.201 0
	(iii) Soyabean oil			1507.9000
	(iv) Palm Olein			151 1.9030
	(v) ^{Hydrogenated.}vegetable fats			1516.2010

302 ^{l'HE
GAZETIE
OF PAKISTAN, EXTRA., JUNE 30, 2020}^[PART
l

(vi ) Malto dextrins	1702.9030	by United Nations World Food Progrdlll (LiNWFP) and- subject to annual quota determination by Input Output Co- efficient Organization (TOCO).;
(vii) Premixes of vitamins and minerals	2106.9090
(viii) Emulsifier (ix) Antioxidant	3404.9090 3824.9999

(D) after Part V, the following new Part-V(A) shall be inserted,

namely:-

"Part-V(A)

Import of Electric Vehicles (EV) CBU and their Parts Under Electric Vehicle Policy 2020

TABLE-I

(For 2-3 \\'heelers & Heavy Commercial Vehicles (CBUs)]

S. No. ^{Description PCT Code}^Customs^Conditions

Duty(⁰/o)

_{_ill_}12\ ^(3\14\ ^,^,^,

I Electric auto ^{8703.8030 50% of the}^The^concession

rickshaw ^{prevailing <Miff shall be}

₂_3-Whec!cr8711.6060 rate of customs ^{admissible
for
a}_{electric loader}duty as specified ^{period of 5 years}

_3._{Electric                                             871 1.6040}^;nthe     First    ^{\vith effect from}motorcycle                                                                                       ^{Schedule to
the              I"' July 2020.
on}Customs Act.      import               of             10

"'

1969). electric vehicles ^(CBU)of the same ^{variant to}ba assembled/ manufactured

mentioned

column ⁽²⁾of

^{this table,}to the ^extentof

maximum 200 units, to 2·3 wheeler segment, duly approved I ^certifiedby tho Engineering Develonment

^{PART I]}^{THE GAZETTE OF PAKISTAN,
EXTRA., JUNE
30, 2020} 303

				Board (EDB). ^EDBshall monitor compliance with tho EV Policy 2020 ond ^intimateFBR ^immediatelyin case of violation ^by•ny ^manufacturerto _"°Pfurther clearance _{"' tho}concessional rate, specified in column 4.
4.	Electric buses	8702.4090	lo/o	Nil
5	Electric trucks	8704.9030	1%	Nil
6.	Electric prime movers	8701.2060	1o/o	Nil

TABLE-II

[For CKD and EV Specific Parts]

No.

Description of vehicles

Description of im ported goods

Customs duty (9/o)

Conditions

Ill

131

(41

'51

Electr'i"c auto

ricksha.,,,.

(PCT ^code8703.8030)

(i) ^FollowingEV

specific components for assembly I manufacturing in any kit form (CKD): -

(•) ^{Baneries other}thon lead acid (PCT code 85.07).

(b) Battery Charger ^(PCToodo 8504.4020).

(d) ^ElectricMotor

^(PCTcode 8501.3290),

(o) ^Three^connectionterminal (PCT code 8504.9090),

(f) ^{Converter (PCT}code 8502.4000),

(g) ^{Signal Hook (PCT}code 8504.9090)

(notwithstanding tho ^rate^ofcustoms duty on

tho items _"'

specified in the

First Schedu le to tho ^CustomsAct, 1969).

Tho concession

shall be

^admissibleto manufacturers of ^electricauto

rickshaws _'_°'_•

period of five

yo= from _\"July. 2020 subject to certification

^ondquota

^{determination}by tho Engineering Development Board (EDB).

304 ^{THE GAZETTE
OF PAKISTAN, EXTRA.,
JUNE
30, 2020 [PART I}

		(ii) Component for assembly I manutacturing in any kit fonn (CKD)- Non- localized parts.	j j'}(,	Th< ^concession shall bo admissible subject to the conditions mentioned _" ^Para-2of SRO 656(1)12006 dated 22.06.2006.
		(iii) Component 10r assembly I manufacturing in any kit fomi (CKD)- Localiied parts.	15% plus Additional Customs Duty levied un der SRO 693(1)/2006 dated 01.07.2006	Subject to the conditions mention at Para-2 of SR<> 656(1)12006 dated 22.06.2006.
2. '	3-\\'heeler electric :oader ^(PCT code 871 1.6060)	(i) ^{f ollo\ving}^EVspecific ^componentsfoe assembl I inanufactllring i11 any kit form (CKD): - (o) ^{Batteries other than}lead acid (PCT code 85.07), (h) Gear ^(PC.rcode 8483.4019), (o) ^{Electric n1otor with} _'"'"^{( PCT}code 8501.3290). Controller (PCT (d) code 8542.3100), (e) Po\vcr Switch (PCT code 8536.5029) (0 ^{Electric auto}^mt(PCT code 8504.9090). (g) Battery Connection ^(PCTcode 8544.4229) (b) Battery Cbarger ^(PCTcode 8504 4020). ⁽ⁱ⁾Junction llox ( PCT code 8536.4910)	lo/o (not1,vithstanding che rate of customs duty as specified in the First Scheduleto cho Customs Act, 1969).	_Th'concession shall b< adtnissible to manufacturers of 3·\\'heeler electric loader for a period of five years frorr1 _'" July, 2020 subject to certification d quota determination by tho ^EngineeringDevelopment Board (EDB).
			I

		Component for .Asembly I ^{manufacturing}_"'any kit form (CKO)- Non- Localized parts.	15/-0	The concession ^shallbo admissible subject to the conditions mentioned _" ^Para-2of SRO 656(T)/2006 dated 22.06.2006.

PART J] ^{THE GAZETTE OF PAKISTAN, EX1'R.A., JUN
E 30, 2020} 305

	^Componentfot		15o/o plus Additional Customs Duty levied under SRO 693(1)/2006 dated 01.07.2006	Subject to _th' conditions mention at Para-2 of ^SR{) 656(1)/2006 dated 22.06.2006.
		^Assembly I manufacturing in my ^{kit form}(CKD)- Localized parts.
3.	Electric inotorcyclc (PCT ^code871 1.6040)	i) ^Follov;ing^EVspecific components fot ^a:;semb!yI ^{manufacturing}m _'"Y ^kit^{fonn (CK D):}- (a) ^ElectricMotor (PCT code 8501-3290). (b) Battery Charger (PCT code 8504.4020). (<) ^S\vitches^(PCT code 8536.5029). (d\ ^JunctionBox ^(PCTcode 8536 4910). (c) ^{Controller (PCT}code 8542.3100), (fj ^{Converter ( PCT}code 8454.1000). (g) ^{Batteries other than}kod ^{acid( PCT}code 85.071	\ lo (notw ithstanding ^th<rate ^ofcustoms duty as specified in the FirstSchedu lc to th< Customs Act, 1969).	The toncession ^shallbe admissible to manufacturers of electric motorcycle for a ^periodof ^{five years}from ^I^stJuly. 2020 subject to certification _'"dquota determination by th< Engineering Development Board (EDB).
	'	(ii) Component for Assembly I manufacturing in any kit form (CKD)- ;-Jon- Localized parts.	15"/o	Tho concession ^shallbo admissible subject to the cond itions mentioned _" Para-2 of SRO 656(1)12006 dated 22 06_2006.
		(iii) Component for	1 5°/o plus	^Subjectto th<
		.A..ssembly I	Additional	cond itions
		manufacturing i n any	Customs Duty	mention at Para-2
		kit form (CKDJ-	lc\"ied under	of SRO
		Local ized parts.	SRO	656(1)/2006 dated
			693(I)/l006	22.06.2006.
			dated
			0!.07.2006

I

'

Electric Buses (PCT code 8702.4090)

Components in any kit form (CKD) (PCT code 8_.702.4010)

lo/a

(i )

(ii)

The concession shall           be

ad missible

on import of CKD kits to manufacturer s of electric

buses ^fm_'

period of five

years       ^\.Vi^th

eft'ect     from

_'"July.

2020 ^subject

to

certification Md        quota dcterminatio n        by     tho Engineering Development Board

(EDB).

Tho

concession shall          bo admissible subject to the conditions mentioned at

Para-2       of

SRO

656(1)/2006

dated

22.06.2006.

Electric Trucks (PCT code 8704.9030)

Components in any kit form {CKD) (PCT code 8704.9020)

lo/o

'

(i)

Tho concession shall           bo

admissible on import         of CKD ^{kit to}manufacturer _'of electric

tnicks !Or _'

period of five

years       ^\Vith

effect from 1st July. 2020 subject to certification

d quota detenninallon by                 tho

Engineering Development Board fEDB).

₃₀₆l'HE GAZETTE OF PAKISTAN, EXTRA., JUNE 30, 2020             ^{[PART I}

^{PART I]}^{THE GAZETTE OF PAKISTAN, EXTRA.,
JUNE
30, 2020} 307

⁽ⁱⁱ⁾Th'

shall ^,^,

concession

admissible subject to the conditions mentioned at

Para-2 of

SRO 656(IY2006

dated 22.06.2006.

Electric Prime Movers (PCT code 8701 .2060)

Components in any fonn (CKD) (PCT code 8701.2050)

kit

(i) Tho _.

concession

shall bo

admissible

on import of CKD kits to manufacturer

_'of electric prime

movers for a period of five _yo°"with

effect from

_'"July, 2020 subject

certification

_""'quota determinatio

_"by tho

Engineering

Development

Boru-d

(EDB).

(ii) Tho

concession shall _"'admissible

subject to the conditions mentioned at ^Para-2of SRO 656(1Y2006

dated 22.06.2006.

(I) (2)

Plant and machinery specifically designed for use iti i:nanufacturing of

electric vehicles

'--

(3) (4)

(i )The concession shall be admissible on one tinie basis for setting up tl1c DC\V assembly and, or man ufacturing facil i ty of electric

vehi cles. and for expansion in the existing unit. .duly approved/ certified, by the Engineering

De\'t'lOpment Board

(EDU).

(ii)The concession shall be ad1nlsslble to manufacturers of the dccl:'ic vehicles specified in col umn

(2) of Table-ll above_ subjtct to certification b}' EDB that the plant

& machinery is specifical ly designed for use in setting up of

electric vehicle j

manufacturing only.

^{PART I] THE GAZETTE OF PAKISTAN. EXl'RA., JUN E 30, 2020} 309

column	2	of Table-II		imported with CK l)
above.			Schedule to Customs	kits of 2-3 wheelers
			Act 1969).	and HCV vehicles specified in Table-II above, subject to EDB
				certification··:and

(E) in Part VI, in the l'ab\c, in column (1), after S.No.6 and the entries relating thereto i n columns (2), (3), (4) and (5), the following shall be added, namely:-

^·^·7^{Aircraft engine}^{8407.1000 0}For use in aircraft and

trainer aircrafl".

4. Amendment of f>'inance Act, 1989.-ln the Finance Act, 1989 (V of 1989), i n section 7, after sub-section ( I O), the following new sub-section shall be added, namely:

"(11) Sub-section ( \ ) shall cease to apply from the 17th day of April, 2020.".

5. Amendment of Sales Tax Act, 1990.-In the Sales Tax Act, 1990, the follo""·ing further amendments shall be 1nade, namely:-

( l) in section 2,-

(a) in clause ( I ),-

(i) in sub-clause (a), the \Vords "or is blocked" shall be

omitted; and

(ii) i n sub-clause (d), for the words "two consecutive monthly", the word "quarterly" shall be substituted;

(b) in clause (20), for clause (c), the following shall be subst ituted, namely:-

"(c) sales tax levied on the services rendered or provided by the person under Islamabad Capital Territory (Tax on Services) Ordinance, 200 I (XLII of 2001 );'"; and

(i) in sub-clause (h), after the word "producer.., the words "or WAPDA" shall be inserted and sha!I be deemed to have been inserted with effect from !st J uly, 2019; and

310 ^{THE GAZETTE OF PAKISTAN,
EXTRA., JUNE 30, 2020 [PART I}

(ii) in sub-clause (h), the word "and" at the end shall be omitted and in sub-clause (i), for the full stop at the end, the expression '·; and" shall be substituted and thereafter the following sub-clause shall be added, namely:-

"G) i n case of registered person who is engaged in purchasing used vehicles from general public on which sales tax had already been paid at the time of import or manufacturing, and which are, later on, sold in the open market after making certain value addition, value of supply will be the difference between sale and purchase price of the said vehicleon the basis of the valuation method prescribed by the Board".";

( 2) in section 3, in sub-section (7),-

(a) after the word "withheld", the words "by the buyer" shall be om itted; and

(b) after the \Vord "persons", the words "being purchaser of goods or servics" shall be inserted;

( 3) in section 7, after sub-section (4), the following new sub-section shall be added, namely:-

"(5) Notwithstandi ng anything contained in this Act or the rules made thereunder, the Board, by notification in the official Ga.tette, may impose restrictions on wastage of material on wh ich input tax has been claimed in respect of the goods or class of goods.";

( 4) in section 8, in sub-section (1), in .clause (m), after the word "goods", the words "or services" shall be inserted;

( 5) in section 88, after sub-section (4), the following new sub-section shall be inserted, namely:-

"(,+A) Notwithstanding anything contained in sub-sections (1), (2) and (3), input tax allowed in case of locally manufactured electric vehicles subject to reduced rate of tax under the Eighth Schedule shall be Jiinited to the extent of amount of output tax and no refund or carry fotward of excess input tax sha l l be allowed.";

PART lj THE GAZETTE OF PAKISTAN, EXTRA., J UNE 30, 2020 311

(6) after section l lB, the following new section shall be inserted, namely:-

"11C. Power of tax authorities to modify orders, etc.-{1) Where a question of law has been decided by a High Court or the Appellate Tribunal in the case of a registered person, on or after first day of July, 1990, the Commissioner or an officer of Inland Revenue may, notwithstanding that he has preferred an appeal against the decision .of the High Court. or made an application for reference against the order of the Appellate Tribunal, as the case may be, .follow the said decision in the case of the said taxpayer in so far as it applies to said question of law arising i n any assessment pend ing before the Commissioner or an officer of Inland Revenue, until the decision of the High Court or of the Appellate Tri unat is reversed or mod ified.

(2) In case the decision of High Court or the Appellate Tribunal, referred to in sub-section ( I ), is reversed or modified, the Commissioner or an officer of Inland Revenue may, notwithstanding the expiry of period of limitation prescri bed for making any assessment or order, within a period of one year from the date . of receipt of decision, modify the assessment or order in which the said decision was applied so that it conforms to the fmal decision.";

(7) i n section 23, in sub-section (1), in clause (b), for the word "fifty",

the <A'ords "one hu ndred" shall be substituted;

(8) i n section 25, after sub-section (2), the following new sub-section shall be inserted, namely:-

"(2A) For the purpose of sub-section (2) of section 25, the Commissioner may conduct aud it proceedings electronically th rough video l inks, or any other facility as prescribed by the Board.";

(9) in section 26, in sub-section ( 1), after the word "true'', the comma and word '·, complete" shall be inserted;

( I 0) in section 33, in the 1'able, in column (1),-

(a) _against serial nutnber 25, i n column (2),-

(i) for the word "six", the word "two" shall be substituted;

and

³¹¹^{Tl-!E GAZEl'TE OF PAKISTAt\, EXTRA.,
J UNE 30,
2020}[PART l

(ii) for the words " and an embargo shall be placed on his sales'', thf: words "t i l l such ti1ne he integrates his business in the 111anner as stipulated u nder sub-sect ion (9A) of sect ion 3 or section 40C, as the case 1nay be" shal l be substituted; and

(b) after serial number 27 and the entries relating thereto in columns (2) and (3), the fo!Iowi ng ne\v seria l nu1nber and the entries relating thereto shall be added, nanie!y:-

"28. Any person who is

required to share information under section 56A B, fails to do so in the man ner as required under the l aw

Such person shall pay a

penalty of t\venty five thousand rupeei. for first

56AB.'';

default and fifty thousand ¹

rupees for each subsequent

defau lt₁

(11) in section 38,-

(a) in sub-section ( I ), after the word "access", the words "including i'ioal-time electronic access" shall be inserted; and

(b) after su b-sect ion (3), the follov.·ing nev.¹sub-section shall be added, na1nely:-

"(4) ror the purpose of sub-section ( I ), the Board may make rules relati ng to electronic real-time access for aud it or a survey of persons l iable to tax.";

(1.2) in section 45B,-

(a) in sub-section (1),-

(i) in the first proviso. for the colon at the end a full stop shall be substituted and thereafter the second proviso shall be 01nitted; and

(ii) the existi ng subscclion ( I A) shall be re-num bered as sub-section (1 C) of that section and before sub-section ( I C), re-nu1nbered as aforesaid, the following nev.' sub sections ( I A) and ( 1 8) shall be inserted, namelv:-

"( 1A) An appeal under sub-section ( I ) shal l-

(a) be in the prescri bed form;

PART I] THE GAZETTE Of PAKISTAN, EXTRA., JUNE 30, 2020 313

(h) be verified in the prescri bed manner;

(d) be accompanied by t he prescribed fee specified in sub-section (IB); and

(e) be lodged with the Com1nissioner (Appeals) within the time set out in sub-section ( 1).

( l B) The prescribed fee shall be-

(a) in the case of an appeal against an assessn1cnt-

(i) where the appellant is a company, five thousand rupees; or

(ii) \\'here the appellant is not a company, two thousand and five h undred rupees; and

(b) in any other case-

(i) where appellant is a co1npany, five thousand rupees; or

(ii) where the appellant is not a company, one thousand rupees.'·; and

(b) after 01nitted sub-section (4), the follovYing new su b·scction shall be added, na1nely:-

"(5) The Com missioner (Appeals) shall not admit any documentary material or evidence which \Vas not produced before the Officer Inland Revenue unless the Commissioner (Appeals) is satisfied that the appellant was prevented by sufficient cause from produci ng such material or evidence before the Officer Inland Reven ue.··;

( 13) for section 47A, the following shall be substituted, namely:-

"47A. Alternative dispute resolution.-{!) Notwithstanding any other provision of this Act, or the rules made thereunder, an

314 ^{THE GAZETTE OF PAKISl'AI\,
EXTRA., JUNE 30, 2020 [PART I}

ag!:',f ieved person i n connection \Vith any dispute pertaining

to-

(a) the liability of tax against the aggrieved person, or

admissibility of refunds, as the case may be;

(b) the extent of waiver of default surcharge and penalty; or

(c) any other specific relief required to resolve the dispute, may apply to the Board for the appointment of a committee for the resolution of any hardship or dispute mentioned in detail in the application, which is undr litigation in any court of law or an Appellate Authority, except where criminal proceedings have been initiated or where interpretation of question of law having effect on identical cases is involved havi n g ellect on other cases.

(2) The Board may, after exa1nination of the applicat ion of an aggrieved person, appoint a committee, within sixty days of receipt of sue application in the Board, comprising,

(a) Chief Commissioner Inland Revenue having jurisdiction over the case; and

(b) two persons from a panel notified by the Board comprisin g of chartered accountants, cost and management accountants, advocates, having minimum of ten years' experience in the field of taxation and reputable businessmen.

(3) The Board shall co1nmunicate the order of appointment of cotnmittee to the court of law or the appellate authority where the dispute is pend ing and the Commissioner.

(4) The Committee appointed under sub-section (2) shall examine the issue and may, if it deemed necessary, conduct inquiry, seek expert opinion, direct any officer of the Inland Revenue or any other person to conduct an aud it and shall decide the dispute through consensus, within one hundred and twenty days of its appointment.

(5) The Committee may, in case of hardship, stay recovery of tax payable in respect of dispute pending before it for a period not exceeding one hundred and twenty days in aggregate or

PART I] THE GAZETTE OF PAKISTAN, EXTRA., JUNE 30, 2020 315

till the decision of the Committee or its dissolution, whichever is earlier.

(6) The decision of the committee under sub-section (4) shall he binding on the Commissioner when the aggrieved person, being satisfied with the decision, has withdrawn the appeal pending before any appellate authority or the court of law and has communicated the order or withdrawal to the Commissioner:

Provided that if the order of withdrawal is not communicated to the Commissioner within sixty days·of the service of decision of the committee upon the aggrieved person, the decision of the com mittee shall not be binding on the Commissioner.

(7) If the Committee fails to decide within the period of one hundred and twenty days under sub-section (4), the Board shall dissolve the committee by an order in writing and .the matter shall be decided by the court of law or the appellate authority where the dispute is pending.

(8) The Board shall communicate the order of dissolution to the court of law or the Appellate Authority and the Commissioner.

(9) The aggrieved person, on receipt of the order of dissolution, shall communicate it to the court of law or the appellate authority, where the dispute is pending.

( l 0) The aggrieved person may make the payment of sales tax and other taxes as decided by the committee under sub-section (4) and all decisions and orders made or passed shall stand modified to that extent.

(1 1) The Board may prescribe t he amount to be paid as remuneration for the services of the members of the Committee, other than the member appointed under clause (i) of sub-section (2).

(12) The Board may, by notification in the official Gazette, make' rules for carrying out the purposes of this section.";

(14) in section 56,-

316 ^{·rl lE GAZETTE
OF
PAK ISTAI\1,
EXTRA.,
JUN E 30,
2020}[PART I

(a) in sub-section (!), i n clause (d), for the words "lim ited coin panics, both pu bl ic and pri vate", the words "registered person" shall be subst ituted: and

(b) in sub-section (2), in clause (d), for the expression "limited companies, both public and private'', the \VOrds "registered person'' shall be substituted;

( 1 5) after section 56A, the following new section hall be inserted,

namely:--

"56/\B. Realtime accCss to information and databases.-{1 )

Notwithstanding anything contained i n any law !Or the time

\ being in force, including but not limited to the Nat iona l Database and Registration Authority ()rdina nce, 2000 (Ord inance VIII of 2000), and the Em igration Ordinance, 1979 (Ordinance XVI II of 1979), arrangements shail be made to provide real-ti me access of infonnation and database to the Board in the prescribed form and man ner by-

(a) the National Database and Registration Authority with respect to information pertaining to National Identity Card (NIC), Pakistan Origin Card. Overseas Identity Card, Al ien Registration Card, and other particulars conta ined in the Citizen Database;

(b) the Federal In vestigation Agency and the Bureau of Em igration and ()verseas Employment with respect tc details of international travel;

(c) the Islamabad Capita l Territory and Provincial and loca· land record and development authorit ies with respect le, record-of-rights including digitized ed ition of record-of· rights, periodic record, record of m utations and report o·c acq u isit ion of rights;

(d) ) the Islamabad Capital Territory and Provi ncial Excise and Taxat ion Departments with respect to information regard ing registration of vehicles. transfer of o\.vncrshi p and other associated record

(c) all electricity suppl iers and gas transrn1ss1on and d istri bution co111panies 'vith respect to particulars of a consumer, the units consu1ned and t he amount of bill charged or paid:

PART I] ^{THE GAZETTE OF P.>\KISTAN, EXTRA., J UNE 30,
2020 317}

Provided that \\-'here the connection is shared or is used by a person other than the owner, the name and NIC of the O\l\.'ner and the user shall also be furnished:

Provided further that all electricity suppliers and gas transmission and d istribution compan ies shall 1nake arrangements hy the 1st day of January, 2021 for allowi ng consumers to update the ratio of sharing of a conneCtion or the particulars of users, as the case may be; and

(f) any other agency, authority, institution or organization, notified by the Board.

(2) 'f he Board shall make arrangements for laying the infrastructure for real-time access to information and database under sub-section (1) and aligning it with its own database in the manner as may be prescribed.

(3) lJ nt il real-time access to information and database is made available under sub-section ( l ), such information and data shall be provided periodically in such form and manner as may be prescribed.

(4) Subject to section 56B, al l information recei ved under this section shall be used only for tax purposes and kept confidentia l.";

(16) in section 58A, in sub-section {3),-

(a) for the expression "subject to sub-section (4), where a person is a non-resident person, the representative of the persons for the purpose of this Act for a tax year shall be any person i n Pakistan", the expression "subject to sub-section (4), where a person is a non-resident person, the representative of the said person for the purpose of this Act, fora financial year in which the relevant tax period falls, shall be any person in Pak istan" shall be substituted; and

(b) after clause (f), the follo\ving explanation shall he added, namely:-

"E_'l:planation.-For the purposes of this sub-section, non-resident person shall have the same 1neaning assigned thereto under the Inc0n1e l'ax Ord inance, 2001 (XLIX of 2001 ).";

318 l"J-IE GAZETTE OF PAKISTAN, EXTR A., JUNE 30, 2020 [PART I

(1 7) in section 73, in sub-section (4), for the words ·'manufacturer or producer", the word "person" shall be substitutedand in the proviso, in clause (b), the word "and" at the end shall be omitted and in clause (c), for the full stop at the end, a semi colon and the

\vord "; and" shall be substituted and thereafter the following clause shall be added, namely:-

·'(d) persons or classes of person, specified by the Board through notification in the official Gazette subject to such conditions and restrictions as may be specified therei n.";

(18) in the Fifth Schedule, in colum n (-I), after S. No. 12 and the entries relating thereto in column (2), the tOllo\ving nev.· Serial Nos. and the entries relating thereto shall with effect from the 1st June, 2020 be added, namely:-

"13.

Supplies of raw materials, components and goods for further man ufacture of goods in the G\vadar Free Zone and export thereof, provided th.at in case of supply tO tariff area of Pakistan, ^{tax shall be charged}on ^{the value}assessed on the ^GoodsDeclaration for import

Supplies of locally manufactured plant and machinery of the following specifications, to manufacturers in the Gwadar Free Zone, subject to the conditions, restrictions and procedure given below, namely:-

(i) ^plant_""d^machinery,operated by power of _""Ydescription, as is used for the manufacture or production of goods by that manufacturer.

(ii) apparatus, appliances and equipment specifically meant or adapted for use in conjunction with the machinery specified in clause (i).

(iii) mechan ical and electrical control and transmission gear, meant or adapted for use in conjunction 'vith machinery specified in clause (i).

(iv) parts of machinery as specified in clauses (i), (ii) and (i ii), identifiable for use in or with such machinery.

Conditions, restrictions and procedures:-

^(a)^{the supplier of the
machinery is registered}under the Act;

^(b)^proper^hill^{of expor:}^,,^filedshowing registfation

_Inuinbcr;

^(c)^{the purchaser}^of^{the machinery}_"on ^{establ ished}

manufacturer located in the Gwadar Free Zone and

holds a certificate from the Gwadar Port Authority to that effect;

^{PART I] THE GAZETTE
OF PAKISTAN, EXTRA.,
JUNE 30,
2020} 319

(19) in the Sixth Schedule,-

(A) In Table-I , in column (1),-

(a) against Serial No. l OOA, in column (2),-

(i) after the word "Port", occurring for the third time, the words, "by the aforesaid operating companies" shall be inserted with effect from the 1st June, 2020; and

(ii) under the heading "(A). Conditions and procedure for imports", in condition (iii),-

(I) after the word "imported'', the expression "and also those already imported under Notification No. S.R.O. 1 15(1)/2008, dated the 6th February, 2008," shall be inserted with effect from the 1st June, 2020; and

(II) for the words ''time of import", the words "applicable rate on residual value" shall be substituted with effect from the 1st June, 2020; and

(b) after S. No. I OOC and the entries relating thereto in columns (2) and (3), the follov-.'ing ne\v seria l nu1nber and the entries relating thereto shall with effect from the 1st June, 2020 be added, namely:-

320 ^{THE GAZETcf
E OF PAKISTAN, EXTRA.,
J UNE 30, 2020}^[PART
I

"1000

Machi nery, equipment, materials and

goods imported either for exclusive use

\V ithin the limits of Gwadar Free Zone, or for making exports therefrom, subject to the conditions that such machinery, equipment, materials and goods, are imported by investors of Gwadar Free Zone, and all the procedures, limitations and restrictions as are applicable on such goods under the Customs Act, 1969 (Act TV of 1969) and rules made thereunder shall, mutatis mutandis, apply provided that if any of such goods is taken out of the Zone for purpose

other than the export, the tax on the same shall be paid bv the imoorter.

Respective headings.";

(d) after S. No. 153 and the entries relating thereto in columns (2) and (3), the following new serial numbers and the entries relating thereto shall be added, namely:-·

l 54.

Dietetic foods intended for consumption by children suffering

frurn inherent metabolic disorder

Respective heading

_Isubject to the conditions that the

, i1nporter shall acquire approval and

qupta from Ministry of National Health Services, Regulations and Coordination.

(ii)	Electric Buses	8702.4090
(iii)	Three Wheeler Electric Rickshavv	8703.8030
(iv)	Three Wheeler Electric Loader	8704.9030
Iv)	Electric Trucks	8704.9059
(vi)	Electric tvlotorcycle	871 1.6090";

^{PART I] THE GAZETTE OF PAKISTAN,
EXTRA.,}^JUNE^{30, 2020} 321

(B) in Table-3, in column (!),-

(a) against S. No. 5, in column (4), in cond ition (ii), the words and comma "under this notification," shall be omitted;

(b) for S. No. 15A and the entries relating thereto in columns (2), (3) and (4), the following S. No. and the entries relat ing thereto shall be substituted, namely:-

'15A.	Parts and Components for manufacturiru1: LED lights:-
	0) ^{Housing /shell. Shell}cover and base cap for all ^{kinds of LED lights}ond bulbs	Respective heading	If imported by LED light manufacturers registered under the Sales Tax Act, 1990 subject to annual quota detennination by the Input Output Co- efficient Organization (IOCOi";
	(ii) Bare and stuffed Metal Clad Printed Circuit Boards (MCPCB) for LED	8534.0000
	^{(ii i) Constant}Current Power Supply for of LED Lillhts and Bulbs (l -300W)	8504.4090
	(iv) Lenses for LED lights and bulbs	9001.9000

(c) after serial number 19 and entries relating thereto in columns (2), (3) and (4), the following new Serial No and correspondi ng entries relating thereto shall be added, namely:-

"20.

Planl and machinery foe the assembly/ manufacturing of electric vehicles

Respective heading

The exemption shall be admissible on one time basis for setting up the ^newassembly and/or manufacturing facility ^{of the vehicles}•nd expansion in the ^existing^unitsto the extent of electric vehicles specific plant _""dmachinery, duly

approved/ certified and

^{detenni ned by}the Engineering Development Board (EDB).";

322 ^{THF.
GAZETTE
OF
PAKISTAN, EXTRA., JUNE 30, 2020 [PART I}

(20) in the Eighth Schedule,-

(a) in l'able-1 , in column (1),-

(i) serial number 2 and the entries relating thereto in colu1nns (2), (3), (4) and (5) shall be omitted;

(ii) against S. No. 56, in columns (4) and (5), for the figure

"70", the figure "80" shall be substituted;

(iii) against S. No.66, in column (4), for the figure ""14'', the figure "12"shall be substituted; and

(iv) after serial number 69 and the entries relating thereto in columns (2), (3), (4) and (5), the follo\ving new Serial No. and the entries relating thereto shall be added, namely:-

"70.	Following locally manufactured electric vehicles			Local supplies only"; and
	₀₎Road Tractors for semi- trailers (Electric Prime Movers)	8701.2060	1%
	(ii) Electric Buses	8702.4090	1%
	(iii) Three Wheeler Electric Rickshaw	8703.8030	1%
	(iv) 'f hree ^WheelerElectric Loader	8704.9030	1o/o
	^(v)Electric Trucks	8704.9059	1%
	(vi) Electric Motorcvcle	871 1 .6090	Io/o

( b) - in 1·able-2, in colu1nn ( !), against S. ".\lo. 4, in column (4), in condition 2, 'the \.vords and comma ''under th is notification," shall be omitted;

(21 ) 10 the Ninth Schedule,-

{a) for the existing Table, the following shall be substituted, namely:-

PART I] ^{THE GAZETTE OF PAKISTAN, EXl'R.A., J U NE 30, 2020 323}

"Table-I

Sales Tax on supply (payable at the time of supply by CMOs):

S. No.

of Goods

the ti me of sun nly by CMOs)

(l)

(2)

(3)

I.

Subscriber Identification Module (SIM) Cards

Rs. 250

^Description^I^{Specification}Sales tax on supply (payable at

Cellular mobile phones in CKD/CBU form:

s. Description I Sales tax on Sales tax ^{Sales
tax on}

No. Specification of Goods CBUs at the on ^{supply of}

time of import or import in locally ^registrationCKDISKD ^manufactured

(IMEI number by condition ^{mobile phones}CMOS) in CBU

condition in addition to tax under column (41

^/1)121 131 ^{14) 15)}

1. Cellular mobile phones or satellite phones to be

charged on the basis of^I

import value per. set, or_I

equivalent value in rupees

in case of supply by the manufacturer. at the rate as indicated against each cateaorv:-

A. Not exceeding US$ 30 Rs. 130 Rs. 10 Rs. 10 lexcludina smart ohonesl

B. Not exceeding US$ 30 Rs. 200 ^{Rs. 10 Rs. 10}(smart phones)

C. Exceeding US$ 30 but Rs. 200 ^{Rs. 10 Rs. 10}not exceedina US$ 100

D. Exceeding US$ 100 but Rs. 1,680 Rs. 10 Rs. 10 not exceedina US$ 200

E. Exceeding US$ 200 but Rs. 1,740 Rs. 1,740 Rs. 10 not exceedino US$ 350

F. Exceeding US$ 350 but Rs. 5,400 Rs. 5,400 Rs. 10 not exceeding US$ 500

G. Exceeding US$ 500 Rs. 9,270 ^{Rs. 9,270}^{Rs. 10"; and}

324 ^{Tf IE
GAZETTE
OF
PAKlS"fAN,
EXTRA.,
J UNE 30,
2020}^[PART
I

(b) after t he ·rable. substi tuted as aforesaid, under the head ing "l,iability, Procedure and Conditions", for the existing conditions (i) to (viii) and the "Note", the following shall be substit uted, namely:-

"( i ) l'hc l iabil ity to pay the tax on the goods specified in this Schedule shall be-

(a) in case of the goods specified in Table-I, of the Cellular Mobi le Operator (CMO);

(b) in case of goods specified in columns (3) and (4) of Table-II, of the importer; and

(ii) l'he time of payment of tax due under th is Schedule shall be the same as specified in section 6;

(iii) ) The tax paid under this Schedule shall not be deductible against the output tax payable by the purchaser or i1nporter of the goods specified in th is Schedule;

(iv) The input tax paid on the input goods attributable to the goods specified i n this Schedule shall not be deducti ble for the tax payable u nder th is Schedule; and

(v) The Board may prescribe further mode and manner of payment of tax due under this Schedule.";

(22) the existi ng paragraph of the Tenth Schedule shall be numbered as paragraph ( I ) of that Schedule and after the existing Table thereunder, the following paragraph (2) and its Table and the Note at the end shall be added, natnely:-

"(2) Tax on cement or concrete blocks fall ing in PCT head ing

6810.1 100, shall be charged on fixed basis as per the following Table, namely::

TABLE

S. .'lo.

Item

Tax

l_ill

(21

(3)

. L

Paver

Ks. 2 per sq.ft

I ^2.

i

Hollow block

(volume less than l cubic feet)

Rs. 3 per piece

'

PART I] ^{THE GAZETTE OF PAKISTAN, EXTRA.,
JUNE
30, 2020 325}

3.		Solid block (volume less than 1 cubic feet)					Rs. 3 per piece
4. Kerb Stone							Rs. 5 per piece
		(volume less than I cubic feet)					Rs. 5 per piece
I !	5	I	Kerb stone (volume ITTeater	than	Icubic	feet)	Rs. I 0 per piece"; and

i'lote: No input tax adjustment shall be allowed against the tax paid under this Schedule.";

(23) in the Eleventh Schedule, in the Table, -

(a) after the heading "TABLE", for the words "shall not be applicable to goods and supplies specified after the end of this Table", the expression "are specified as below provided that withholding of tax under this Schedule shall not be applicable to the goods and supplies specified vide clauses (i) . to (viii) after the Table'" shall be substituted;

(b) i n column (1 ), against S. No. l , i n column (3), for the words ''Registered persons'', the words "Active Taxpayers" shall be substituted;

(c) in colum n (1 ), against S. No. 2, in column (3), for the \.vord "Person'·. the words "Active Taxpayer" shall be substituted;

(d) in column ( I ), against S. Nos. 3, 4 and 6, in column (3), for the words "Unregistered persons", the words "persons other than Active Taxpayers'' shall be substituted; and

"(ix) Supply of sand, stone, gravel/crush and clay to lo'v cost housing scheme:s sponsored or approved by Naya Pakistan Housi ng and Development Authority.":and

(24) i n the ·1\velfth Schedule, under the head ing "Procedure and conditions", in condition (2), for clause (i), the follov·.'ing shall be substituted,. namely:-

"(i) Ra· materia ls and intennediary goods imported by a rnanufacturer for in-house consumption; ··.

6. A mendments of Income Tax Ord inance, 2001 (XLIX of 2001).-ln the lncome Tax Ordinance, 2001 (XLIX of 2001), the following further amend ments shall be made, namely:--

326 ^{THE GAZETTE OF PAKISTAN, EXTRA.,
JUNE 30, 2020}[PART T

(I) in section 2,-

(A) in clause (29C),-

(a) in sub-clause (a), in para (iv), the word "and" shall be om itted; and

(b) after sub-clause (a), amended as aforesaid, the following new sub-clause shall be inserted, namely,-

"(aa) fro1n the !st day of May, 2020, a person directly involved in the construction of buildings, roads, bridges and other such structures or the development of land, to the extent and for the purpose of import of plant and machinery to be utilized in such activity, subject to such cond itions as may be notified by the Board;

(ab) from the first day of July, 2020 a resident company engaged i n the hotel business in Pakistan;";

(B) clauses (JOA) and (30AA) shall be re-nun1bered as clauses (30AA) and (30AB) re.<: pectively;

"(30A) "integrated enterprise" means a person integrated with the Board through approved fiscal electronic device and software, and \\¹ho fu lfills obligations and requirements for integration as may be prescribed;";

(D) after clause (30AD), rcnumbered as aforesaid, the following new- clause shall be inserted, namely:

"(30AC) "Iris" means a \veb based computer programme for operation and nlanagement of Inland Revenue taxes and laws administered by the Board;";

(E) for clause (31 A), the follo\\·ing shall be substituted, namely:-

·'(J I A) "Local Government" shall have the same meaning for respective provisions and Islamabad Capital Territory as contained in the R alochistan Local Government Act, 2010 (V of 2010), the Khyber Pakhtunkhwa Local Government Act, 2013 (XXV'I II of 2013), the Sindh

^{PART l]}^{THE GAZETTE OF PAKISTAN, EXTRA.,
JUNE
30, 2020} 327

Local Government Act, 2013 (XLl l of 2013), the Islamabad Capital Territory Local Government Act, 201 5 (X of 2015) and the Punjab Local Government Ac 2019 (Xlll of 2019) ;"; and

(F) in clause (36),-

(a) in sub-clause (a), for the expression "or development purposes" the expression "purposes for general public" shall be substituted; and

(b) in sub-clause (b), after the word "registered" the words "by or" shall be inserted;

(2) in section 4, in sub-section (1), after the expression "Division I" the expression ", J B" shall be omitted;

(3) in section 6, in sub-section (2), after the word "royalty" the expression ", fee for offshore digital services" shall be inserted;

(4) in section 7A,-

(a) in sub-section (I),-

(i) in clause (a), the word "and" at the end shall be omitted; and

(ii) in clause (b), for the full stop at the end a semi-colon and the word "and" shall be substituted and thereafter the IOllowing new clause shall be added, namely:-

"(c) A Pakistan resident ship owning company registered with the Securities and Exchange Commission of Pakistan after the 15th day of November, 2019 and having its own sea worthy vessel registered under Pakistan Flag shall pay tonnage tax of an amount equivalent to seventy five US Cents per ton of gross registered tonnage per annum."; and

(b) in sub-section (2), for the figure "2020", the figure "2030" shall be substituted;

(5) in section l 5A,-

328 ^{rHE GAZEITE OF PAKISl'AN,
EXTRA., JUNE 30, 2020}^{[PART I}

(A) in sub-section (1 ), i n clause (h), for the word "six", the word

•·four" shall be substituted; and

(B) in sub-section (7), the expression "deri ving income exceeding

Rs. 4 million under section 15" shall be omitted;

(6) i n section 21,-

(A) in clause (!),-

(a) for the words "fifty", the words ''two hundred and fifty"

shall be substituted: and

(b) in the second proviso, in sub-clause (a), for the word

"ten'', the words "twenty-five" shall be substituted;

(B) in clause (m), for the \vord "fifteen", the words "twenty-five" shall be substituted;

omitted;

(D) in clause (o), fOr the ful l stop at the end, a semi colon shall be

substituted; and

(E) after clause (o), amended as aforesaid, the following new clauses shall be added, namely.-

"(p) any expenditure on account of utility bill in excess of such limits and in violation of such conditions as may be prescribed; and

(q) any expend itu re attributable to sales made to persons required to be registered but not registered under the Sales Tax Act, 1990 by an industrial undertaking computed according to the following IOrmula, namely:-

(A/B) x c

where-

A is the total amount of deductions claimed under this Part: B is the turnover for the tax year; and

PART I] ^{THE GAZETTE OF PAKISTAN,
EXTRA., J UNE 30, 2020 329}

C is the total amount of sales exclusive of sales tax and federal excise duty to persons requi red to be registered but not registered under the Sales Tax Act, 1990 where sales equal or exceed rupees one hundred million per person:

Provided that disallowance of expend iture under this clause shall not exceed ten percent of total deductions claimed under this Part:

Provided further that the Board may, by notification in the official Gazette, exempt persons or classes of persons from this clause subject to such conditions and limitations as may be specified therein:

Provided also that this clause shall come into force with effect from the first day of October, 2020.";

(7) in section 22,-

(A) in sub-section (2), for the full stop at the end, a colon shall be substituted and thereafter the following new proviso shall be added, namely:-

"Provided that ""'here a depreciable asset is used in the person' s busi ness for the first time in a tax year commencing on or after the !st day of July, 2020, the depreciation deduction shall be reduced by fifty percent."; and

(B) in sub-section (8), for the full stop at the end, a colon shall be substituted, and thereafter the following proviso shall be added, namely:-

"Provided that where a depreciable asset is used in the person's business for the first time in a tax year commencing on or after the 1st day of July, 2020, depreciation deduction equal to fifty percent of the rate specified in Part I of the Third Schedule shall be allowed in the year of disposal.'";

(8) in section 28, i n sub·section (1), in clause (b), for semicolon at the end, a colon shall be substituted and thereafter the follo\ving ne\v proviso shall be added, namely:-

"Provided that for the pu rpose of determining the deduction on account of lease rentals the cost of a passenger transport vehicle not plying for hire to the extent of principal amount shall not exceed two and a half million rupees;'';

330 f HE GAZETTE OF PAKISTAN, EXTRA., JUNE 30, 2020 (PART l

(9) i n section 37,-

(a) for sub-section (3A), the following shall be substituted, namely:-

"(3A) Not\vithstanding anything contained in sub-section (3), the amount of any gain arising on disposal of an immovable property shall be computed in accordance with the fonnula specified in the Table below, namely:-

S. No.

^{Hold ioo neriod}Gain

C-QL

I.

2.

\Vb.ere    the      holding      period       of _""A

immoveable property does not exceed one

Wfil

^Whrcre^{tho           holding                period}of _"'_.A x 3/4 immoveable property exceeds one year !

but d9es not exceed two vears

J

^{Where              the}holding     period       of _"'

immoveable property exceeds two years

but does not exceed three vears

A- x 1/2

4.

^{Where              the           holdi ng               period}of ao immoveable property exceeds three years

but does not exceed four vears

A x 1/4

5.

^Wherethe      holding      period      of _""

immoveable property exceeds four years

0

TABLE

_'_"(3)

where A is the amount of gain determi ned under sub-section (2)."; and

(b) sub-section (3B) shall be 01nitted;

( I O) i n section 37A, after sub-section (JA), te following new sub section shall be inserted, namely:-

"(JB) f'or the purpose of this section, "shares of a public company" shall be considered as security if such company is a public com pany at the time of disposal of such shares.";

(11) in section 57, after sub-section (2A), the following new sub-section shall be inserted, namely:-

·'(2H) Where a loss, referred to in sub-section (2), relating to a tax year comn1encing on or after the first day of July, 2020 is sustained by a resident company engaged in the hotel

^{PART l]}^THE^GAZETTE^OF^PAKlSTAN,^{EXTRA.,
JUNE
30, 2020} 331

business in Pakistan, the said loss shall be carried forward for a period of eight years.";

(12) i n section 61, i n sub-section (2), for the full stop in the end, a colon shall be substituted, and thereafter the follovving proviso shall be added, namely:-

"Provided that where any sum is paid or any property is given to an associate by a donor, clause (b) of component C shall be, in the case of-

(i) an individual or association of persons, fifteen percent of the taxable income of the person for the year; or

(ii) a company, ten percent of the taxable inco1ne of the person for the year.";

(13) in section 65C, in sub-section (1), after the word "Pakistan", the expression "on or before the 30th day of Juqe, 2022" shall be inserted;

(14) in section 97A, for the expre.:;sion "Companies Ordinance, l 984 (XLVII of 1984)", wherever occurring, the expression "Companies Act, 201 7 (X IX of 2017)" shall be substituted;

(15) in section l OOJiJA, in sub-section (1), after the \\'Ord ''thereon", the words "in respect of a person not appearing on the active taxpayers' list" shall be inserted;

(16) in section I OOC,-

(A) in sub-section (1),-

(a) in clause (d), in the proviso, sub-clauses (a) and (b) shall be re-numbered as (i) and (ii) respectively;

(b) in clause (e), in the proviso, after the semi colon, the

\VOrd "and" shall be omitted; and

(c) in clause (t), i n the proviso, for the colon at the end, a semi-colon and the word "and" shall be substituted and thereafter the follo\\·ing new clause shall be added, namely:-

"(g) a statement of voluntary contributions and donations received in the immediately preceding

332 ^{Tl-I E GAZETTE OF PAKISTAN, EXTRA.,
J IJNE 30, 2020}[PART

tax year which has been filed in the prescribed form and manner."; and

(B) in sub-section ( lA), for the \Vord "organization", the expression "organizations, trusts or welfilre institutions" shall be substituted;and

17) after section I OOC, amended as aforesflid, the follov·.'ing nevi section shall be inserted, namely:-

"lOOD. Special provisions relating to builders and developers.-{1 ) For tax year 2020 and onwards, the tax payable by a bu ilder or a developer, as defined in sub-section (9), who opts to pa:1 tax under this section shall be computed and paid in accordance with the rules in the Eleventh Schedule on ;1 project by project basis on the income, profits and gain;; derived from the sale of buildings or sale of plots, as the cas1 may be, from-

(a) a ne\v project to be completed by the 30th day of September, 2022; or

(b) an incomplete existing project to be completed by th' 30th day of September, 2022:

Provided that any income, profits and gains of 1 bu ilder or de\ eloper of an incom plete existi ng projec t earned up to tax year 2019 shall be subject to th! provisions of this Ordinance as were in force prior to th commencement of the Tax Laws (Amendment ) Ord inance, 2020 (Ordinance I of 2020):

Provided further that any income of a builder or developer other than income, profits and gains subject ti) this section shall be subject to tax as per the provisions of this Ord inance.

(2) Where sub-section ( I ) appl ies, -

(a) the income shall not be chargeable to tax under an·,r head of income in computing the taxable income of th person;

(b) no deduction shall be allowed under this Ord inance for any expenditure incurred in deriving the income:

PART I] ^{THE GAZET"f E Of PAKiSTAN, EXl"RA.,
J UNE 30,
2020} 333

(i) any dcducti b!e allowance under Part IX of c:hapter Ill; or

(ii) the set off of any ioss:

(d) no tax credit shall be allo\ved against the tax payable under sub-section {l ) except credi( for tax under section 236A or 236K collected from the builder or developer after the com1nencen1cnt of the Tax Laws (Amendment) Ord inance, 2020 (I of 2020) on purchase of iinmoveable prop.:rty ut ilized in a project;

(e) there shal l be no refund of an)' tax collected or deducted under this Ordinance;

(f) if the tax payable has not been paid or short paid, the said an1ount of tax may be recovered and a l l the prov1,s1ons of this Ordinance shall apply accordingiy; and

(g) sections 113 and 1 lJC shall not apply on the turnover, inco1ne, profits and gains or a buil der or developer fro1n a project.

(3) The prov1s1ons of section 11 1 shall not apply to capital investment made in a ne\V project under clause (a) Of sub section ( I ) in the form of n1oney or land, subject to the follo\vlng conditions, nan1ely:-

(a) if the investmen t is inade by a bu ilder or developer being an individual -

(i) in the form of money, such builder or developer shall open a new bank accou nt and deposit such amou nt in it on or before the 31st day of Decem ber, 2020; or

(ii) in the form of land, such bu ilder or developer shall have the ownersh ip title of the land at the ti inc of commence1nent of the Tax l,aws (Amend ment) Ordinance, 2020 (I of 2020);

(b) if the investment is made by a person i n a project through a company or an association of persons,-

334 THE GAZETf E OF PAKISTAN, l'.:XTH.A_, JUNE 30, 2020 [PART l

(i) such company or association of person shall be a single object (builder or developer) com pany or association of persons registered under the Compan ies Act. 201 f (XTX of 20 i7), the Litnited Liability Pa1tnersh i p Act, 20.1 7- (XV of 2017) or the Part nershi p r ct. 1932 (IX of J 932), as the case may be, after the date of conancncement of the Ta'I: Laws (Amendment) Ord inc:nce, 2020 (I of 2020) and on or before the 31st day of December, 2020; and

(ii) the person shall be a member or shareholder of such association of persons or ':ompany, as the case may be;

and if the capital investment is made,-

(i) in the form of tnoney, such amount shall be invested through a crossed bank ing instru1nent deposited in the bank account of such association of person:; ur con1pany, as the case tnay be, on or before the 31 st day of Decem ber, 2020 ; or

(ii) in the form of land. such land shall be transfCrred to such association of persons or conipany, as the case may be, on or before tl1e 31 st day of December, 2020:

Provided that the person shall h.ave the ownership title of the land at the time of commencement of the Tax La\'.-s (A1nend1nent) Ordinance, 2020 (I of 2020);

(d) the mone:y or land invested under clau>;e (a) or (b) shal l be wholly utilized in a project; and

(e) com pletion of the project shall be certified Hl the following manner, namely:-

(i) in case of a bu ilder, the map approvin g authority or Nf:SPAK sha ll ce1tify that grey structure as per the approved map has been completed by the

^{PART I]                           THE GAZETTE OF PAKISTf
N, EXTRA.,   JUNE
30, 2020}                                                       335

bui lder on or before the 30th day of September, 2022; and

(ii) in case of a developer,-

(A) the map approving authority or NESPAK shall certify that landscaping has been completed on or before the 30th day of September, 2022;

(B) a fi1m of chartered accountants having an ICAP QCR rating of 'satisfactory', notified by the Board for this purpose, shall certify that at least 50% of the plots have been booked for sale and at least 40o/o of the sale proceeds have been received by the 30th day of September, 2022; and

(4) The provisions of section 1 1 1 shall also not apply to.-

(a) the first purchaser of a bui ld ing or a unit of the building purchased from the bui lder in respect of purchase price of the building or uni t of the build ing subject to the following conditions, namely:-

(i) full payment is inade through a crossed banking instrument to the bui lder during a period starting from the date of registration othe project \Vith the Board under this section and ending on the 30th day of September, 2022, in case the purchase is from a new project; and

(ii) full or balance amount of payment is made through a crossed banking instrument to the bui !der during a period starting from the date of registration of the project with the Board under this section and end ing on the 30th day of September, 2022, in case the purchase is from an existing incomplete project; and

(b) the purchaser of a plot who intends to construct a bui ld ing thereon, if -

336 ^{THE
GAZETTE}^()f^{PAKISTAN, EXTRA.,
JL'NE 30,
2020 f PART l}

(i) the purchase is tnade on or before the 31 st day of

Dcce1nbcr, 2020;

(ii) the full payn1cnt is inade on or before the 3 l st da) of December, 2020 through a crossed hanki nf i11strun1ent:

(iii) construction on such plot is com menced on or

bcfi}re the 3 i st day of Decen1bcr. 2020;

(i\¹) such Cl1nstrnction is coinpleted on or before the JOth day of Scpte1nber, 2022; and

(v) lhe person registers himself \.,.ith the Board on th!! online Ins \Veb pottal.

(5) \\rhere sub-section ( 3) or (4) apply. the va :¹Je or pric of 121d or build ing, as the case 1112y bt::, shall be 'the higher ('f cla11S1! (n) or (b) belo\v:-

(a) 130'70 of t he- fai r market value as dcter n1ined b.Y th,

Board under sub-section (4) of section 68; or

(b) at the option ot the person making in\'est1ncnl, the lo\ver of the vailtes as detennined by at least t\\'O independe11 t

·valuers fi-01n the l ist of valuers approved by the Stat

Bank of Pak lstan.

(6) ub-sectio:ts (3) and (4) shall not apply to -

(a) holder of any publ ic office as defined i n the Voluntary Declaration of Domestic Assets :\ct, 2018 or hi s bcna1nidar as defined in the Benami Transactioii s ( Prohi bition)!\ct, 2017 (V of 201 7) or his spouse Crf dependents;

(b) a public l isrcd con1pany. a real estate investment trust eor a com pany \\'hose income is exem pt u nder any provision of this Ord innce; or

(c) any proceeds derived from the com mission of a cri111inal offence incl udi ng the crimes of inoncy launderi ng, extortion or terror financing but excl uding the offenc{s under this Ord inance.

PART !] ^{·rHE GAZE'I··rE OF PAKISTAN,
EX.I'R.t\., JUN
E 30, 2020} 337

(7) Dividend income paid to a person by- a bullder or de·cloper being a company out of the profits and gains derived fron1 a project shall be exempt from tax.

(8) Notv.·ithstanding anything contained in this section or the Eleventh Schedule, \Vhere a return or declaration has been made through rnisrepresentation or suppression of facts, such return or declaration shall be void and all the provisions of this Ordinance shall apply:

Provided that no action under this sub-sect ion shall be taken if such misrepresentation has been made on account of a bona fide mistake:

Provided further that no action u nder this sub-section shall be taken without provid ing an opportunity of bei ng heard and without prior appr0val of the Board.";

(9) I n this section.-

(a) ''builder" rneans a person \•,..-ho is registered as a builder vvith the Board and is engaged in the construction and disposal of residential or com1nercial buildings:

(b) "capital investinent" 1neans investment as equity resou rces and does not include borrowed funds;

(c) ''developer·· means a person "'·ho is registered as a developer ""·ith the Board and is engaged i n the development of land in the form of plots of any' kind either for i tself or otherwise;

(d) '·existing project'' 1neans a construction or development project, \'hich -

(i) has con1n1enced before the date of corr1mencement of the Tax I,a¥1'S (Amendment) Ordinance, 2020;

(ii) is incomplete;

(iii) i:s completed on or before the 30th day of September, 2022; and

(iv) a declaration is provided in the registration fonn under Eleventh Sched ule to the effect of percentage of the project completed up to the last

333 ^{THE
GAZETTE
OF
PA K ISTAN,
EXl'RA.,
J UNE 30,
2020 [PART I}

day of the accounting period pertai ning to tax year 2019;

(e) "first purchaser'" means a person \\:ho purchases a building or a unit, as the case may be, directly from the builder and does not include a subseq uent or a substituted purchaser;

(f) "new project" means a construction or develop1ncn t project, which -

(i) is com1nenced during the period starting from the date of commencement of t he Tax l,aws (Amendment) Ordinance, 2020 and end ing on the 3 l st day of December, 2020; and

(ii) is completed on or before the 30th day of September. 2022;

(g) "project" means a project for construction of a bu ild ing with the object of d isposal, or a project for development of land into plots with the object of disposal or other.vise;

(h) "registered with the Board" 1neans registered after submission of fonn on project-by-project basis on the online Iris web portal;

(10) The provisions of the Ordinance not specifically dealt with in this section or the .rules 1nade thereunder shall apply mutatis mutand is to builders and developers 1n so far as they are not inconsistent with this section or the rules made thereunder.":

(18) after section 106, the tOl lowing new section shall be inserted, namely:

"106A. Restriction on ded uction of profit on debt payable to associated enterprise.----( 1) Subject to sections 108 and 109. a part of deduction for foreign profit on debt claimed by a foreign-controlled resident com pany (other than an insurance company, or a banking company) during a l<ix year, shall be disallowed according to the followi ng formula, namely:-

(BJ - ((A + B) x 0.15)

\vhcre-

^{PART I] THE GAZETTE OF PAKISTAN,
EXTRA., J UNE 30, 2020} 339

A is the tax.able income before depreciatiGn and "amo11ization; and

B is the foreign profit on debt clai1ned as deduction

(2) This section shall not apply to a foreign-controlled resident company if the total foreign profit on debt claimed as deduction is less than ten million rupees for a tax year.

(3) Where in computing the taxable income for a tax year, full effect cannot be given to a deduction for foreign protit on debt, the excessive amount shall be added to the amount of foreign profit on debt for the followi ng tax year and shall be treated to be part of that ded uction, or if there is no such deduction for that tax year, be treated to be the deduction for that tax year and so on for three tax years.

(4) Nonvithstanding the provisions of section l 06, where deduction of foreign profit on debt is disallov-ied under this section and also under section 106, the disallowed amount shall be the higher of the disallowed amount under this section and section 106.

.(5) '[his section shall apply in respect of foreign profit on debt accrued with effect .from the first day of July, 2020, even if debts were contracted before the first day of J uly, 2020.

(6) In this section

(a) "foreign-controlled resident company'" means a resident company in v.·hich fifty per cent or more of the u nderlying ownership of the company is held by a non resident person either alone or together with an associate or associates; and

(b) "foreign profit on debt" means interest paid or payable to a non-resident person or an associate of the foreign controlled resident company and includes-

(i) interest on all forms of debt;

(ii) payments made which are cconon1ically equ ivalent to interest;

(iii) expenses incurred in connection with the raising of finance;

340 ^{THE
GAZETTE
OF
PAKISTAN,
EXl'RA.,
J UN E 30, 2020}[PART l

(iv) pay1nents under profit participating loans;

(v) in1puted interest on i nstru n1cnts such as converti ble bonds and zero coupon bonds:

(vi) amounts under alternative financing arrangen1ents such a-. rslamic finance;

(vii) the finance cost element of finance lease payments;

(viii) capital ized interest i ncl uded in the balance sheet value of related asset, or the amortisation of capital ised i nterest;

(ix) amounts 1neasured by reference to a fund ing rctu111 under transfer pricing ru les:

(x) \vhere appl icable, not ional interest an1ounts under derivative instruments or hedging arrangen1ents related to an entity's borro,vings;

(xi) certain foreign ex.change gains and losses on borrowings and i nstru ments connected "\Vith the ra ising of finance:

(xii) guarantee fees "''ith respecl to financing arrangements; and

(xiii) arrangement fee and sin1J!ar cost related to the borro"\\·ing funds.";

(19) in section 107, in sub-section (!), after the word "automatic"' the "\Vords "and spontaneous" shall be inserted;

(20) i n section 1 11, i n suh-section (1), for the expression '·i n the Commissioner's opinion, satisfactory, the amount cred ited. va lue of the investment, money, value of the article, or amount of expenditure suppressed a1nount of production, sales or any amount chargeable to tax or of any item of receipt liable to tax shall be included in the person's income chargea ble to tax under head "Income from Other Sources'· to the extent it i s not adeq uately explained'". the expression "in the Commissioner's opinion, satisfactory

PART I] THE GAZETTf, OF PAKISTAN, EXTRA., JUNE 30, 2020 341

(a) the amount credited, value of the investment, money, value of the article, or amount of expenditure shall be included in the person's income chargeable to tax under the head ''lnco1ne from Other Sources" to the extent it is not adeq uately explained; and

(b) the suppressed a1nount of production, sales or any amount chargeable to tax or of any item of rece ipt liable to tax shall be included i n the person's income chargeable to tax under the head "Income from Business" to the extent it is not adequately explained" shall be substituted;

(21 ) in .section 113, in sub-section ( I ), after the expression "company ,,. the expression "pennanent estahlis 1nent of a non-resident company," sha ll he inserted;

(22) in section 1 14,-

(A) in sub-section (1),-

(a) after clause (ad), the following ne\\-' clause shall be

added, namely:-

"(ae) every person whose income for the year is subject to final taxation under any provision of this Ordinance:'':and

(b) in clause (b), in sub-clause (x), for the \vord ·'every", the word "is a'' shall be substituted;

(l3) in sub-section (2), i n clause (a), for the semicolon at the end, a colon shall be substituted and thereafter the follov.1ing new proviso shall be added, namely:

•

··Provided that the Board may prescribe different

returns for different classes of income or persons including persons subject to final taxation;"; and

(C) i n sub-section (6), for the full stop at the end, a colon shall be substituted and thereafter the following ne\\' proviso shall be added, namei)':--

"Provided also that the Commissioner shall grant approval in case of a bonafide omission or wrnng statement.";

342 ^{f HE GAZETTE
OF PAKISTAN, EXTRA.,
JUNE 30, 2020 [PART I}

(23) after section 1 14, amended as aforesaid, the folio\\. ing new section

shall be added, namely:-

'·J J 4A. Taxpayer's profile.-(1) Subject to this Ordinance, the

following persons shal l furnish a profile, namcl)':-

(a) every person appl ying for registration under section 181;

(b) every person derivi ng inco1ne chargeable to tax under

the head, ·'income from business";

(d) any non-profit organizat ion as defined i n clause (36} of section 2;

(e) any trust or welfare institution; or

(f) any other person prescribed by the Roard.

(2) A taxpayer's profile-

(a) shall be in the prescribed form and shall be accompanied by such annexurcs, statements or documents as may be prescri bed;

(b) shall fu lly state, in the specified form and manner, the relevant particulars of-

(i) bank accounts;

(ii) ut ility connections;

(iii) business premises includ ing a l l man ufacturing, storage or retail outlets operated or lea<;ed by the tax payer;

(iv) types of busi nesses; and

(v) such other information as may be prescr ibed;

{c) shall be signed by the person being an individual. or the

person's representative where section 172 applies; and

(d) shall be filed electronically on the web as prescribed by the Board .

PART l] THE GAZETTE OF PAKISTAN, EXTRA., J UNE 30, 2020 343

(3) A taxpayer's profile shall be furnished,-

(a) on or before the 3 l st day of December, 2020 in case of a person registered under section 181 before the 30th day of September, 2020; and

(b) \Vithin ninety days registration in case of a person not registered under section 181 before the 30th day of September, 2020.

(4) A taxpayer's protile shall be updated within ni nety days of change i n any of the relevant particulars of information as mentioned in clause (b) of sub-section (2).";

(24) in section 1 15, sub-sections (4), (4A), (5) and (6) shall be omitted;

(25) in section 116,-

(A) in sub-section (3),-

(a) after the expression "filing revised wealth statement," the expression "under intimation to the Commissioner in the prescribed form and manner," shall be inserted; and

(b) for the fu ll stop at the end a colon shall be substituted and thereafter the followi ng new proviso and explanation shall be added, namely:-

"Provided that where the Comm issioner is of the opinion that the revision under this sub-section is not for the purpose of correcti ng a bona fide omission or

\\Tong statement, he may declare such revision as void through an order in writing after provid ing an opportunity of being heard.

ExplanaJion. -For the removal of doubt it is clarified that wealt h statemen t cannot be revised after the expiry of tive years from the due date of filing of return of income for that tax year."; and

(B) sub-section (4) shall be omitted;

(26) in section 1 18,-

(A) in sub-section ( l ), the expression "a statement required under sub-section (4) of section 115," shall be omitted;

344 ^·^{rHE GAZETTE
OF PAKrs·rAN, EXTRA.,
J UNE 30, 2020}jPART l

(B) i n suh-section (2)_ the expression "or a statement under sub section (4) of section 1 1 5'" shall be omitted; and

(C:) i n sub-section (3),-

(a) the expression ", or a statement required under sub section (4) of section 1 15" shall be omitted: and

(b) in clause (a). the expression "a statc1nent requi red under sub-section (4) of section 1 15 or" shal l be omitted;

(27_1 in section 1 19, in sub-section ( I ), clause (c) shall be omitted;

(28 ) in secti(Jn 120,-

(A) in sub-section (1),-

(a) in clause (a), for the expression "those respective amounts specified in the return", the e.'l.prcssion "the respecti\.·e amounts adjusted under sub-section (2A)" shall be substituted; and

(b) in clause (b), for the expression "return \Vas furnished", the expression ''ad_i ustn1ents \Vere 111::ide under sub section (2A)" shall be substituted;

(I3) after sub-section (2), the following llC\V section shall be inserted, namely:

''(2A) A retu rn of income furnished u nder sub-section (2) of section l 14 shall be processed through auto1nated systenl to arrive at correct amounis of total income, taxable income and tax payable by mak ing adjustments for-

(i) any arithmt'tical error in the return;

(ii) any incorrect cla im, if such incorrect claim is apparent fro1n any information i n the return;

(iii) disallo\vance of an: loss, deductible allowance or tax credit under Parts \'Ill, IX and X respectively of Chapter Ill; and

(iv) disallowance of carry fori.vard of any loss under clause (b) of sub-section ( I ) of seccion l 82A:

PART I] THE GAZE'rTE:. OF PAK fSTAN, EXTRA., JL!NE 30, 2020 345

Provided that no such adjustments shall he tnade unless a syste111 generated notice is given to the taxpayer specifying the adjustments intended to be rnadc:

Provided futther that the response received from the taxpayer, ;f any, shall he considered berore n1ak ing any adjustment, and ln a case "vhere no response ls received "vithin thi rty days of the issu of such notice, adjustments shall be made.

Provided also that where no such adjustments have been made \Vithi n six n1onth of filing of return, the amou nts specified in the return as declared by the ta.'\.payer shall be deemed to have been taken IL adjusted amounts on lhe da_\' the return \\'as filed and the taxpayer shall be intin1atcd autotnatically through I ris."; and

(7) For the purposes of this section,-

(a) ·'arithn1etica[ error" includes any 1vrong or incorrect calcu lat ion of ta.x payable includ ing any 1ni11i m u n1 or final tax payable.

(b) ..an incorrect claim apparent from any informat ion in the return" shall 1nean a cL'lim, on the basis of' an entry, i n the return.-

(i) of an ite1n, \\-·hich is inconsistent \vith another entry of the same or so1ne other item in such return;

(ii) regard ing any tax payment which is not verified frotn the collection system; or

(iii) i n respect of a deduction, \vhere such deduction exceeds specified statutory limit which 1nay have been expressed as rnonetary ainount or percentage or ratio or fraction.'·;

(29) in section 121, in sub-section ( I ), clause "(aa)" shall be omitted;

346 ^{l'HE GAZETIE OF PAKISTAN, EXTRA
.. JUNE
30, 2020}^LP^ART^l

{30:1 in section 122, i n sub-sect ion (5), for the expression "defi nite information acquired from an aud it or otherwise,'' the expression "audit or on the basis of detinite informat ion" shall be substituted;

(31; after omitted section 122C, the follotving new section shall be inserted, namely:-

" 220. Agreed assessment in certain cases.-{!) Where a taxpayer, in response to a notice under sub-section (9) of section 122, intends to settle his case, he may file offer of settlement in the prescribed fonn before the assessment oversight commitlee, herei nafter referred to as the Committee, in addition to filing reply to the Commissioner.

(2) The Cotnmittee after exrunini ng the aforesaid offer may call for the record of the case and after afford ing opportunity of being heard to the taxpayer, may decide to accept or n1od ify the offer of the taxpayer through consensus and con1munlcate its decision to the taxpayer.

(3) \\-'here the taxpayer is satisfied with the decision of the Com1nittee,-

(a) the taxpayer shall deposit the amount of tax payable includ ing any amount .of penalt)' and default surcharge as per decision of the Com mittee;

{b) the Commissioner shall amend a5sessment in accordance with the decision of the Com rniUce after tax payable includ i ng any amount of penalty and dcfau!L surcharge as per decision of the Co1nmittee has been paid;

(d") no further proceed ings shall be undertaken under this Ordinance in respect of issues decided by the Committee unless the tax as per clause (c) has not been deposited by the taxpayer.

(4) Where the Committee has not been able to arrive at a consensus or where the taxpayer is not satisfied with the decision of the Com mittee, the case shall be referred back to the Commissioner for decision on the basis of reply of the taxpayer in response to notice under sub-section (9) of section

PART ll ^{THE GAZETTE OF PAKISTAN, EXTRA., JUNE
30, 2020}³⁴⁷

122 notwithstanding proceedings or decision, if any, of the Committee.

(5) The Committee shall co111prise the following income tax authorities having jurisdiction over the taxpayer, namely:-

(a) the Chief Commissioner Inland Revt=nue;

(b) the Commissioner Inland Revenue; and

(6) This section shall not apply in cases involving concealment of income or where interpretation of question of law is involved having effect on other cases.

(7) The Board may make rules regulating the procedure of the Com1nittee and for any matter connected with, or incidental to the proceedings of the Committee.";

(32) in section 127,-

(A) i n sub-section ( 1). after the word ."under", occurring for the first time, the expression "sub-section (2A) of section 120," shall be inserted; and

(B) in sub-section (4),-

(a) for clause (a), the following shall be substituted, namely:-

"(a) in the case of an appeal against an assessment -

(i) where the appellant is a company, five thousand rupees; or

(ii) where the appellant is not a company, two thousand and five hundred rupees; or":and

(b) in clause (b).-

(i) in sub-clause (i), for the word "one", the word "five" shall be substituted; and

(ii) i n sub-clause (ii), for the \vords '"two hundred", the words "one thousand'' shall be substituted;

348' ^{THE GALE1..rE}^()f^{PA K!ScrAN,}^{EXTRA.
, J U NE 30, 2020}fPAR f l

(33) in section 129, in sub-section (4), after the \.\o'Ord '"sha l l'", occurring for the first t ime, the \vord ..., '"specify in the order t he an1ount of tax upheld and" shall be inserted:

(34) in section 131 , tOr sub-section (3}, the fo!IO\Ving shall be substituted, nan1ely:-

'·(3) The prescribed fee shall be five thousand ru pees in case of a con1pany and tvvo thousand and five hundred rupees in case other than a co1npany.";

(35) for section 134A, the follo,ving shall be substituted, namely:- "134A. Alternative dispute resolution.--( l ) Not\vithstanding any

other provision of this ()rd inance, or the ru l es made

thereunder, an aggrieved person in connection \Vith any d ispute pending before a court of la"'· or an appei!atc aut hority pertai ni ng to- -

(a) the liability of tax against the aggr i eved person. or

admissibility of refunds, as the case 1nay he:

(b) the extent of \vaiver of defau lt surcharg and pen,1!ty; or

(c) any other specific rel ief required to re50\ve the d ispute, may apply to the Board for the appointment of a commi ttee for the- resol ution of any hardsh ip or d ispute mentioned i n detail i n the application. \Vh ich is under litigation in any court of la\.\' or an appellate a1thority, except \Vhere criminal proceed ings have been initiated or \vhere interpretation of q uestion nf la\v h::i ving effC<.:t on identical cases is invol ved havi ng efti::ct on other cases.

(2) 'f he Boa!'d may, after examination of the applicat ion of an aggrieved person, appoi nt a con1mittec, \Vithi n sixty days of receipt of such application in the Boa rd, coruprisi ng,-

(i) Chief C:o1n1n issioner I n l and Reven ue havi n g ju risd iction over the case:

(ii) two persons fro1n a panel notified by the Board co1npr1si ng of chartered accountants, cost and 1nanagen1ent accountants, advocates. having tnlnimum of ten years' experience in the field of taxation and reputable businessmen.

^PART^T]THE GAZET1"E OF PAKISTAN, EXTRA., JUNE 30, 2020 349

(3) The Board shall communicate the order of appointment of committee to the court of la\v or the appellate authority where the dispute is pendi ng and the Commissioner.

(4) The Committee appointed under sub-section (2) shall examine the issue and may, if it deemed necessary, conduct inquiry, seek expert opinion, direct any officer of the Inland Revenue or any other person to conduct an audit and shall decide the dispute through consensus, within one hundred and twenty days of its appointment.

(5) - The Com mittee may, in case of hardship, stay recovery of tax payable in respect of dispute pending before it for a period not exceeding one hundred and twenty days in aggregate or till the decision of the committee or its dissolution, whichever is earlier.

(6) The decision of the committee under sub-section (4) shall be binding on the Commissioner when the aggrieved person; being satisfied with the decision, has withdrawn the appeal pending before the court of law or any appellate authority and has communicated the order of withdrawal to the Commissioner:

Provided that if the order of withdrawal is not communicated to the Commissioner within sixty days of the service of decision of the committee upon the aggrieved person, the decision of the committee shall not be binding on the Commissioner.

(7) If the Committee fails to decide within the period of one hundred and twenty days under sub-section (4), the Board shall dissolve the committee by an order in writing and the matter shall be decided by the court of law or the appellate authority where the dispute is pending.

(8) The Board shall communicate the order of dissolution to the court of law or the appellate authority and the Commissioner.

(9) The aggrieved person, on receipt of the order of dissolution, shall communicate it to the court of law or the appellate authority, where the dispute is pendi ng.

(10) The aggrieved person may make the payment of income tax and .other taxes as decided by the committee under sub-

350 ^·^{rHE GAZE·r·rE OF PAKISTAN,
EX1'RA.,
JUNE 30, 2020}[PART l

section (4) and all decisions and orders made or passed shall stand modified to that extent.

( 1 1) The Board may prescribe the amount to be paid as remuneration for the services of the members of the com1n ittee, other than the member appointed under clause (i) of sub section (2).

(12) The Board may, by notification in the official Gazette, make rules for carrying out the purposes of this section.";

(36) ) in section 138, in sub·section (2),-

(A) in clause (b), the word ''and" at the end shal l be omitted; and

(B) in clause (c), for the full stop at the end a sent i·colon and the word "and" shall be substituted and thereafter the following new clause shall be added. namely:-

"(d) as specified under clauses (a), (ca) and (d) of sub· section ( I ) of section 48 of the Sales Tax Act, 1990.";

(37) in section 147,-

(A) in sub-section (2), for the expression "(a), (b), (ba),", the expression "(b)," shall be substituted; and

(B) after sub-section (7), the following new sub-section shall be inserted, namely: -

"(7A) The Board may prescribe the manner for furnish ing of the estimate and calculation of the amount of tax payable under this section through Iris or any other automated system specified by the Board.";

(38:' in section 148,-

(A) in sub-section (!),-

(a) after the word "Schedule" the expression "in respect of goods classified in Parts l to JII of the 'J'welfth Schedule'' shall be inserted; and

(b) for the fu ll stop at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-

P.'\RT I] TIIE GAZETTE OF PAKISTAN, EXTRA., JUNE 30, 2020 351

''Provided that the Board may, by a notification in the official Gazette, add in the Twelfth Schedule any entry thereto or omit any entry therefrom or amend any entry therein:

-Provided further that in case of goods classified u nder Part Il l of the Twelfth Schedule which are used both as raw material and finished goods, the Board may, by notification in the officia l Gazette, specify that goods imported by a person or class of persons as raw material for its own use shall be treated as classified under Part II of the Twelfth Schedule, subject to such conditions and procedure as may be prescri bed.";

(B) in sub section (7),-

(a) after the words "impcirt of ', the expression "goods on which tax is required to be collected under this section at the rate of 1% or 2% by an industrial undertaking for its own use." shall be inserted; and

(b) the hyphen and clauses (a), (c), (d) and (e), occurring thereafter shall be omitted;

(D) in sub.section (9),-

(a) for the expression "value of goods means the value of the goods as determined under the Customs Act, 1969 (IV of 1969), as if the goods were subject to ad valorem duty increased by the customs duty, federal excise duty and sales tax, if any, payable in respect of the import of the goods.'', the following expression shall be substituted, namely:-

"Value of goods means-

(a) in case of goods chargeable to tax at reta i l price under the Third Schedule of the Sales Tax Act, 1990, the retail price of such goods increased by sales tax payable in respect of the import and taxable supply of the goods; and

(b) in case of all other goods; the value of the goods as determined under the Custom Act, 1969 (IV of

352 ^{"IHE GAZETTE
OF PAKJSTAN, EXTRA.,
J UNE 30, 2020}^{[PART l}

l 969), as if the goods were subject to ad valorem duty increased by the custom-duty, federal excise duty and sales tax, if any, payable in respect of the import of the goods."; and

(b) the explanation occurring thereafter shall be on1itted; (39). section 148A shall be omitted;

(40) in section 152,-

(A) after sub-section (188), the following new sub-section shall be inserted, namely:-

"(1888) The tax deducti ble under sub-section (!AAA) shall be minimu1n tax on the income of non-resident person arising out of such payment.";

(B) for sub-section (28), the following shall be substituted, namely:-

"(2B) The tax deductible under sub-section (2A) shall be

minimum tax:

Provided that tax deductible under clause (a) of sub-se<:tion (2A) shall not be minim um tax where payments are received for sale of goods by a company being a manufacturer of such goods.";

(D) in sub-section (48), for the word ''thirty", the word "twenty" shall be substituted; and

(E) in sub-section (5),-

(i) in clause (a), the word ';and" at the end shall be omitted; and

(ii) in clause (b), for the full stop at the end a semi-colon and the word "and" shall be substituted and thereafter the following new clause shall be added, namely:-

"(c) such other partic ulars as may be prescribed.'';

PART IJ ^{THE GAZETTE OF PAKISTAN, EXTRA.,
JUNE 30,
2020 353}

(41) ) i n section 153,-

(A) in sub-section (1),-

(a) the word "or", occurring for the second time shall be omitted; and

(b) in clause (a), after the word "goods", the words "including toll manufacturing" shall be inserted;

(8) i n sub-section (3),-

(a) the expression "clauses (a) and (c) of' shall be omitted; and

(b) in the proviso, clauses (b), (d) and (e) shall be omitted;

(C) in sub-section (4), for the fu ll stop at the end, a colon shall be substituted, and thereafter the following new provisos shall be added, namely:-

"Provided that the Commissioner shall issue certificate for payment under clause (a) of sub-section ( I ) without deduction of tax within fifteen days of filing of application to a public cotnpany l isted on a registered stock exchange in Pakistan if advance tax liability has been discharged:

Provided further that the Commissioner shall be deemed to have issued the exemption certificate upon the expiry of fifteen days to the aforesaid public l isted compaoy and the certificate shall be automatically processed and issued by Iris:

Provided also that the Commissioner may modify or cancel the certificate issued automatically by Iris on the basis of reasons to be recorded in writing after providing an opportunity of being heard."; and

(D) in sub-section (7), in clause (i),-

(i) sub-clause (h), for the word "fifty'', the word "one hundred" shall be substituted;

(ii) in slibvclause (i), for the word "fifty'', the word "one hundred" shall be substituted; and

354 1HE GAZETTE OF PAKISTAN, EXTRA., JUNE 30, 2020 ^{(PART T}

(iii) in sub-clause U), after the figures "1990'", the expression "having turnover of one hundred million rupees or more in any of the preceding tax )'ears" shall be inserted;

(42;, section 1568 shall be omitted;

(43) in section 159,-

(A) in sub-section (1), after the word "person", the words "in the prescribed fonn'' shall be inserted; and

(B) in sub-section ( I A), after the word "person", the words "in the prescri bed fonn" shall be inserted;

(44) in section 165,-

(A) in sub-section (1),-

(a) for the \\.'Ord "biannual", the "'ord "quarterly'' shall be substituted;

(b) in clauses (a), (b) and (c), for the word ''half-year", wherever occurr ing, the word "quarter" shall be substituted; and

(c) after the proviso, for the full stop at the end, a colon shall be substituted and thereafter the following new proviso shall be added, namely: -

·'Provided further that this section shall not apply where information required under sub·scction ( I ) has been furnished under section 165A.";

(B) after sub.section (1), amended as aforesaid, the following new- sub·section sha ll be inserted, namely:-

"( I A) Every person involved or engaged in economic transactions as prescribed by the Board shall furnish to the Commissioner a quarterly statement in the prescri bed form and 1nanner."; and

(i) after the expression "sub·section (1)", the expression "or ( l A)'" shall be inserted; and

PART I] THE GAZETTE OF PAKISTAN, EXTRA., JUNE 30, 2020 355

(ii) for clauses (a) and (b), the following shall be substituted, namely:-

"(a) in respect of quarter ending on the 31st day of March, on or before the 20th day of April;

(b) in respect of quarter year ending on the 30th day of June, on or before the 20th day of July;

(d) in respect of quarter ending on or before the 3 l st day of December, on or before the 20th January.";

(45) in section \ 65A, in sub-section (1), in clause (d), the words "exceeding five hvndred thousand rupees" shall be omitted;

(46) i n section 168, in sub-section (3), after omitted clause (c), the follo\vi ng new clauses shall be inserted, namely:-

"(ca) sub-section ( I E) of section 152; (cb) sub-section (2) of section 152A;";

(47) in section 169,-

(A) in sub-section ( l ),-

(a) clause (a) shall be omitted; and

(b) in clause (b),-

(i) for the expression "su b-section (3) of section 151, sub-section ( I B) or sub-section (!BB) of section 152, sub-section (3) of section 153, sub-section 1(AAA) of section 152", the expression "sub

section ( I E) of section 152, 152A" shall be

substituted; and

(ii) the expression '·sub-section (1 ) and (3) of sect ion 233," shall be omitted; and

(B) in sub-section (3),-

356 ^{THE GAZETIE
OF PAKISTAN, EXTRA., JUNE 30, 2020}^[PART
I

(a) the expression "and the person shall not be required to furnish a return of income under section 1 14 for the year" shall be omitted;

(b) in clause (a), the expression, "'or statement under sub

section (4) of section 115" shall be omitted; and

sub-section (4) of section 1 15" shall be omitted;

(48) in section 170, after sub-section (5), the following new sub-section shall be added, namely:·-·

"(6) The Board may make rules regu lating procedu re for expeditious processing and automatic payment of refunds through centralized processi ng system with effect from a date to be notified by the Board.";

(49) i n section 175,-

(A) in sub-section (1), in clause (a), after the word "access", the expression "including real-ti me electronic access" shall be inserted; and

(B) after sub-section (8), the following new sub-section shall be

added, namely:-

"(9) For the purpose of clause (a) of sub-section (1), the Board may make rules relating to electronic real-time access for audit or a survey of persons liable to tax.";

(50) after section 175, amended as aforesaid, the following ne\v section shall be inserted, namely:-

"I 75A. Real-time access to information and databases.--{!) Not\\'ithstanding anything contained in any law for the time being in force, including but not lirnited to the National Database and Registration Authority Ord inance, 2000 (Ordinance VII I of 2000), and the Emigration Ordinance, 1979(0rdinance XVIII of 1979), arrangement<; shall be made to provide real-ti me access of information and database to the

· Board in the prescribed form and manner by-

(a) the National Database and Registration ,\uthority with respect to information pertaining to NationaJ Identity Card, Pakistan Origin Card, Overseas Identit)' Card,

PART I] THE GAZETTE OF PAKISTAN, EX.f RA., JUNE 30, 2020 357

Alien Registration Card, and other particulars contained in the Citizen Database;

(b) the Federal Investigation Agency and the Bureau of Emigration and Overseas EmplOyment with respect to details of international travel;

(c) the Federal Investigation Agency and the Bureau of Emigration and Overseas Employ1nent with respect to details of international entry and exit of all persons and infonnation pertaining to work pennits, employment visas and immigration visas;

(d) the Islamabad Capital Territory and provincial and local land record and development authorities with respect to record-of-rights including d igitized edition of record-of-rights, periodic record, record of mutations and report of acquisition of rights;

(e) the Islamabad Capital 'f erritory and provincial Excise and Taxation Departments \rith respect to information regard ing registration of vehicles, transfer of ownership and other associated record;

(f) All electricity suppliers and gas transm1ss1on and distribution companies \Vith respect to particulars of a consumer, the units consumed and the amount of bill charged or paid:

Provided that where the connection is shared or is used by a person other than the owner, the name and CNIC of the owner and the user shall also be furnished:

Provided further that all electricity suppliers and gas transmission and d istribution companies shall make arrangements by the 1st day of January, 2021for allowing consumers to update the ratio of sharing of a connection or the particulars of users, as the case may be; and

(g) any other agency, authority, institution or organization notified by the Board.

(2) The· Board shall make airangements for laying the infrastructure for real-time access to information and database

353 ^{'f HE GAZETTE Of PAKISl'AN,
EXTRA.,
JUNE 30, 2020}^LP^ART^I

under sub-section (1 ) and al igning it with its own database in the manner as may be prescribed .

(3) Until real-ti n1e access to information and database is 1nade available under sub-section (!), such infonnation and data shall be provided period ically in such fonn and manner as ma)' be prescribed.

(4) Subject to section 216, all infonnation received under this section shal I be used only for tax purposes and kept confidential";

(5 l) in section 177, after sub-section (2), the following neY..' sub sections shall be inserted, namely:-

"(2A) For the purpose of sub-section (2), the Commissioner may conduct audit proceed ings electronical ly through video links, or any other faci l ity as prescribed by the Board.

(2AA) Where a taxpayer,- ·

(a) has not fun1ished record or documents including books of accounts;

{b) has ti1mished inco1nplete record or books of accounts;

it shall be construed that taxable income has not been correctly declared and the Commissioner shall determine taxable incon1e on the basis of sectoral benchmark ratios prescribed by the Board.

J:X, planation.- The expression "sectoral benchmark ratios'' means standard busi ness sector ratios notified by the Board on the basis of comparative cases and includes financial ratios, production ratios, gross profit ratio, net profi t ratio, recovery ratio, wastage ratio and such other ratios in respect of such sectors as may be prescribed.";

(52 ) in section 182, in sub-section ( I), in the 'f able, in colu1n n (1),-

(A) against S. No. I A, in column (2) and (4), the figure ·'J 15" shall be omitted;

^{PART I]}^{THE GAZETTE OF PAKISTAN, EXTRA.,
JUNE 30,
2020} 359

(B) against S. No !AA, in colu mn (4), the figure "1 15" shall be omitted;

(C) after S. No. 4, the followi ng new serial numbers and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely:-

"4A

Any person who _"^requiredto furnish _°'^updatea ^taxpayer's

profile but fails to furnish or update within the due date.

^Such^a^{person shall}pay a penalty of Rs. 2,500 for each day of default from the due date subject to a minilnum penalty of Rs. 10,000.

I l 4A

^Anyperson ^V-ihO

^contravenesthe prov1s1ons of section I SI AA.

^Such^a^{person shall}^paya

penalty at the rate of Rs. 10,000 for each connection provided to an unre istered person.

181AA";

and

(D) against S. No. 10, in column (4), the figure "115" shall be omitted;

(53) in section 182A, after sub-section ( I ), the following new sub section shall be added, namely:-

"(2) Where a person fails to furn ish or u pdate a taxpayer's profile

\\rithi n the due date or time period specified in sub-section (3) of section l 14A or within the date as extended by the Board under section 214A, such person shall not be included in the active taxpayers' list for the latest tax year ending prior to the aforesaid due date or extended date:

Provided that without prt:judice to any other l iabi l ity

under this Ordinance, such person shall be included in the active taxpayers' list upon filing the taxpaycr:s profile after the due date or extended date, if the person pays surcharge at Rupees-

(a) twenty thousand in case of a company;

(b) ten thousand in case of an association of persons; and

(54) in section 205, after sub-section (6), the following ne"\v sub-section shall be added, namely:-

360 ^{THE CiAZE1·1-E
OF
PAKISTAI'.', EXTRA., JUNE 30, 2020}[PART I

'·(7) Where a person is liable for default surcharge under this Part, the Commissioner may, at his d iscretion, make assessment of default surcharge for the period of default or part thereof, notwithstanding that the tax due has not actually been paid.";

(55) in section 209,-

(A) in sub-section (2), for the full stop at the end, a colon shall be substituted and thereafter the following provisos shall be added, namely:-

"Provided that the Board may also confer upon or assign to any Officer of Inland Revenue the aforesaid powers and functions through Automated Case Selection System:

Provided fu rther that the Board may make rules for confennenf or assignment of such powers and functions through Automated Case Selection System."; and

(B) after the provisos added as aforesaid, the following explanatillil shall be added, namely:-

"EXJJ!anation.---For the purpose of this sub-section, the expression "Automated Case Selection S:ystem" means an algorithm for randomized allocation of cases by using suitable technological modes.";

(56) i n section 210, in sub-section ( l A), after the figure "122'', the expression "and amendment of an order of recovery under sub section (3) of section 161" shall be inserted;

(57) i n section 2318, in sub-section (7), after the full stop at the end, the fqllowing explanation shall be added, namely:-

''Explanation.··-For the removal of doubt, it is clarified that a motor vehicle does not include a rickshaw, motorcycle-rickshav• and any other motor vehicle having engine capacity upto 200cc.";

(58) in section 235,-

(A) in sub-section ( 1), after the word "in", the expression "Division IV of ' shall be inserted; and

(B) in sub-section (3), after the word "tax", occu1Ting for the third time, the expression "or that he has discharged advance tax liabi lity for the tax year·' sha ll be inserted.;

PART I] ^{THE GAZETTE OF PAKISTAN,
EXTRA., JUNE
30, 2020} 361

(59) section 2358 shall be omitted;

(60) in section 236A,in sub-section ( I ), after the full stop in the end, the following explanation shall be added, namely:-

"Explanation.-For the removal of doubt it is clarified for the purpose of this section that-

(a) the expression "sale by public auction or auction by a tender" includes renewal of a license previously sold by publ ic auction or auction by a tender; and

(b)· where payment is received i n installments, advance tax is to be co!lected with each installment.";.

(61) in section 236C, in sub-section (3), for the \rord "five", the word "four" shall be substituted;

(62) sections 2360 and 236F shall be omitted;

(63) i n section 2361, in sub-section (!), after the word "tax" the expression "from a person not appearing on the active taxpayers' list" shall be inserted;

(64) section 236J shall be omitted;

(65) in section 236Q, in sub-section (3), for the word "final", the word "minimum" shall be substituted;

(66) sections 236R, 236U and 236X shall be omitted;

(67) in the First Schedule,-

(A) i n Part 1,-

(a) in Division VII, in "the TABLE, for the expression, "Tax Years 2018, 201? and 2020" the expression "·rax Years 2018, 2019, 2020 and onwards" shall be substituted; and

(b) in Division VIII, for the tabular form, the following shall be substituted, namely:-

'"TABLE

S.No•.	Amou n t of Gain	Rate of Tax
Ill	(21	(3)
I.	Where the 2ain does not exceed Rs. 5 million	2.5o/o
2.	Where the gain exceeds Rs. 5 million but does not exceed Rs. 10 mil l ion	5°/o

I S.No

Persons

Rate

(3)

Persons ilnporting goods classified in Part J .of the Twelfth Schedule

1% of ^,^,^,import value

increased    by customs-dut^"y,^'

^{::;ales tax}_""d^federalexcise

dutv

_[Persons importing goods classified in Part II of the Twelf th Schedule

2o/o of the import ^value_"

increased   by ^{customs-duty,}

sales tax and ^federalexcise dutv

Persons importing goods classified in

Part Ill of tbe 'I\velfth Schedu le

5.5% of the import val ue as increased by ^{customs-duty,}sales tax and ^federalexcise duty"';

1¥L_

I I

(2\

PART I] THE GAZETTE OF PAKISTAN, EXTRA., JUNE 30, 2020³⁶³

Table

S. No.

C & F Value of mobile phone (in US Dollar)

Tax (in Rs.)

In CSU condition PCT Heading 8517.1219

In CKD/SKD

condition under PCT Headino 8517.1211

      11l

m

141

I

2

Uo to 30 except smart ohones

70

0

Exceeding 30 and up to 100 and smart phones uo to 100

100

0

3

Exceedinn 100 and un to 200

930

0

       4

5

Exceedino 200 and uo to 350

970

0

Exceedino 350 and uo to 500

3,000

5,000

6

Exceedinn 500

5,200

11,500";

'"

(a) in Division 1,-

(i) for clause (b), the following shall be substituted, namely:-

"(b) 15o/ in mutual funds and cases other than those mentioned in clauses (a) and (ba); and"; and

(ii) after clause (b), substituted a8 aforesaid, the following new clause shall be added, namely:-

''(ba) 25o/c in case of a person receiving dividend from a company where no tax is payable by such compa'.ly, due to exemption of income or carry forward of business losses under Part VIII of Chapter Ill or claim of tax credits under Part X of Chapter Ill."';

(b) in Division IA, in the proviso, after the v.·ord '\.vhere", the expression "the taxpayer furnishes a certificate to the payer of profit that during the tax year" shal l be inserted;

(d) In Division II,-

(i) in paragraph (5),-

^{PART I) THE GAZETTE
OF PAKISTAN. EXTRA., JUNE
30, 2020} 365

"Provided that in case of inimovable property sold by auction, the rate of collection of ta.x under this section shall be 5¹o of the gross sale price.";

(b) Divisions XI and XIII shali be omitted:

nor appearing in the active taxpayers' list" shall be omitted;

{66) i n the Second Schedule,-

(A) in PartI,-

(a) in clause (23,\), for the fu ll stop at the end. a colon shal! be substituted and thereafter the folloWing new proviso shall be added, namely:-

"Provided that, excluding the cases 1nentioneq in sub-clauses (b) and (c), in case of withdrawal before retirement age or withdrav;al at the tin1e of or after retirement age in excess of fifty percent of the accumulated balance, tax shall be charged at the rate specified in sub-section (6) of section 12 and the pension fund manager shall at the time of making payment deduct tax -at the said rate.";

(b) in clause (61),-

(i) after serial number (!vi). the follo\ving new serial numbers shall be added, namely:-

"(l vii) The Prime Minister's COVID-19 Pandemic Relief Fund-2020;

"(lviii) Ghulan1 lshaq Khan Institute of Engineering Sciences and TCchnology (GIKI);

(lvix) Lahore University of Management Sciences; (lvx) Dawat-e-Hadiya, Karachi;

(lvxi) Baitussalarn Welfare Trust;

366 ^{'f HE GAZETTE OF PA KTST,.\1-J,
FXTR A., Jt.;N E 30, 2020}^{[PART [}

(lvxii) Patients' .l\id Foundat ion: (lvxiii) Al k h idmat Foundation;

(lvxiv) Alam gir \-Velfare 1·rust International.";

(ii) in Lhc proviso, the full stop in the end shall be substituted ·ith a colon and thereafter the fol lo\.vin g ncv.. provisos shall be added, naniely:-

·'Provided further that the a1nount so d onated by an associate shall nol exceed--

(a) in the case of an ind ivid ual or associat ion of persons, fifteen percent of the taxable i ncon1e of the person for the year; and

(b) in the case of a co1npany, ten percent of the taxable income of the person for the year:

Provided also that the provisic1ns of tli is clause shall apply only if donation is paid by a crossed cheque dra\\"11 on a bank.": and

''(66) (1) Any.income derived hy the follo,vi ng i nstitutions, foundations, societies. boards, trusts and funds, namely: -

Table 1

^!5^{¹⁰^·^T^·^{----- - - ---. - - - - - - --}^-^-^-^-^-

-------·------

_-_-_-J!i!em_ .9!1_?.!_is!amic Trade Finance C1un.

^{PART IJ THE GAZETTE
OF PAK ISTAN, EXTRA., J UN E 30, 2020} 367

I _I'<I The Pakistan \Nater and Power Development Authority establishe<J under :he Pakistan Water and Power Develonment Autnoritv Act, 1958 IW_ P. Act XXXi of 1958\

lxi1 WAPDA First Suklik Comoanv Limited.

(xii) Pension of a former Presidert cf Pakistan and his widow.

@ii\ State Bark of Pakistan and Slate Bank of Pakistan Bankino Services Cor 'on.

(xiv) lnternatioriai Finance Corporation established under the International Finance Corporation Act 1956 (XXVlll cf 1956) and provided in section 9 of Article VI of Articles of Agreement 1955 as amende<J throuah Acri! 1993.

(xv) Pakistan Domestic Sukuk Company Ltd.

^I^I^xvi\ECO Trade and Develonment Bank.

^(xvii)Tr.e Islamic Chamber cf Commerce and Industry under the Organization of Islamic Conference IOICl.

_L_i)Commissi-:.ri on Science and Technology for Sustainable Development in the South (COMSATS) fomied under International Aoree:nent sione<J on 5th October, 1994.

i (xix) ^{WAPOA
on issuance of twenty billron
rupees TFC's/SUKUK certificates for consideration of}

^jDiamer Bhasha Dam Proiects.

"'

^!Federal Board cf Revenue !"ounda!1on.

xxi WAPDA Second Sukuk Companv Limite<J.

xx ii Pak1s1an lriternat1onal Sukuk Compan Limited.

ⁱ^l^xxiii\S8cond Pakistan International Sukuk Comoanv Limite<J_

lxxivl Third Pakistan lnternat1orial Sukuk Comoanv Limited.

(xxv) ^{Asian
Infrastructure Investment Bank and persons
as provided in Article 51 of Chapier IX of the}Articles of Agreement signed and ratified by Pakistan and enterOO into forc.e on the 25th

' December, 2015. ^txxviSuoreme Court of Pakistan - Diamer Bhasha & ohmand Dams - Fund.

ixxvff ^{National Disaster
Risk Manaaement Fund.}

(xxviii) Deposit Protection Corporation establishe<J under ^{sub-section (I) of}^section3 of Deposit

'

Protection Comoration Act. 2016 fXXXVll of 20161.

! (xxix¹SAARC Enerov Centre.

i ^{(xxx) The Asian Development Bank
establishOO under the Asian Development Bank Ordinance}¹⁹⁷¹

^!11X of 1971l.

^(xxxilThe Prime Minister's COVI0-19 Pandemic Relief Fund-2020.

lxxxii Saarc Arbitration Council I SARCOL lxxxiii¹^{International Parliamentarians' Congress.}

^'xxxivlSindh Institute of Uroio and Transo!antation, SIUT Tnjst and Societv for the Welfare of SIUT.

IXXXVI Shaukat Khanum Memorial Trust.

(xxxvi National Endowment Scholarshi for Talent (NEST).

(2) Subject to the prov1s1ons of section l OOC, any income derived by the following institution, foundations, societies, boards, trusts and funds, na1nely:

Table 2

iii		Al-Shifa Trust.
1ii		Bilnuis Edhi Foundation.
riv		Fatimid Foundation.

PAR !' I] ^{THE G1\ZETl'E
OF PAKISTAN, EXTRA., JUN
E 30, 2020 369}

(e) after the omitted clause ( l l 4A), the following new clause sha ll be inserted, namely:--

"(1 14AA) Any income chargeable under the head "capital gains" derived by a resident individua l from the sale of constructed residential property:

Provided that exemption under this clause shall only apply, if

(a) at the ti.n1e of sale, the residential property was being used for the purpose of personal accommodation by the resident individua l, his spouse or dependents and for which any of the util ity bills is issued in the name of such individual;

(b) the land area of the property does not exceed 500 square yards in case of a house and 4000 square feet in case of a flat; and

(f) in clause (126A), after the ...,·ords ·'(J\\'adar Port", the \Vords "and Gwadar Free Zone" shall be inserted and shall be deemed to have been inserted V.'ith effect from 1st June, 2020;

(g) in clause (126,.\ B), in paragraph (b), after the expression "China Overseas Ports Holding Company I.imited,", the expression ·'China Overseas Port IIolding Co1npany Pakistan (Private) Limited, Gwadar lnten1ational Tenninals Limited. Gwadar Marine Services Li1nited and G\vadar Free Zone Com pany Limited" shall be inserted and shall be deemed to have been inserted with etTect from 1st June, 2020;

370 ^TifE^{GAZETTE
OF PAKISTAN. EXTRA.,
JUNE 30, 2020 [PART I}

(h) i n clause (126AC), after the \'lords "Gwadar Port" the vvords ·'and G\\'adar Free Zone'' shall be inserted and shall be deemed to have been inserted \Vith effect fron1 !st June, 2020:

(i) in clause (126E), for the full stop i n the end, a colon shall be substituted and thereafter the following proviso shall he added, namely:-

"Provided that this clause shall also apply to a co-developer as defined in Special Econon1ic Zone Rules, 2013 subject to the condition that a certificate has been furnished-

(a) by the developer that he has not claimed exemption under this clause and has relinquished his claim in favour of the co-developer; and

(b) by the Special Economic Zone Authority val idating that the developer has not claimed exemption under this clause and has relinquished claim Ill favour of the co-developer."; and

U) after clause (146), the follo\vi ng new clause shall be added, namely:

"(147) Any income derived by the Federal Governn1ent E1nployecs Housing Authority and Naya Pakistan Housing and Development Authority for the tax year 2020 and the follo\ving four tax years.

(B) in Part II,-

(a) after clause (5A). the followi ng nC\\" clause shall be

inserted, namely,·--

"(SAA) The rate of tax tn be deducted under sub-section

(2) of section 1 52, i n respect of payments to an individual, on account of profit on debt earned from a debt instrument, whether conventional or shariah co1npliant, issued by the Federal

PART IJ ^{THE GAZETTE OF PAKISTAN, EXTRA.,
JLTNE
30, 2020} 371

Govcn1ment under the Public Debt Act, 1944 and purchased exclusively through a bank accou n t 1naintained abroad, a non-resident Rupee account repatriable (NRAR) or a foreign currency account nlai ntained with a banking company in Pakistan shall be ten percent of the gross a1nount paid:

Provided that tax deducted on such profit on debt shall be final tax.";

(b) after clause (24C), a1nended as aforesaid, the follov.'ing new clause shall be inserted, na1nely:-

"(24CA) 1·he rate of tax under clause (a) of sub-section (1) of section !53 i n case of a person, other than a company, as a recipient of pay1ncnt for goods suppl ied to Utility Stores Corporation of Pak ista n shall be 1 .5o/o of the gross amount of pay1nent in respect of supply of tea, spices, salt, dry milk, sugar, pulses \vhcat flour and ghee for the period commencing fro1n the 7th day of April, 2020 and ending on 30th day of September, 2020:

Provided that this clause shall not be appl i cable to supply of tea. spices, salt and di)' milk \Vhich are sold under a brand naine:

Provided further that this clause shall nol be applicabl e '-i' here rate of tax under clause (a) of sub-section (1) of section 1 53 is less than 1.5/o of the gross a1nount of payment under any provisions of the Ord inance.";

"(9B) The tax payable on the income, profits and gains of projects of 'low cost housi.ng' developed or approved by Naya Pakistan }lousi ng and Devel op1ncnt A uthority (NAPH lJA) or under the Ehsaas Program1ne shall be reduced hy 90%.";

(D) i n Part TV.-

(a) cl ause (9A) sh ail be omitted;

372

(b) in clause ( I I A),-

(i) for sub-clause (xiii), the following shall be

substituted, namely:-

"(xiii) a modaraba qual ifying for exemption under

clause (100) of Part-I of this Schedule.'"; and

(ii) after sub-clause (x.x. xiv), the following nev-,, sub clauses shall be added, namely:-

"(xxxv) The Prime Minister's COVJ D-19 Pandemic Relief Fund-2020;

(xxxvi) the Federal Govemn1ent Employees I-lousing Authority and Naya Pakistan l lousing and Development Authority for the tax year 202C and the following four tax years;

(xxxvii) Hajj Group Operators in respect of tu rnover relating to Hajj operations for the tax year 2021 ;

(xxxviii) A resident company engaged in hotel business in Pakistan in respect of turnover for the period starting on the first day of April, 2020 and ending on the thirtieth day of September, 2020.":

''(128) The provisions of section 148 shall not apply to the import of following goods for a period co1nmencing from 20th day of tvlarch, 2020 and ending on 30th day of Septcn1ber, 2020.

TABLE

_-S. No. .:11	Descrtotlon ^-'2'	PCT 13\
1	Real-lime PCR system (standard 96-well plate and 0.2ml tubes formal. 5 cl1annell	Respective Headings.';
2	Biosafetv Cabinet
3	Auto Clave 50 Liter Caaci!Y
4. 5.	Multi diannel ^{tte l0.5-10 1 !I} Single channel pipette .fil. 2 1 ^{b) 10 t,il c) 200}^t!I^{d) 1000}^t!I

PllRT I] ^{-rHE GAZET'f E OF PAKISTAN, EXTRA., JU NE 30, 2020} 373

⁶^.Muti channel ""'"tte 20·200 ml 1. Vacuumlo!d

8. Micro Centrifuge (Non-refrigerated, Rotor capacity: 12 x 15 f 2.0 m! vessels, 2 x PCR strip, Max speed: 12,100 x ci (13,400 rnm))

9. PCR Cabinet fHEPA filter svstem, UV and white liahl\

10 Real-time PCR kit far the OOtection of C.OronaviruslSARS-CoV-2J

11 Viral RNA Extracljon Kit and machine (Automatic Extractors\

12 ^{VTM !Viral
Transnort Medium)}

13 ^Dr^Oliao^Svnthesizer

14 Refriaerator/freeier 1-20 °C\

15 Vortex Machine

16 Refrigerated Centrifuge Madiine (Rotor capacity 1.5ml x 24, ir,ax. speed 14000 roml

17 ^{UPS r6 KVAl}

18 TvveK Suits

¹⁹N-95

20 ^{Biohaiard B s 118 litersl}

21 PAPR IPowdered Air Purifing resQirators)_I

22 Multimode ventilator with air compressor

23 · Vitai smn monitor with 218Pand ETco2 two Temn

24 ICU motorized oatient bed wi!h side cabinet and over bed table

25 ^{Svrinqe infusion
oump}

26 ^I^{nfusion oumn}

27 Electric suction machine

28 Defibrillator

29 ^{X-Rav Mobile
Mad11ne}_Respective

30 SimPle Nebutiier

31 Ultrasound machine ^Headings.';

32 Noninvasive BIPAP

33 ECG Machine

34 ^{Pulse Oxime!ers}

35 e mattress

36 ^{Blood aas analvier}

37 AM8U Ban

38 ^{Nitme G!oves}

39 Latex Gloves

40 Goanles

41 Face Shields

42 Gum Boots

43 ^Mackintosr,^bed^sheets_I

44 Sur ical Masks

374 THE GAZETTE OF PAKISTAN, EXTRA., J U N E 30, 7.020 ^{[PART I}

(d) after clause (128) the follo\ving ne\\o clause sha ll be inserted, namely:-

"(12C) 1-he provision of section 148 shall not apply to persons impo11ing pulses for a period com1nenci ng from the 7th day of A pr il, 2020 and end ing on 30th Septe1n ber, 2020.

(120) The provisions of section 148 shall not apply on the import of finished drug Remdesivir 100 mg injection and injectable solution I 00 mg vial for the period starting from the 22nd day of June, 2020 and end ing on the date as 1nay be notified by the Board in the officia l Gazette on recommendation of the National Health Services, Regulation and Coordination Division.

(12E) The provisions of section 148 shall not apply to persons on i1nport of med icines fortreatment of l ife threateni ng rare diseases not rnanufactured in Pakista n, subject to the folio\\'ing conditions, namely:-

(i) the in1port is approved by the Board, th rough notificat ion in the official Gazette;

(ii) the spec ification and quanti ty or medici ne i., recommended by the l'\ationa l Health Services, Regu lation and Coordination Divisi on in a prescribed fOrmat on a case to case basis; and

(iii) such med icine is req uired for the personal use of the in1porting person or his i1nrned iate farnilv rnember:

Provided that where circumstances exist

PART I] ^{Tl-IE
GAZET"rE OF PAKISTAN,
EXTRA., JUNE 30, 2020}³⁷⁵

department or a tertia1y care hospital of the Federal or Provincial Government, provisionally allow impon of such quantity of med icine under this clause \vhich docs not exceed sixty days usage.";

(e) after clause (46A), the following ne\V clause shall be inserted, namely:-

"(46AA) The provisions of section 153 shall not apply to the following persons as recipients of payt11ent, namely:-

(i) a Provi ncial Government;

(ii) a local authorit)';

(iii) persons who are residents of Azad Kashn1ir and execute contracts in Azad Kashmir only and produce a certificate to this effect from the concerned income tax authority;

(iv) persons receiving payn1ents from a co1npany or an association of persons having tu111over of fifty million rupees or mote or from an ind ividual having turnover of fifty million rupees or more exclusively for the supply of agriculture produce including fresh nli l k, fish by any person engaged in fish fanning, live chicken, birds and eggs by any person engaged in poultry fanning and by an industria l undertak ing engaged i n poult!J processing \Vhich has not been subjected to any process other than that \vhieh is ord i nari ly performed to render such produce fit to be taken to market;

(v) companies recei ving payn1er.ts for the supply of electricity and gas;

(vi) companies receiving payments for the supply of crude oil;

(vii) hotels and restaurants receiving payments i n cash for providing accon1n1odation or food or both, as the case may be;

^J76^{T"HE GAZETTE OF PAKISTAN.
EXTRA., J UNE 30, 2020}[PART I

(vi ii) shipping companies and air carriers receiving payinents for the supply of passenger tickels and for the cargo charges of goods transported;

(ix) individuals who are not registered under section 181 of the Ordinance, receiving payments for the supply of sand. bricks, grit gravel, crushed stone, soft mud or clay; and

(x) artisans, plun1bers, electricians, surface finishers, carpenters, painters or daily wagers, receiving payments in respect of services provided or rendered to the construction sector includi ng conslruction of buildings, roads, bridges and other such structures or the development of land, subject to the followi ng conditions, namely:

(8.) services under this clause are provided or rendered by an ind ividual '\Vho is not registered under section 181;

(b) the name, Computerized National Identity Card Number and address of such individual is recorded by the recipient of such service; and

(f) in clause (56), after sub-clause (v), the follov.'ing ne'v

clauses shall be added, namely:-- '"(vi) the Federal Government;

(vii) a Provincial Government;

(viii) a Local Uoven11nent;

(ix) a foreign company and its assoc1at1ons \Vhse majority share capital is held by a foreign government;

(x) a person \-vho imports plant and machinery for execution of a contract with the Federal

PAR T I] ^{1-HE GAZETl"E OF PAKISTAN, EXTRA.,
Jt,'NE 30, 2020} 377

Government or a provincial government or a local govcmrnt:nt and produces a certificate from that government;

(xi) curn panics import ing high speed d iesel oil, light diesel ui l, high octane blendin g component or kerosene oil, crude oil for refin ing and chemical used in refining thereof in respect of such in1ports; and

(xii) Pctroleu1n (E&P) con1panit"s covered under the Custo1ns and Sales 1·ax Notification No. S.R.0.678 (T)/2004, d ated the 7th August, 2004, except rnotor vehic les imported by such companies.";

(g) claoses (56C): (560), (56E),(56G) and (63) shall be orr1itted;

(h) after clause (72,\), the follo\vi ng new clause shall be inserted, namely:- ·

"(72AA) The provision:. uf section 152 shall not apply in case of a 1-iajj (Jroup ()per;itor in respect of Hajj operations:';

(i) clause (72B) shall be omined;

Q) in clause (98), for the figure "2020'-, the figu r·e ·'2030" shall be substituted;

(k) after clause (1011\.), the following new clause shall be inserted, namely:-

"( I Ol A.i\) The provisions of sections 23 l A, 23 lAA and 236P shall not apply to a Pak Rupee Account in a tax year to the extent of foreign remittances credited

}nto such account during that tax year.";

(I) after cla use (102), the following new clause shall be inserted;

"(102A) The provisions of section 233 shall not apply to commission received by a retail branchless bank ing agent on any amount disbursed by the Ehsaas Emergency Cash Transfer Programme for

378 ·:1IE GAZETf E OF PA K ISTAN, EXTRA., JUNE 30, 2020 [PART l

the period commencing on 16th April. 2020 and ending on 30th day of September, 2020.";

(m) after clause 1 1 1 , the follo\ving ne\V clause shall be

inserted, na1nely:-

"( I l l A) The provisions of section 1OOBA and rule 1 of the Tenth Schedule shall not apply to the extent of payment of dividend to non.resident persons.";

(n) after clause (1 1;2.), the following new clause shall be

inserted, namely,-

"( l 12A) 'f he provisions of section 236P shall not apply to a non·resident rupee account repatriable (NRAR) or a foreign currency account n1ai ntained \Vith a bank ing cotnpany in Pak istan of a non.resident ind ividual investing in a debt instrument, whether conventi onal or shariah compliant, issued by the Federal Gov·emment under the lu blic Debt Act, 1944.'·;

(o) in clause (1 14), for the expression ''I 15(4)", the expression ·'clause (ae) of sub.section (1) of section 1 14" shall be substituted;

(p) after clause (1 14). the following new clause shall be inserted, namely,-·

"(1 14A) The provisions of clause (ae) of stJb-section (1) of section 1 14 and section 181 shall not apply to a non.resid ent ind ivid ual solely by reason of profit on debt earned fron1 a debt instrument, whether conventional or shariah compl iant, issued by the Federal Govern ment under the Public Debt Act, 1944 and purchased exc !usively through a bank

¥1Ccount maintained abroad, a non·resident rupee account rcpatriablc {NRAR) or a foreign currency account mai n tai ned \Vith a banki ng com pany in Pakistan."; and

(q) after clause (1 15), rhe following new clauses shall be added, namely:-

PA.If! I] ^{THE GAZE1TE OF PAKISTAN,
EXTRA., JljNE 30, 2020} 379

"(1 16) ·rhe provisions of section 151, 23 l A, 23 J AA and 236P shall not apply to The Prime 1inister's CO\'ID-19 Pandemic Rel ief Fund-2020.

(117) The provisions of section 236P shall not apply at the time of transter of any sum to The Pr:i1ne Minister's COVID 19 Pandemic Relief Fund- 2020.";

(69) in the Seventh Sched ule,-

(A) in ru le 7C, for the figure "'2020". the iigure "2021 '" shall be substituted; and

(B) . in ru le 7E, in sub-ru le (1), for the full stop at the end, a colon shall be substituted and thereafter the follo\\-ing proviso shall be inserted, na1nely:--

"Provided that the ta.xab!e inco1ne arising from additional advances to Naya Pakistan I-lousi ng and Development A uthority for IO\Y cost housing schemes sha ll be taxed at the rate of I 0%:';

(70) in the Tenth Schedule,-

(A) i n rule 2, in sub-ru le (1), the expression ··or a state1ncnt under sub-sect ion (4) of section 115,'' shall be om itted;

(B) in rule (3), in sub-rule (1),--

(a) ) the expression "or statement, as the case ma)' he." shall be omitted; and

(b) the expression "or sub-section (5) of section 115.. shall be om itted; and

(a) i n suh-rule (b), for the expression (1), (11\.A), (2),", the expression "(2A)(a)," shall be substituted;

(b) after sub-rule (ba), the following new sub-rule shall be inserted, namely,-

"(bb) tax deducted under sub-section (2) of section 152 to the extent of clause (SAA) of Part I I."; and

380 l'HE GAZETTE OF PAKISTAN, EXTRA., J\ JNE 30, 2020 [ PART I

omitted; and

(71) after the Tenth Schedule, amended a. aforesaid, the followi ng new

Schedules shall be added, namely'.-

"ELEVENTH SCHEDULE

[Sec sectlon lOOD]

RULES FOR COMPUTATION OF PROFITS AND GAINS OF BUILDISRS AND DEVELOPERS AND TAX PAYABLE THEREON

l . Eligihility.-·rhese rules shall apply to projects undertaken hy

builders and developers under section l OOD.

2. Scope and pa:yment of tax.----{ I ) lnco1ne cri1nputcd and tax payable thi.:rcon shall be on Project-by-Project basis which shall be con1putcd and paid at the rates pro"·ided in rule I 0.

(2) (a) The above-referred rates shall be applicable .for computing ta x liability for the project on annual basis. The annual tax l iabil ity shall be wnrked out as under:

I ax liability as per the rates in rule iO

E->timated project life in years

(b) The esti1nated project life for tax purposes shall not exceed t\\'O and a half years:

Provided that in case of cxiting incomplete projects, the estiin R.ted project life sha!I be treated as three years fron1 tax year 2020 through tax year 2022, and the tax pa:'(able shall be reduced by the percentage of completion up to the lasl day of the accounting period pertaining to tax year 2019 as declared in registration fnrn1:

Provi<led further that tax liability of tax year 2020

shall be paid along with return.

(b) Year shall include fraction of a year; and

{c) The rnx liabil ity so calculated and paid shall be final tax.

PART I] ^{THE GAZETTE OF PAKISTAN, EXTRA., JUNE 30, 2020} 381

3. Registration and filing of return.--{1) A bu ilder or developer shall electronically register a project on Iris through FBR website on or before the 3 l st day of December, 2020 through submission of-

(a) registration form as 1nay be prescribed which shall include, inter alia, details of a 1nember or shareholder of a bu ilder or developer, as the case may be:

Provided that a developer who is also a bu ilder in case of a project shall submit two separate forms for registration as a developer and as a builder; and

(b) an irrevocable option to be assessed under this Schedule in respect of each project.

(2) A builder or developer availing this scheme shall electronically file a return of income and wealth statement as may be prescribed accompanied with evidence of payment of due tax which shall be taken for all purposes of this Ordinance to be an assessment order issued to the taxpayer by the Commissioner to the extent of income computed under these rules.

4. Certification.-Every builder or developer shall be required to obtain and provide to the Board in the prescribed manner a certificate from approvi ng authority or map approving authority or NESPAK, as the case may be, to the following effect, namely:-

(a) 'total land area' in square yards;

(b) 'covered area' in square feet;

(d) type (commercial, residential or industrial) of saleable area or the total land area, as the case may be.

5. Advance tax.-A builder or developer falling under this scheme shall pay advance tax equal to one-friurth of the tax liability for the year as determined in accordance with sub rule ( 1) of rule 2 in four equal installments in the manner laid down in section 147.

182 ^{Tlf E GAZETTE OF PAKISTAN, EXTRA., JUNE 30, 2020}^LP^ART^I

6. Incorporation or profits and gains for computation of incomc.-A builder or developer opting for taxation under section l OOD shall not be allo\ved to incorporate profits and gains acctuing from such projects in his books of account or

\\'ea Ith statement, as the case may be, in excess of ten times of the tax pa id under rule 2:

Provided that such bui lder or developer shall not be allov,red to incorporate profits and gains accruing from a lo\\1 cost housing project as defined in clause (fl of rule 9 in excess of ten times of the tax liability under rule 2:

Provided further that v.'hcre profits and gains accruing fron1 a project are i n excess of ten times of the tax pa id u nder rule 2. such excess profits and gains shall be incorporated i n the books of account or wealth statement, as the case may be, and taxed under Part I of the First Schedule.

7. Exem ption from withhold ing of tax under sections 150 and 153.--(1)The provisions of section 153 shall not apply to bui lders and developers on-

(a) the purchase of building material except steel and ccn1ent;

(b) services of pl umbing, electrification, shuttering and other simi lar services other than those provided by companies.

(2) The provisions of section 150 shall not apply t o payment of d ividend exempt under sub-section (7) of section 1000.

8. Restriction on change in pattern of ownership of a builder or developer before completion of a project.-Where exemption from the provisions of section 1 11 has been claimed under sub-section (3) of section I OOD, the following restrictions Shall apply, nainely:-

(a) a shareholder er a partner of a builder or developer shall not be allowed a change i n ownershi p of an incomplete project except \vhcre at least fifty percent of the total project cost. as certified by a firm of chartered accou ntants having an ICAP QCR rating of 'satisfactory', notified by the Board for this purpose, has been incurred up to the date of change of ownership;

PART I) ^{THE GAZETTE OF PAK ISTA"."1,
EXTRA., J UNE 30, 2020} 383

(b) The succession to legal heirs in case of deceased shareholder or a partner shall be allowed;

(c) The additional partners or shareholders in a bu ilder or developer after the 31st day of December, 2020 may join but additional partners or shareholders shall not be eligible for exemption provided under sub-section (3) of section I OOD.

9. Definitions.---{l ) In these rules, unless there 1s anything repugnant in the subject or context,

(a) "area" means

(i) in case of a builder,-

(a) in case of a commercial or a residential building excluding a house, the saleable area of the building; and

(b) in case of a house, the covered area of house;

(ii) in case of a developer, the total land area of the project;

(b) "building" means a residential or commercial build ing or unit thereof;

(c) "commercial building" includes any bu ilding or part thereof which is to be used for commercial purposes in accordance with the relevant laws;

(d) "com mencement of project" means,-

(i) in case of a construction project, when layout plan is approved by the concerned authority; and

(ii) in case of a development project,. when the development plan is approved by the concerned authority:

Provided that where the builder or developer has taken all actions and done all things which arc required and necessary to procure any approvals but any such approval is delayed beyond a period of 30 days from date of relevant application and

the cutoff date of 31 st day of December, 2020 is nol adhered to by the builder or developer, the Board n1ay provisionally accept comn1encemcnt of such project on a case to case basis;

(e) "completion of project" n1eans.-

(i) in the case of a builder, the date on which the grey structure is co1npleted:

Provided that such grey structure shall only be considered as completed w·hen the roof of the top floor has been laid as per the approved plan;

(ii) in the case of a developer, th date on which-

(A) at least 50% of the total plots have been booked in name of buyers;

(B) at least 40o/o of the sale proceeds have been received:

(D) at least 50o/{I of the roads have been laid up to sub-grade level as certified by the approving authority or NESPAK;

(f) 'low cost housing' means a housi ng scheme as developed or approved by NAPHDA or under the 'Ehsaas Programme';

(g) "NAPHDA" 1neans Naya Pakistan I-lousing and f )cvelopment Authority;

(h) "NESPAK" means National Engineer ing Services Pak istan (Private) Lin1ited;

(i) '·residential building" means a building \Vhich is not a commercia l building but does not include buildings used tOr industrial purposes;

U) "saleable area" in case of bu ildings, means saleable area as detenni ned by the approvin g authority or map approving authority or NESPAK under the relevant laws;

^{PART I]}^{TI-IE GAZETTE OF PAKISTAN, EXl'RA.,
JUNE
30, 2020} 385

(k) "unit" tneans a self-contained or independent hui l ding: or part thereof includ ing houses, apartments, shops, offices, etc.

(2) All other expressions used but not defined in these ru les shall have the same meaning as assigned to them under this Ordinance.

10. Rate and computation of tax liability.-{ I ) The rate of tax under section J 000 shall be computed in accordance \Vith the Table below, namely:-

TABLE

Sq. Ft	-	-	_---
Any size	Rs.250 per Sq. ft	Rs.230 per Sq. ft	Rs.210 per Sq_ ft
FOR RESIDENTIAL BUILDINGS
Sq. ft.	-		-
upto 3000	Rs.80 per Sq. ft	Rs.65 per Sq. ft	Rs.50 per Sc;. ft
3000 and above	Rs.125 per Sq. ft	Rs 110 per Sq. ft	Rs.100 per Sc; ft

(2) In case of mixed use buildings having both comniercial and residential areas. respecti ve rates mentioned above shall apply_

(3) In case of development of plots and constructing bu i ld ings on the same plots as one project, both rates shall apply:

Provided that in the case of 'low cost housing' and all projects developed by NAPHDA, the higher rates shall apply.

5203.QOOO CotlOfl, carded or combed.

'

_71.08Gold {induding gold plated with platinum) unwrought or in semi- 11anvfactured forms,

or in nnwder form.

72.(!4 Ferrous waste and scrao; remeltina scrap inqots of iron or steel.

84.1 Nuclear reactors; fuel elements (cartridges), non- irradiated, for nuclear reactors; machinerv and annaratus for isotocic seoaration.

84.2 Steam or other apour generating boilers (other ttlan central heating hot water boilers

caoable also of oroduc1na low ""'sure steam}; suoer- heated water boilers.

^84.[13Central heatina boilers other than those of headina 84.02.

Auxiliary plant for use with boilers of heading 84.02 or 84.03 {for example,

^84.(14economisers, super- heaters, soot removers, gas recoverers); condensers for steam or other vaoour oower units.

₈₄_{C 5}Producer gas or water gas generators, with or without their purifiers; acetylerie gas oenerators and similar water orocess oas oenerators, with or without their ourifiers.

84.C6 ^{Steam turbines and other valVlur turbines.}

84.10 Hvdraulic turbines, water wheels, and ulators therefor.

84.11 ^{Turbo- iets, turbo-
"rYVlellers and other s turbines.}

84.12 Other eni:iines and motors.

84.16 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, indudinn their mechanical arates, mechanical ash discharaers and similar ao' liances.

84.17 Industrial or laborat furnaces and ovens, indudino incinerators, non- electric. Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment

84.19 of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating,

11aporising, conde!lsing or cooling, other than machinery or plant of a kind used for

_-_-_-_-_-domestic purposes; instantaneous or storaQe water heaters, non- electric.

84.20 Calendering or other rolling machines, other than for metals or g!ass, and cylinders

PART I] ^{THE GAZETTE OF PAKISTAN, EX"J'RA., JUNE 30,
2020} 387

PCT CODE DESCRIPTION

(11 (21

^B4.28^{(Except Other lifting. handling, loading
or unloading machinery
(for example,}!1fts, escalators,

^8428.1010ood

_8428.4000\conveyors, teleferics)_

_84.29Self- propelled bulldozers, angledozers, graders, levellers, scrapers, mec.'lanical shovels, excavators, shovel loaders, tamnn macl1ines and road rollers

Other ^{moving, grading,
levelling,}scraping, ^excavating,tamping, compacting, _!

84 30 extracting or boring machinery, for earth, minerals or ores; pile- drivers and pile- 1

extractors; snow- laughs and s11ow- blowers.

84.31 Parts suitable for use solely or principally with the machinery of headings 84.25 to

84.30.

84.32 Agricultural, horticultural or forestry machinery for soi! preparation or cultivation; lawn or s""rts- around rollers.

84.33 (Except I Harvesting or threshing machinery, including straw or fodder balers; grass or hay

^8433.1100^and¹mowers; machines for cleaning, sorting or gradi11g eggs, fruit or other agricultural

^8433.19001t1roduce, other than machinerv of headinq 84.37.

84.34 Milkino machines and dairv machinerv.

84.35

iuices or similar OOveraoes.

Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit Other agricultural, horticultural, forestry, poultry- keeping or bee- keeping machinery, I

84.36 including germination plant fitted with mechanical or thermal equipment poLJltry

incubators and brooders.

Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetable1

84.37 machinery used in the .milling industry or for :he working of cere2is or dried

leciuminous v""etables, other than farm- tvoe machinefll.

I

Machinery, not specified or inc!uded elsewhere in this Chapter, for the industrial I

84.38 ^preparation^{or manuiac!ure
of food or drink, other than machinery for the ex!raction or}oreoaration of animal 01 fixed vecietable fals or oils.

_{84 39}Machinery for making pulp of fibrous cellulosic material or for making or finishing oaoer or oaoerboard.

84.40 ^{Book- bindinn
machinent, includinq book- sewinn machines.}

84.41 ^{Other machinery for making up paper
pulp, paper or paperboard,}including cutting machines of all kinds.

Machinery, apparatus and equipment {other than the machines of headings 84 56 to

'

I

_{84 42}84.65), for preparing or making plates, cylinders or other printing components; plates. cylinders and other printing components; plates, cylinders and lithographic stones,

nrADared for orintino ourrvwes (for exarnnle nlaned, orained or oolished\

8443.1100 Offset orintina machinerv, reel-fed

_8443-1200Offset printing machinery, sheet-led, office type (using sheets with one side not exceedino 22 cm and the other side not exceedino 36 cm in the uno!ded statel

8443.1300 ^{Other offset nri11tinn machinerv}

8443.1400 Lerteroress 'ntino machinefll, reel fed, excludino flex raohic orintino

8443.1500 ^{Lerteroress printinq
machinery, other than reel fed, excludinq flexoqraohic orinlino}

^8443-1600- Flex ^{rant ic orintino machinerv}

8443.1700 ^{Gravlll'8 orintino
machin<>ru}

8443.1910 ^{Hot stamr ino machines}

8443.1920 _-label nrintinn/embossino machines

8443.1930 F!at bed orintinn "fesses

8443.1940 ^{Proof presses .}

8443.1951 ^{On cotton
textile}

8443.1959 Other

8443.1990 Other

8444.0000 ^{Machines for extrudino, drawma,
texturina or ct1tt1no
man made textile
materials.}

_Sli.48mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example.

spin-dies and spindle flyers, card dothing, combs, extruding nipples, shuttles, healds

_C--·and heald- frames hosierv needles\.

_844.9.0000Machinery for the manufacture or finishing of felt or nonwovens in the piece or in

- _--sha""'S, includino machinerv for makino felt hats; blocks for makina hats.

Machinery (other than machines of heading 84.50) for washing, deaning, wringing.

drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing,

_84.51finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applyirig the paste to the base fabric or other support used in the

manufacture of floor coverings such as linoleum; machines for reeling, unreeling,

- _-_-foldina, cuttina or oinkino textile fabrics.

Machinery for preparing, tanning or wort<.ing hides, skins or leather or for making or

84.53 repairing footwear or other articles of hides. skins or leather, other than sewing machines.

84.54 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries.

§_4.55 Metal- rollinn millS and rolls therefor.

Machine- tools for work:ing any material by removal of material, by laser or other ligh(

84.56 or photon beam, ultrasonic, electro- discharge, electro- chemical, electron beam,

PART l] ^{l'HE GAZETTE OF PAKISTAN, EXTRA.,
JlJN E 30, 2020}³⁸⁹

PCT CODE ^DESCRIPTION

111 ¹²¹

Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or

I

84.74 ^{paste) form; machinery
for agglomerating, shaping or moulding solid mineral fuels,}ceramic paste, unhardened cerrients, plastering materials or other mineral products in oowder or paste form; machines for forrnin foundr. moulds of sand.

84.75

Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelon<>Q; machines for manufacturino or hot workino 1 lass or olassware

84.77 Machinery for working rubber or plastics or for the manufacture of products from these materials, not sec1fied or included eJsewhere in this Chai ter.

84.78 Machinery for preparing or making up tobacco. not specified or included elsewhere in this Chapter.

84.79 {Except ^{Machines
and mechanical appliances
having individual functions, not specified or}

8479.8960 _'"d^{included elsewhere
in this Chapter.}

8479.8990)

_84.80Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics.

Machines and apparatus of a kind used solely or principally for the manufacture of

to

_84.86semicooductor OOuies Of wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (c} this Chapter;

parts and accessories.

8501.3300 ^{Of an output exceeding}⁷⁵^{kW but not exceedina}³⁷⁵^kW

8501.3400 ^{Of an output exceeding}³⁷⁵^kW

8502.1190 ^Other

8502.1200 ^Of^{an output
exceedino}⁷⁵^{kVA but not exceedina}³⁷⁵^kVA

8502.3100 ^Wind-pawered

8502.3900 ^Other

8503.0090 Other

8504.2100 ^{Havino a power handling capacitv not exceeding}⁶⁵⁰^kVA_'8504.2200 ^Havino^{a power
handlino caoacitv exceedina}⁶⁵⁰^{kVA but not exceedina}^10,000^kVA8504.2300 ^{Having a power
handling capacity exceedinn}^10,000^kVA

8504.3400 ^{Havinq a power handling
capacity exceeding}⁵⁰⁰^kVA

8504.5000 ^{Other
inductors}

Industrial or laboratory electric furnaces and ovens {including those functioning by

85.14 ^{induction or dielectric loss);
other industrial or laboratory equipment
for the heat}treatment of materials by induction or dielectric loss.

Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding

_05.:J6Bones and horn- cores, unworked, defatted, simply prepared (but not cut Jo shape),

treated with acid or d""elatinised; powder and waste of these oroducts.

Ivory, tortoise- shell, whalebone and whalebone hair, horns, antlers, hooves, nails,

5.7 daws and beaks, unworked or simply prepared but not cut to shape; powder and

waste of these nroducts.

Coral and similar materials, unworked or simply prepared but not otherwise worked: ·

5.8

--

shells of molluscs, crustaceans or echinoderms and cuttle- bone, unworked or simply prepared but not cut to shape, vowder and waste thereof.

Ambergrts, castoreum, civet and musk; cantharides; le, whelner or not dried; glands

^0510.001)0and other animal products used in the preparation of pharmaceuticai products. fresh, cliilled, frozen or otherwise provisionallv nreserved.

_{05. 11}Animal products not elsewhere specified or included; dead anirrials of Chapter 1 or 3, unfit for human consumction.

07.01 Potatoes, fresh or chilled.

>-0702.00¹)0 ^{Tomatoes, fresh or chilled.}

^_!)7.03Onions, shallots, narlic, leeks and other alliaceous venetables, fresh or c ed.

07.CJ4 Cabbaries, cauliflowers, kohlrabi, kale and similar edible brass1cas, fresh or chilled.

07.05 Lettuce ILactvca saliva\ and chicorv ICichon·um Sef!.). fresh or chilled.

_07.36Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

0707.00JO Cucumbers and gherkins fresh or chilled

07.08 ^L""Uminous^{vn"etables, shelled
or unshelled, fresh
or chilled.}

l

Vegetables provisionally preserved (fer example, by sulphur d.·oxide gas, in brine, 1n !

^07.11sulphur water or tn other preservative solutions), but unsuitable in that state for I immediate consumation.

^07.13Dried l=uminous V""etables, shelled, whether or not skinned or solit.

-0.02 ^Rve.

_-_0.03_'Barlev

10 04 Oats.

10.05 ^Maize^!com\.

.1010 ^{Seed for sowino}

11 08 ^{Starches; inulin.}

1-12 01 ^{Sova
beans, whether or not broken.}

12 05 Ra or colza seeds, whether or not broken

1206.0000 Sunflower seeds, whether or not broken

12 07 Other oil seeds and oleaoinous fruits, whether or not broken.

12 09 Seeds. fruit and scores, of a kind used for sowina.

_{12 10}Hop cones, fresh or dn'ed, whether or not ground, powdered or in the form of pellets;

_-_-lupulin.

Plants and parts of plants (including seeds and fruits), of a kind used primarily 1n

^{12 11}perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh,

_-_-chilled frozen or dried, whether or not cut. crushed or r'V"ll<lrlered.

L..15 02 Fats of bovine animals, sheen or neats, other than those of headino 1503.

^15.07Sova- bean oil and s fractions, whether or not refined, but not Ghemic2lly modified.

^{15 11}Palm oil and its fractions, whether or not refir;ed, but not chemically modified.

^{PART I] THE GAZETTE
OF PAKISTAN, EXTRA., JUNE
30, 2020} 391

PCT CODE	DESCRIPTION
{1)	121
1518.0000	Animal or vegetable fais and oils and Uieir fractions, bolled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chanter, not elsewhere s""'"ified or included.
18.03	Cocoa oaste, whether or not defatted.
23.06	Oil- cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05.
2502.0000	Unroasted iron ovrites.
2503.0000	Sulp!iur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sufnhur.
25.04	Natural oraohite.
25.05	Natural sands of all kinds, whether or not coloured, other than metal bearing sands of chaoter 26.
25.06	Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (induding square) sharll'l.
2507.0000	Kaolin and other kaolinic davs,whether or not calcined.
25.08	Other days (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
2509.0000	Chalk.
25.10	Natural calcium phosphates, n,atural aluminium calcium phosphates and phosphatic chalk.
25.11	Natural barium sulphate (barytes): natural barium carbonate (witherite), whether or not calcined, other than barium oxide of headina 28.16.
2512.0000	Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calciried, of an a""arent soecific oravilv of 1 or less,
25.13	Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat- treated.
2514.0000	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectanoular lincludino souarel shaoe.
25.18	Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sa"Wing or otherwise, into blocks or slabs of a rectangular (including - square) shani:i; dolomite ramminn mix.
25.19	Natural magnesium carbonate {magnesite); fused magnesia; dead- burned (sintered) magnesia, whether or not coritaining small quantities of other oxides added before sinterina; other maonesium oxide, whether or not oure.
25.20	Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or wFthout small ouantities of accejerators or retarders.
2521.0000	Limestone fiux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
25.25	Mica, includinQ splittinos; mica waste.
2528.0000	Natural borates and conc8!1trates thereof (whether or not calcined), but not induding borates separated from natural brine; natural boric acid containing not more than 85 o/o of H3803 calcLila!ed on the drv weioht.
25.29	Feldsoar, leucite; nepheline and nepheline svenite; fluorsoar.
25.30	Mineral substances not elsewhere soecilied or included.
26.01	Ironores and concentrates, includina roasted iron ovrites.
2602.0000	Manganese ores and concentrates, Including ferruginous manganese ores and concentrates with a manganese content of 20 •.or more, ^{calC1Jlated on the dry} weinht.

392 ^{THE GAZETTE OF PAKISTAN, EXTRA.,
J lJNE 30, 2020}^{[PART I}

·CODE --0-ES--c--,PT,o-----------J

I

(1} 121 '

1'000 Copper ores and concentrates

I 26-04 [•00°0 --t-·cNcic⁷kecl-oces andcc-o-ncen-tt-acIB-s--------------------------------------------------------------------------------------- i

1000 Cobalt ores and concentrates.

^{606.D.oo,o, +cA}0^1umcinciu⁰^{m mcesa"codco0}0ⁿ^oen0^trate0^s^---^-^{·-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------}^I

- - -------------1

2607 .oo"o,o,_ _+ Le,oo o₀tesca₀n₀d₀oono₀e₀nttates₀. -I 260B.0000 Zinc ores and concentrates.

-- +-='"-"=e""'""'""'"'--

2609.CIOOO Tin ores and concentrates.

2610.0000 Chromium ores and concentrates.

------++:="""""'""" ------·-----·-I

2611.0000 Tunosten ores and conceritrates-------------------------------------------------- 1

_2_6._1_2 1-U"ta:n'c'"mcoct"th₀ocrium=o₀te₀s₀acndo"o"ncocencclra₀tes.----·----------!

26.13 Molvbdenum ores and concentrates.

PART 11 ^{THE GAZETTE OF PAKISTAN,
EXTR.A., JUNE
30, 2020} 393

PCT CODE DESCRIPTION

'"

l1l

_28.21Iron oxides and hydroxides; earth colours containing 70 "k or more by weight of combined iron evaluated as Fe20;.

2822.000D Coba!t oxides and hvdroxides; commercial cobalt oxides.

28.23 Titanium oxides.

28.24 Lead oxides; red lead and o•anoe lead.

28.25 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases: other metal oxides, hydroxides and peroxides. ·

^28.25Fluorides: fluorosilicates, fluoroaluminates and other com lex ftuorine salts.

28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.

28.28 Hypachlorites; commercial calcium h1mocillorite; chlorites; hvnnbromites.

28.29 Chlorates and perchlorates; bromates and perbromates; iodates and periodates.

28.30 Sulphides; nolvsulhides, whether or not cllemicaHv dei'•ed.

28.31 ^D1^thionites^{and sulohox1
lates.}

28.32 Sulohites; thiosulohates.

28.33 Sulohates; alums; ""'roxosulohates lpersulphatesl.

28.34 Nitrites; nitrates.

28.35 Phosphinates(hypophosphites), ^phosphonates(phosph1 es) ^aod^phosphates;oolvohosohates, whether or not chemically defined.

28.36 Carbonates:peroxocarbonates (percarbonates); commercial ammonium carbonate cantainino ammonium carbamate.

28.39 Silicates: commercial alkali metal silicates.

28.40 Borates; oeroxoborates rboratesl.

28.41 Salts of oxometallic or oeroxometallic acids.

28.42 Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemicallv defined\, other than azides.

28.43

of

Colloidal precious rnetals; inorganic or organic compounds of precious metals, whether or not chemically defined; amaloams precioos metals.

Radioaclive chemical elements and radioactive isotopes (including the fissile or fertile

28.44 chemical elements and isotopes) and their compounds; mixtures and residues containina these oroducts.

28.45 Isotopes other ! an those of heading 28.44; compounds, inorganic or organic, of such iso!onf'S, whether or not chemicallv defined.

_28.45Compounds, inorganic or organic, of rare- earth metals, of yttrium or of scandium or of mixtures of these metals.

28.49 ^{Carbides, whether
or not chemical Iv defined.}

_2850.0000Hydrides, nitrides, azides, silicides and borides, whether or·not chemically defined, other than compounds which are also carbides of headino 28.49.

I

_-28.52Inorganic or organic compounds of mercury, whether or not chemically defined, excludina amaloams.

Phosphides, whether or not chemically defined, excluding ferrophosphorus; other

_28.53inorganic compounds (including distilled or conductivity water and water of similar puritvL liquid air (whether or not rare gases have been removed); compressed air;

amalaams, other than amalaams of orecious metals.

29.1 ^{Acvclic hvdrocarbons.}

29.2 ^{Cvclic hvdrocarbans.}

29.3 ^{Haloqenated derivatives of hydrocarbons.}

29 04

Sulphonated, nitrated or nitrosated derivatives ^{of hydrocarbons. whether
or not}halnnenaled.

_29.05Acyclic ^alcoholsaod their ^{halogenated, sulphonated, nitrated}^oc^nitrosatedderivatives.

_29:₁₅Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and

_-ooroxvacids; their halonenated, sulnhonaled, nitrated or nitrosated derivatives.

^{Unsaturated acyclic monocarboxylic}acids, cyclic monocarboxyiic acids, their

^29.16anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

_29.17Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halooenated, sulohonated, nitrated or nitrosated derivatives.

Carboxylic acids with additional oxygen function and their anhydrides, halides, 29.'18 peroxides and peroxyacids: their halogeriated, sulphonated, nitrated or nitrosated

derivatives.

29.19 Phosphoric esters and their salts, including lactopflosphates; their halogenated, sulnhonated, nitrated or nitrosated derivatives.

29.20 Esters of other inorganic acids of non- metals (excluding esters of hydrogen halides)

_-and their salts; !heir halonenated, sulnhonated, nitrated or nitrosated derivatives.

^2g.21Amine- function com""unds.

^{29.22 Oxvnen- function
amino- com}unds.

_{29 23}Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemicall¹¹defined. _-

29.24 ^{Carboxvamide- function
comnounds; amide- function
com}unds of carbonic acid.

29.25 Carboxyimide- function compounds (including saccharin and its salts) and imine- function com unds.

29.26 Nitrile- function comoounds.

29.27 Diazo- , azo- or azoxy- comounds.

29.28 Oraanic derivatives of hvdrazine or of hvdroxvlamine.

29.29 ^{Comr'V'lunds with other nitr}en function.

29.30 Ornano- sulnhur comMunds

29.31 Other oraano- inoroanic com[]ounds.

29.32 ^{Heterocvclic comnounds with ox}en hetero- atomlsl onlv.

29.33 Heterocvclic comnounds with nitrnnen hetero- atomls\ onlv,

_29.:14Nucleic acids and their salts, whether or not dlemically defined; other heterocyclic comnnunds.

29.35 Sulnhonamides.

Provitamins and vitamins, natural or reproduced by synthesis (including natura'

29.36 conce11trates), derivatives thereof used primarily as vitamins, and intermixtures of the fo"""Oinn, whether or not in anv solvent. ·

29.41 Antibiotics.

2942.0000 ^{Other organic comoounds.}

Glands and other organs for organo- therape1Jtic uses, dried, whether or not

_30.01powdered; extracts of glands or other organs or of their secretions for organo- therapeutic uses; heparin and its salts; other human or animal substances prepared

for therapeutic or prophylactic uses, not elsewhere sni;c!fied or included.

31.2 ^(exceptMineral or chemical fertilisers, nitrogenous. 3102 1000)

31.3 ^M^{irieral or chemical fertilisers, phosphatic.}Mineral or chemical fertilisers containing two or three of the fertilising elements

31.05 ^{nitrogen, phosphorus and potassium; other
fertilisers; goods of this Chapter
in tablets}or similar forms or in packaoes of a oross weinhl not exceedino 10 ko.

32.1 Tanning extracts of egetable origin; tannins and their salts, ethers, esters and other derivatives.

Synthetic organic tanning su_bstances; ^{inorganic tanning substances; tanning}

32.2 ^{preparations, whether or not containing natural
tanning substances; enzymatic}oreoarations for ore- tannino Glaziers· putty, grafting J)\Jlty, resin cements, caulking compounds and other mastics;

32.14 ^{painters' fillings;
non- refractory surfacing preparations for facades,
indoor walls,}floors, ceilinas or the like.

33.02

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) witl1 a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages.

^"'"'

34.03

Lubricating preparations (including cutting- oil preparations, bolt or nut release preparations, anti- rust ^{anti- corrosion preparations mould release}preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals.

Peptones and their derivatives; other protein substances and their derivatives, not

_381f_•.OQOOChemical elements doped for use in electronics, in the form of discs, wafers or similar forms: ctiemical comoounds donAli for use in electronics.

1

3821.0000

Prepared culture media for the deve opment or maintenance of micro- organisms (includino viruses and the likel or of plant human or animal cells

38.23 ^{Industrial monocarboxvlic fattv acids; acid oils from refinina; industrial
fanv alcohols.}Prepared binders for foundry moulds or cores; chemical products and preparations of

38.24 ^{the chemical
or allied industries {including those consisting
of mixtures of natural}products), not elsewhere specified or included.

39.1 ^Polymers^{of ethi
lene, in primarv
f}^orms.

39.2 ^{Polvmers of nro
lerie or of other
olefins, in orimarv
forms.}Polvmers of stvrene, in orimaN forms.

39.07

39.04 ^{Polvmers of vinvl
chloride or of other halooenated olefins, in primarv forms.}Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates,

alkvd resins, oolvallvl esters and other oolvesters, in orimarv forms.

^39.08^-Polvamides in orimaN forms.

3910.0000 ^{Silicones in orimarv
forms.}

39.11 ^{Petroleum resins,
coumarone- indene resins,
polyterpenes, polysulphides.}polysulptlones and other products spectfied in Note 3 to this Chapter, not elsewhere S""Cified or included, in orimaN forms.

39.12 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary

PART I] ^{THE GAZE1..f E OF P.J\.KIST
AN, EXTR.4., J UN E 3(}, 2020} 397

PCT CODE ^DESCRIPTI^ON_--

₁₁₁ m

4CL05 Comoounded rubber, unvulcanised, in primarv forms o; in_Qlates, sheets or slrfo.

Raw hides and skins of bovine {including buffalo) or equine animals (fresh, or salted, ^{41 (]1}dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or

I

further oreoaredl, whether or not dehaired or s lit i

Raw skins of sheep or lambs (fresh. or saltea, dried, limed, pickled or otherwise

41.2 preserved, but no: tanned, parchment- dressed or further prepared), whether or not with wool ori or split, other than those excluded bv Note 1 {c) to this Chapter.₁

Other raw hides and skins (fresh, or salted, drie<J, limed, pickled or otherwise

41.3 preserved, but not tanned, parciiment-· d1essed or further prepared), whether or not dehaired or split. other than those exciuded b• Note 1 'bl or 1l e\ to this Chao!er.

41.4 Tanned or crust hides and skins of bovine (inciuding buffalo) or equine animals, without hair on, whether or not split, bui not further oreoared.

41.5 Tanned or crust skins o! sheep or lambs, without wool on, whether or not solit, but no! further oreoared.

_41-06Tanned or crust hides and skins of other animals, without wool or hair on, whether or not solil, but not further prepared.

Leather further prepared after tanning or crusting, including parchment, dressed

41.07 leather, of bovine {induding l:l.Jffalo) or equine animals, without hair on, whether or not sDlit. other than leather of headinu 41. 14.

Leather further prepared after tanning or crusting, including parchment- dressed

4112.0000 leather, of sheep or lamb, without woo on, whether or not split, other than leather of

headinq 41.14.

Leather further prepared after tanning or crusting, including parchmnt- dressed

41.13 leather, of other animals, without wooi or hair on, whether or not split, other than leather of heading 41. 14.

41.14 Chamois (induding combination chamois) leather; patent leather and patent laminated leather; metallised leather.

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip,

41.15 whether or not in roils; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles: leather dust, oqwder and flour.

^42.05^(ExceptOther articles of leather or of composition leather. 42D5 0090J

43.1 Raw furskins (including heads.tails, paws and other pieces or cuttings, suitable for furriers' usel, other than raw hides and skins of headinq 41.01, 41.02 or 41.03.

Tanned or dressed furskins (including heads, tails, paws and other pieces or

43.2 cuttings), unassembled, or assembled (without the addition of other materials} other than those of headinn 43.03.

Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in ciiips or

44.1 particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briouettes, oellets or similar forms_

44.2 ^{Wood charcoal
(includina shell or nut charcoal), whether or not annlomerated.}

44.3 V.'ood in the rouqh, whether or not stripoed of bark or sapwood, or rouqhly squared.

^>Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn

_4.4.04lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking- sticks. umbrellas tool homdles or the

like·chipwood and the like.

^4405.0000Wood wool: wood flour.

44.06 Rai!wav or tramwav slee ^{rs !cross- tiesl of wood.}

4701.0000 ^{Mechanical wood nuln.}

4702.0000 Chemical wood pula, dissolvin,., "rades.

47.03 ^{Chemical wood oulo, soda or sulohate, other than dissolvinq
qrades.}

===

eCT{)O^DE^-

47.04

f 4705. JOOO

1 47.06=

07 _

48.10

48.13

48. 22

-----------DESC.=,pr=1a= .---------,1

(2) .

Chemicai wood pulp, sulphite, other than dissolvi110 orades.

\i\'ood oulo ob!ained bv a combination of medlanical and chemica! ouloin" nrocesses. Pulps of fibres derived from recovered (waste :;md scrap) paper or pape'board or of other fibrous cellulosic material.

Recovered !waste and scraol oa r or oaoerboard.

Uncoated kraft paper and paperboard, in rolls or sheets. other than that of heading

48 02 or 48.03

Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating. whether or not surface- coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets, of any size.

Ciaarette paner, whether or not cut to size or in the form of bookle:s or tubes.

Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard

l3 JOOO _--_-

J4_ JOOO

5005.JOOO _-_-

51.01

51.02 _-_-

51.03

5104.JOOO

51.05

51.06

51 07

Silk waste iincludina cocoons unsuitable for reelino, vam waste and oametted stoci<l Silk vam (other than varn S"' ¹n frorn silk wastel not out up for retail sale.

Yarn sou:i from silk waste, not put up for retail sale. V\iool, not carded or combed.

Fine or coarse animal hair, not carded or combed.

Waste of wool or of fine or coarse animal hair, including yarn waste but excluding aarnetleo stock.

Gametled stock of wool or of fine or coarse anirr:al hair.

Wool and fine or coarse animal hair. carded o; combed (including combed wool in fraoments1.

!5rn of carded wool, not put 1..1p for retail sale. Yam of combed wool, not out up for retail sale

52.05

52.06

53 01

53 02

53.03

53.Q[

j Cotton yarn (other than sewing thread), containing 85 °!0 or more by weight of cotton,

_l!l9t put upcfoctct et cil snclce._ -· - -cccc --j

Cotton yam {other than sewing thread), containing less than 85 % by weight of cotton,

not put up for retail sale.

Fiax. raw or processed but not spun; flax tow and waste (including yam waste and garnetted stock).

True hemp ( Cannabis safiva L.), raw or processed but not spun; tow and waste of

I

true hemp l1nclud1n" "am waste and gametted stock).

Jute and other 1extile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and wastes of these fibres (includ ng yam waste and qamettec stock\. I

Coconut, abaca (Manila hemp or Mua texti/is Nee), ramie and other vegetable textile fiCres, no1_ elsewhere specified or 1nc!uded, raw or processed but not spun; tow, nails

PART JJ ^{THE GAZE1"TE OF PAKISTAN, EXTRA., J UNE 30,
2020 399}

PCT CODE	DESCRIPTION
111	(2\
55.04	Artificial sta[le fibres, not carded, combed or otherwise nrocessed for soinnina.
55.05	V\laste tincludina noils, varn waste and oarnetted stock! of man· made fibres.
' ^55.06^{' Svnthetic star le fibres, carded, combed or otherwise processed for sainnino.}
5507.00DO ¹^{Artificial star le fibres, carded, combed or otherwise nrocessed for sninnino.}
55.08	Sewina thread of man· made staole fibres, whether or not out uo for retail sale.
55.09	Yam (other than sewina thread\ of svnthetic staole fibres, not out uo for retail sale.
55 10	Yarn /other than sewino thread\ of artificial staole fibres, not out uo for retail sale.
55.11	Yam {other than sewinq thread) of man· made staple fibres, out uo for retail sale.
55.12	Woven fabrics of synthetic staple fibres, containing 85 °k or more by weight of svnthetic staole fibres.
55.13	Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainlv or solelv with cotton, of a weiaht not exceedina 170 a/m2.
55.14	Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weiqht exceedinq 170 q/m2_
55.15	Other woven fabrics of synthetic stanle fibres.
55.16	Woven fabrics of artificial staple fibres.
56.01	Wadding of textile materials and artic!es thereof; textile fibres, not exceeding 5 mm in lenoth (flock), textile dust and mill neps.
56.08	Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.
59.02	Tyre cord fabric of high tenacity yam of nylon or other polyamides, polyesters or viscose ravon.
63.10	Used or new rags, scrap twie. cordage, rope and cables and worn out articles of twine, cordaqe, rope or cables. of textile materials.
68.15	Articles of stone or of other miner2I substances (inciuding carbon fibres, articles of carbon fibres and articles of ""all, not elsewhere soecified or I ncluded. Glass in balls {other than microspheres of headinQ 70.18), rods or tubes, unworked.
70.02
71.05	Oust and oowder of natural or synthetic precious or semi- nrecious stones.
72.01 72.02	Piq iron and, soieQeleisen in i s, blocks or other nrimarv form_ Ferro- allovs.
72.03	Ferrous products obtained by direct reduction of iron ore and other spongy ferrous oroducts, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94 '%, In lumps. oelle!s or similar forms.
72.05	Granules and oowders, of oio iron, spieqeleisen, iron or steel.
72.06	Iron and non· alloy steel in ingots or other primary foffils (excluding iron of heading 72.03)
72 08	Flat- rolled products of iron or non· alloy steel, of a width of 600 mm or more, hot- rolled, not clad, t lated or coated.
72.09	Flat· rolled products of iron or non· alloy steel, of a width of 600 mm or more, cold- 1 rolled (cold- reduced\, not clad, elated or coated.
72.10	Flat· rolled products of iron or non· alloy steel, of a width of 600 mm or more, clad, elated or coated.
72.11	Flat- rolled products of iron or non· alloy steel. of a width of iess !han 600 mm, not dad, plated or coated.
72.12	Flat- rolled products of iron or non- alloy steel, of a width of less than 600 mm. dad, plated or coated.
72173010	Of A Kind Used In Manufacture Of Pneumatic Tvres{Be_ad Wire'
72.18	Stainless steel in ingots or other primary forms; semi· fin:shed products of stainless steel.
72.19	Flat- rolled nroducts of stainless steel, of a width of 600 mm or more.
72.20	Flat· rolled nroducts of stainless steel, of a width of less than 600 mm.

81.8 Titanium and articles thereof. includina waste and scrap

81.9 Zircornum and articles thereof, includina waste and scrap.

81.10 Antimonv and artides thereof, inciuding waste and scrap.

^8111.0000Manaanese and articles thereof, includina waste and scrao

^{Beryllium, chromium, germanium, vanadium,}gallium, hafnium. indiur.i, niobium

^{81 .12}(oolurnbium}, rhenium and 1hallium. and articles of these metals, including waste and

scrap.

^8113.0000Cermets and articles tfiereof, ircluding waste and scra.

Stoppers, caps and iids (including crown corks, screw caps and oouriiig s'.oppers).

^83.0S^{capsules for bottles,
thre;,;ded}bungs, bung covers, ^{seals anJ oiher packing}accessories, of base metal.

Wire, rods, tubes, p!ates, electrodes and similar products, of base r!'letal or of metal

_83.11carbides, coated or cored with flux mater:a!. of a Kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated

base metal ""Wder, used for metal sora ina.

84.7 Sp.ark- ionition reciprocatina or rotarv intema¹combustior. oistori enc ines.

84.8 ^{Compression- ignition
internai combustion piston engines (diesel or semi-}diesel !

ennines). _-_----

84.9 Parts suitable for use solelv or orincioallv with '.he enoines of headino 84.07 or 84.08.

^8414.1000Vacuum aumas _--

8414.3010 Used with HCFC and non-CFC oases

8414.9010 Of machines of headin" 8414.1000 and 8414.301 :J

Machine- tools {including machines for naiiing, stapling. giueing or oiherwise

84.65 assembling) for working wood, cork, bone, hard rubber, lard plastics or similar hard materiais.

Parts and accessories su1tabie for use solely or principally with the machines of

84.66 headings 84.55 to 84.65, including wcrk or tool hclders, self- opening dieheads, dividing heads and other special attachments for the machines: tool holders for any

t11pe of tool for workiiin in the hand.

84.67 Tools for working in the hand, pneumatic, hydraulic or with self- contained electric or non- electric motor.

8479.8990 Othec

84.82 ^{Ball or roller bearinns.}

I

Gaskets and similar joints of metai sheeiing combined with other material or of two or

84.84 more layers of metal; sets or assortments of gaskets and similar joints, dissii!ar in comoosltion, "' uo in oouches, envelo,,,,., or similar oackinas; mechanical seals.

8501.1000 Motors of an cutout iiot exceedina 37.5 W

8501.2000 Universal AC/DC motors of an OlJ!put exceedinq 37 .5 W

_8501.3110^{Photovoltaic generators consi.sling of panels of photooelis combined}with other

aooaratus

8501.4010 Of an cutout not exceeding 60 watts

8501.4090 Other

8501.5120 AC clutch motors for industrial sewinn machine

^8501.5310Of an outnut exceedino 75 kW blJt not exceeding 375 kW 1500 HPl

"

85.03 {except Parts suitable for use solely or principally with the macllines of heading 85.01 ^8503.0090\ 85.02.

8504.9010 On load-ta chan ^{for wer transformers}

8504.9020 ^{Bushinns for nnwer transformers}

8504.9030 ^Of^machines^of^headino^8504.40908504.9040 ^{Toroidal cores and stri,,_.,}8504.9090 Other

FTCODE

402 ^{THE GAZETTE OF PAKISTAI'<, EX-rRA., J U NE 30, 2020 [PART I}

DESCRIPTION

_J1L(2)

Electro- magnets; permanent magnets and articies intended to become permanent

magnets after magnetisation; electro- magnetic or permanen_t magnet chucks, damps

^'and similar holding devices; electro- magnetic couplings clutches and brakes:

electro- maonetic liftino heads.

Electtica• igniUon or starting equipment of a kind used for spark- ignition or

compression- ignition internal combustion engines (for example, ignition magnetos,

85.11 magll€!o- dynamos, ignition coils, sparking plugs and glow plugs, starter motors);

I

generators {for example, dynamos, alternators) and cut- outs of a kind used in coniunction with such enaines

Electrical lighting or signalling equipment (excluding articles of heading 85.39),

85.12 windscreen wipers, oefrosters and demisters, of a kind used for cycles or motor vehicles.

?8.7213 ^{In CKD/SKD condition}

_85
29Parts suitable for use solely or principally with the apparatus of headings 85.25 to

_-_·85.28.

_{85 33}Electrical resistors ^{(including rheos1ats and potentiometers), other than ·heating}resistors.

8534.:)000 Printed circuits.

Electrical apparatus for switching or protecting electrical circwits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning

^8703.2311^{Comoonents For The Assemblv}^I^Manufacture^Of^Vehicles.^In^{Anv Kit Form} I

_8703.2321^{Components
For The}Assembly IManufacture Of Vehicles, In A. y Kit Form ¹

Exdudinq Of Headino 8703.2323

_8703.2322Components For The Assembly I Manufacture Of Sport Utility Vehicles. 4X4, I n Any .

Kit Form

^8703.3310Comoonents For The Industrial Assemblvl Manufacture Of Vehicles, I An2!_--

u,,

_8704.1010Components For Assembly/ Manufacture Of Dump Trucks Designed For Off-Highway

8704.2110 Com nents For The Assemblv IManufacture Of Vehirles, in Anv Kit Form 8704.2211 Comoonents For The Assemblv I Manufacture Of Vehicles, In Anv Kit Form 8704.2291 Comoonents For The Assembly I Manufacture Of Vehicles, In Anv K't Fom ^8704.2310Components For The Assembly IManufacture Of Vehicles, in An_Form

_8704.3110Components For The Assembly IManufacture, In Any Kit Form Excluding Those Of

Headina 8704.3130 And 8704.3150

8704.3120 Comrvments For The Assembly !Manufacture Of Mini Carao Van, In Anv Kit Form

_8704.3140Components For The Assembly I Manufacture Of 3-Wheeler Cargo Loader, In Any Kit Fann

^8711.2010Cornrv.nents For The Assemblv I Manufacture Of Vehicles. In Any_Kit Form ----

8908.0000 Vessels and other floatina structures for breakino uo. i

90.32 ^{Automatic reQulalina
or controllino instruments and annaratus.}

_91.04rs s '. panej clocks and cloci<s of a s1m1lar type for vehicies, aircraft. spacecraft I

9107.0000 Time switches with clock or watch movement or with svnchronous motor.

Seat Parts Made Of Foam, Head/Arm Rests And Seat Frames For Motor Cars Of

9401.9010 ^Heading^87.03^{And Vehicles}^Of^Sub-Headings^{8703.2113. 8703.2115. 8703.2193,}

8703.2195, 8703.2240, ^'_'

^9401.9030^{other For
Motor Cars And Vehicles}'

96.6 Buttons, press- fasteners, snap- fasteners and press- studs, button mouids ar.d other parts of these articles; button blanks.

96.7 ^{Slide fasteners d parts thereof.}

-·

Part Ill

PCT CODE

DESCRIPTION

/21

Respec_"tiv_'e

headinas

Goods not specifically mentioned in Part I or II."

7. Amendment of Federal Excise Act, 2005.-In the Federal Excise Act, 2005, the following further amendments shall be made, namely:-

(1) in section 6, after subscction (2A), the fol]o,ving nC\\/ sub-section shall be inserted, namely:-

404 ^THE^GAZETrE^{CJF PAK!Sl"t\N, EXl'KA., JUNE 30, 2020}[PART I

'·(2AB) Not\\'ithstandi ng anything contained in this Act or the rules made thereunder, the Board may, by notification i n the official Gazette, may im pose restrictions on \vastage of material on which input tax has been claimed in respect of the goods or class of goods.'';

(2) after section 148, the fol\o\ving new section 14C shall be inserted,

na1nely:-

·'I 4 C. PO't\'er of tax authorities to modify orders, ctc.-{l) Where a question of law has been decided by a l-Iigh Court or the Appellate 1·r i bunal in the case of a registered person, on or after first da;.' of July 2005, the Com tnissioner or an officer of Inland Revenue may, notwithstand ing that he has preferred an appeal against the decision of the High Court or made an application for reference against the order of the Appellate Tribunal, as the case may be, follo\\.·the said decision in the case of the said taxpayer in so far as it applies to said question of law arising in any assessment pend ing befOre the Conunissioner or an officer of Inland Revenue, unt il the decision of the High Court or of the Appellate 1'ribunal is reversed or mod ified.

(2) In case the decision of i ligh Court or the Appellate Tribunal, referred to in sub-section (1), is reversed or nlodified, the Commissioner or an officer of Inland Revenue may, notwithstandi ng the expiry of period of limitation prescribed for mak ing any assessment or order, within a period of one year from the date of receipt of decision, mod ify the assessn1ent or order in '"'hich the said decision \¥as applied so that it conforms to the final decision.";

(3) in section 26, for sub-section (1), the following shall be substituted, namely:---

·'( I ) The counter feited cigarettes or beverages which have been man ufactured or produced unla-wfully and other dutiable goods on wh ich duty of excise has not been paid in the m<l;nner as req uired under this Act and the rules made there under, shall be liable to seizure alongvvith the conveyance, which has been used for the 1novement, carriage or transportation or such goods.";

(4) in section 27,-

PART I} ^{THE GAZETTE OF PAKISTAN, EXTRA., JUNE 30, 2020 405}

(a) in the marginal note, for the expression "of cigarettes, un-manufactured tobacco or beverages", the words "of goods subject to federal excise duty" shall be substituted; and

(b) in sub-section (2), for the expression "cigarettes, un manufacturcd tobacco or beverages", \Vherever occurring, the words "dutiable goods" shall be substituted;

(5) in section 33,-

(a) after sub-section ( lA), the following new sub-sections shaH be inserted, namely:-

"( l B) An appeal under sub-section (1) shall-

(a) be in the prescribed form;

(b) be verified i n the prescribed manner;

{d) be accompanied by the prescribed fee specified in sub-section ( lC); and

(e) be filed with the Commissioner (Appeals) within the time set out in sub-section (1).

(IC) The prescribed fee shall be-

(a) i n the case of an appeal against an assessment-

(i) where the appellant is a company, five thousand_ ru pees; or

(ii) where the appellant is not a company, two thousand and five hundred rupees; and

(b) in any other case-

(i) where appel l ant is a company, five thousand rupees; or

406 ^{THE
GAZETTE
OF
PAKISTAN,
EXTRA.,
JUNE 30, 2020}[PART I

(ii) where the appellant is not a company.

one thousand rupees."; and

(b) after sub-section (3), the followi ng nev.' sub-section (4) shall be added, namely:-

"'(4) The Commissioner (Appeals) shall not admit any documentary material or evidence wh ich was not produced before the Officer Inland Revenue unless the Commissioner (Appeals) is satisfied that the appellant \\·as prevented by sufficient cause from producing such material or evidence before the Officer I n land Revenue.";

(6) in section 34, after sub-sect ion ( \ ) and omitted sub-section (2), the followi ng new sub-section (3) shall be added, namely:-

"(3) The Appellate Tribunal may admit, hear and dispose of the appeal as per procedure laid down in sections 131 and 132 of the Income cfax Ord inance, 2001 (X Li X of'. 2001 ), and ru les made thereunder.";

(7) for section 38, the follov.ring shall be substituted, namely:-

"38. Alternative Dispute Rcsolution.--{1 ) Notwithstanding any other provision of this Act, or the rules made thereunder, an aggrieved person in connection with any dispute pertai ning to-

(a) the liabil ity of du ty against the aggrieved person, or admissi bil ity of refunds, as the case inay be;

(b) the extent of waiver of default surcharge and penalty; or

(c) any other specific relief required to resolve the dispute, may apply to the Board for the appointment of a committee for the resolution of any hardship or dispute mentioned in detail in the application, \vhich is under litigation in any court of law or an appellate authority . except where criminal proceedi ngs have been i n i tiated or where interp"retation of question of law having effect on identical cases is involved having effect on other cases.

^PART^Tl^{THE GAZETTE OF PAKISTAN, EXTRA.,
JUNE
30, 2020} 407

(2) The Board may, after examination of the application of an aggrieved person, appoint a com mittee, within sixty days of receipt of such application in the Board, com pr1s1ng,-

(i) Chief Commissioner Inland Reven ue having jurisdiction over the case; and

(ii) two persons from a panel notified by the Board comprising of chartered accountants, cost and management accountants, advocates, having minimum of ten years' experience in the field of taxation and reputable businessmen.

(3) The Board shall coinmunicate the order of appoi ntment of committee to the court of law or the appeUate authority where the dispute is pending and the Commissioner.

(4) The Committee appointed under sub-section (2) shall examine the issue and may, if it deemed necessary, conduct inquiry, seek expert opinion, d irect any officer of the Inland Revenue or any other person to conduct an aud it and shall decide the dispute through consensus, within one hundred and twenty days of its appointment.

(5) The committee may, in case of hardship, stay recovery of tax payable in respect of dispute pending before it for a period not exceeding one hundred and twenty days in aggregate or till the decision of the Committee or its dissolution, whichever is earlier.

(6) The decision of the committee under sub-section (4) shall be bi nd ing on the Commissioner when the aggrieved person, being satisfied v..·ith the decision, has withdra\vn the appeal pend ing before the court of law or any appellate authority and has com1nunicated the order of withdrawal to the Comn1issioner;

Provided that if the order of withdrawal is not communicated to the Commissioner within sixty days of the service of decision of the committee upon Lhe aggrieved person, the decision of the com mittee shall not be bind ing on the Commissioner.

₄₀₈f HE GAZETTE OF PAKISTAN, EXTRA., JlJNE 30, 2020 [PART I

(7) Jf the committee fails to decide \vithin the period of one hu nd red and twenty days under sub-section (4), the Board shall dissolve the committee by an order in writi ng and the 1natter shall be decided by the court of law or the appellate authority \Vhere the dispute is pend ing.

(8) The Board shall commu nicate the order of d issol ution to the court of law or the appellate authoritv and the Com missioner.

(9) The aggrieved person, on recei pt of the order of dissolution, shall commun icate i t to the court of law or the appellate authority, \v here the dispute is pend i ng.

( I 0) The aggrieved person may make the pay1nent of federal excise duty and other taxes as decided by the committee under sub-section (4) and all decisions and orders made or passed shall stand modified to that extent.

( 11) The Board may prescri be the amount to be paid as remunerati on for the services of the members of the committee, other than the member appointed under clause (i) of sub-section (2).

( 12) The Board may, by notification in the official Gazette, make rules for carrying out the pu rposes of th is section.";

(8) in section 428, after sub-section (!), the following ne\V sub section shall be inserted, namely:-

"(lA) Nof\vithstand ing anything contained in this Act or any other law, for the time being in force, the Board shall keep the parameters confidential.'';

(9) in section 46, sub-section ( I O) shall be omitted;

(10) in section 47,-

(a) in sub-section (1), in clause (d), for the expression "limited companies, both public and private'', the words "registered person'' shal l be subst ituted; and

(b) in sub-section (2), in clause (d), for the expression ''limited companies, both public and private'·, the words "registered person" shall be substituted;

^{PART I] THE GAZETTE
OF PAKISTAN, EXTRA., J UNE 30, 2020} 409

(1 1 ) after section 47A, the fol lowing new section sha ll be inserted, namely:-

"47AB. Real-time access to information and databases.-{! ) Notwithstanding anything contained in any la'v for the time being in force, includ i ng but not limited to the National Database and Registration Authority Ord inance, 2000 (Ord inance VIII of 2000) and the Emigration Ordinance, 1979 (Ord inance XVII I of 1979), arrangeme nts shall be made to provide real-time access of information and database to the Board in the prescrjbed form and manner by-

(a) the National Database and Registration Authority v.·ith respect to information pertaining to National Identity Card (NIC), Pakistan Origin Card, Overseas Identity Card, Alien Registration Card and other particulars contained in the citizen database;

(b) the Federal Investigation Agcne:y and the Bureau of Emigration and Overseas Em ployment \vith respect to detai ls of international travel;

'vith respect to record-of-rights including digitized edition of record-of-rights, periodic record. record of mutations and report of acquisition of rights;

(d) the Islamabad Capita! Territory and provincial excise and taxation departments with respect to information regarding registration of vehicles, transfer of ownership and other associated record;

(e) all electricity suppliers and gas transmission and distri bution companies with respect to particulars of a consumer, the units consumed and the amount of bill charged or paid:

Provided that where the connection is shared or is used by a person other than the owner, the name and NIC of the owner and the user shall also be furnished:

410 ^{"LHE GAZETI'E OF PAKISTAN, EXTRA., J UNE 30, 2020}[PART l

Provided further that all electricity suppliers and gas transmission and d istribution companies shall make arrangements by the I st day of January, 2021 for allowing consumers to update the ratio of sharing of a connection or the particulars of users, as the case may be; and

(f) any other agency, authority, institution or

organization notified by the Board.

(2) The Board shall make arrangements for laying the infrastructure for real-time access to information and database under sub-section (1) and aligning it with its own database in the manner as may be prescri bed.

(3) Until real-time access to information and database is made available under sub-section (1), such information and data shall be provided period ically in such form and manner as may be prescribed.

(4) Subject to section 47B, all information received under this section shall be used only for tax purposes and kept confidential."; and

(12) in the First Schedule, in Table I, in column (1),-

(a)

.,

for serial number 8 and the entries relating thereto in columns (2), (3) and (4), the following shall be subst ituted, namely:-

^'^8.Cigarettes of tobacco _°'24.02 Sixty fivf percent of retail price

PART I] ^{THE GAZETTE OF PAKIS-rAN, EXl"RA., J UN E 30,
2020}^{41 1}

(c) aga i nst S. No. 13, in column (4), for the word "two rupees", the words "one rupee and fifty paisa" shall be substituted;

(d) after S. No. 55B and the entries relating thereto in columns (2), (3) and (4), the following ne'\v S. Nos. and the entries relating thereto shall be inserted, namely:-

'55C.

Imported double cabin (4x4} pick-up vehicles

8704.2190

8704.3190

25% ad val

550

Loca!ly manufactured double cabin (4x4) pick-up vehicles except the ehicles booked on or before the 30th June. 20?'.' subject to the restriction ^:^;^r^conditionsspecified ^bythe Board

8704.2190

8704.3190

7.So/o ad al'; and

(e) against S. No_ 56, in column (4), for the figure "0.75", the word "one" shall be substituted.

8. Amendment of Anti-Dumping Duties Act, 2015 (XIV of . 2015).-In the Anti-Dumping Duties Act, 20 I 5 (XIV of 2015), in section 51, in sub-section (1), in clause (c), for semi-colon at the end a colon shall be substituted and thereafter the follo\vi ng proviso shall be added, namely:-

"Provided that where a competent court of law has stayed preliminary or final detennination of anti-dumping duty, goods shall be provisionally released against security in shape of bank guarantee or pay order of a scheduled bank along with inden1nity bond equal to the amount of anti-d umping duty iinposed on subject goods. In case preliminary or final detennination is upheld by the court, duty shall be paid by the importer and security with the· customs department shall be released otherwise the same shall be en-cashed to settle the duty liability. If the preliminary or final determination is set aside by the court, security shall be released, if not requi red for recovery of any outstanding previous liabil ity.".

9. Amend ment of Public Finance Management Act, 2019.-In the Publ ic Finance Management Act, 2019,-

(a) in the preamble, in the th ird paragraph, for the expression ",1 18 to 127'', shall be om itted;

(b) in section 2,-

(i) after clause (m), the following new clause shall be inserted, namely:-

4!2 ^{f HE GAZET"l'E OF PAK ISl'AN,
EXTRA., JUNE 30, 2020}^[PART
l

(1na) ·'non-tax revenue"1neans revenues- recei ved by the Government in tenns of clause (1) of .i\rticle 78 of the Constitution, and the recurri ng income of the Government fron1 investments and provision of services but does not include those mentioned in clause (3) of Article 160 of the Constitution;

(ii) in clause (u), after the word "account", occurring for the second time, the words "within one demand for grant" shall be inserted and at the end the following proviso shall be added, namely:-

"Provided that no re-appropriation shall be 1nadc between funds authorized for expenditure charged upon the Federal Consolidated Fund and other expend iture."; and

(iii) after clause (u), the following new clause shall be inserted, namely:-

"(ua) "revenue collection office" means a ministry, division or its attached department or subordinate office responsible for collection, monitoring and reporti ng of non-tax revenue;"

(i) Qi sub-section ( l ), for the word "March", the \Vord "April" shall be substituted; and

(ii) in sub-section (2), for the words "discuss the budget strategy paper with Standing Committees responsible", the words "also presentand discuss the budget strategy paper with the Standing Committees" shall be substituted;

(d) in section 4, in sub-section ( 1), for the words "detailed items for each demand for grant", the words "major objects for each demand for granf ' shal l be substituted;

(i:) for section 5, the following shall be substituted, namely:-

·'S. Plan based Government' s e:x:penditure.-All government expenditures, whether from a recurrent or development demand for grant, shall be based on well-defined plans and the strategic priorities approved in budget strategy paper as per section 3.";

^{PART l]}THE GAZETTE OF PAKISTAN, EXTRA., JUNE 30, 2020 413

(f) in section 9,-

(i) in sub-section (1), after the words "pertOrmance based budget", the word "report" shall be inserted; and

(ii) in sub-section (2), after the word "budget'', the word ''report" shall be substituted;

(g) in section 11,-

(i) for the words "at any time before the close of the financial", the words "by thirty-first day of May each" shall be substituted; and

(ii) for the full stop at the end a colon shall be sub 1ituted and thereafter the following proviso shall be added, namely:-

"Provided that in an exceptional case of exigency, the Finance Division may extend the prescribed time limit before the close of the financial year.";

(h) in section 12,-

(i) for the words "at least twenty-five days before the presentation of the budget in the National Assembly", the words "by thirty-first day of May each year" shall be substituted; and

(ii) for the full stop at the end a colon shall be substituted and thereafter the following proviso shall be added, namely:--:-

"Provided that in an exceptional case of exigency, the Finance Division may extend the prescribed time limit before the close of the financial year.";

(i) in section 23,-

(i) in the marginal heading, after the word "Fund", the words "and Public Accoun t" shall be inserted;

(ii) in sub-section (1), in clause (c), for the figure '"10" the figure "11" shall be substituted; and

(iii) in sub section (2),-

-·

414 ^{THf, GAZETTE OF PAKISTAN, EXTRA., JUNE 30, 2020 [PART l}

(a) after the word "accou nt", occurring for the first time, the v.:ords "including the assign ment accounts" shall be inserted; and

(b) for the fu ll stop at the end a colon shall be subst ituted and thereafter the following -proviso shall be added. namely:-

"Provided that the principal accounting officer 1n respect of all the spending units under his control shall submit a certificate to the Finance Division on half yearly basis.";

(. ) section 28 shall be re-numbered as sub-section ( I ) of that section and thereafter ·the followi ng new sub-section shall be added. namely:-

"(2) The Federal Govern ment shall, within a period of six months prescribe the procedures and role and functions of the office of chief finance and accounts officer, in consultation with the Finance Division, Auditor General of Pakistan and the office of Controller General of 1\ccounts.";

(k) in section 29,-

(i) for the word "rn·elve", the word "eighteen" shall be substituted; and

(ii) section 29, runended as aforesaid, shall be re-n umbered as sub-section ( I ) of that section and thereafter the followi ng new sub-sections shalt be added, na1nely·:-

"(2) There shall be an internal audit pol icy board for over all policy maki ng and setting scope and standards, approving internal aud it manuals and charter of internal audit, monitori ng the overall effectiveness of internal audit function for the Governmen t institutions, comprising-

(a) Secretary, Finance Division Chairman;

(b) ControlJer General of Accounts Mernber:

(d) Additional Secretary, Finance Division iV!ember and

Secretary);

(3) Finance Division shall provide secretarial support to the board constituted under sub-section (2).";

(I) in section 30, in sub-section (2),-

(i) in clause (f), for the figure "35", the figure "36"shall be substituted; and

(ii). i n clause (g), for the figure "35'', the figure "36"shall be substituted;

(m) in section 31, in sub-section ( l), after the word "account", the v.'ords "and the Public Account of the Federation" shall be inserted;

(n) in section 32, for the \'/ords "to establish a fund", the words '"'for a fund established under any la'""· or with the approval of the Federal Government" shall Pe substituted;

(o) after section 40, the following shall be inserted, namely:- "CHAPTER VIII A

NON TAX REVENUE

40A. Policy and administration,--(!) The administrative ministries and divisions shall be responsible for policy fonnulation and administration of non tax revenue. as per the distribution of business approved by the Government.

(2) The Finance Division shall advise ministries and divisions in policy formulation as per the strategic priorities of Government's revenue policies.

40B. Levy and collection.--( 1)Non tax revenue shall be levied and charged in accordance with the provisions of relevant laws and such other applicable instruments.

416 THE GAZETTE OF PAKISl'AN, EXTRA., JUNE 30, 2020 lPART T

(2) Notwithstanding anything to the contrary contained in any other law for the time being in force, public entities as defined under section 36 shall pay non tax rev:enue representing

(a) mark up on loans lent by the Government, as per the amortization schedule attached with the financing agreement;

(b) dividend against the Government's equity investments as declared by the respective board of d irectors out of accrued profits of the entity:

Provided that if public entity is wholly or substantially owned by the Government, proposals with regard to declaration of dividend and allocation for reserve fund, capital requirements etc shall be examined by the controlling Division in consultation with the Finance Division before deliberations and decision in the board of directors.

and

(d) any other amount owed to the Government as accrued: Provided that the public entities shall pa)'

accrued amounts of non-tax revenue as per clauses (a) to

(d) being the first charge on their gross revenues or profits, as the case may be.

(3) Non tax revenue representing foreign grants and payments, recei pts tf om provision of services, rents, recovery of overpayments, sale of property etc shall accrue on completion of the prescribed process.

(4) The ·revenue cotlection offices shall be responsible for collection of all the accrued amounts of non tax revenue from liable publ ic entities, individuals, firms, companies etc as per the time specified in the relevant laws and rules. Finance Division shalr prescribe procedures for monitoring and

reporting of non tax revenue by the revenue collection offices.

PART I] ^{THE GAZETTE OF PAKISTAN, EXTRA.,
JUNE
30, 2020} 417

40C. Deposit in Federal Consolidated Fund.-{I )Subject to section 408, the revenue collection offices shall deposit the collected amounts in Federal Consolidated Fund promptly v.·ithout delay in prescri bed manner under the head of account specified by the Finance Division in consultation with the Controller General of Accounts.

(2) The revenue collection offices sha!l not retain or appropriate the collected amounts to meet departmental ·expenditures except through budgetary mechanism as provided under Articles 80 to 83 of the Constitution.

40D. Late payment surcharge.--{l )Notwithstanding anything to the contrary contained in any other law for the time being in force, an amount equal to monthly weighted financing cost of Government's domestic borrowings shall be payable during the period of default, in addition to the amount due under section 40B if not paid within the stipulated time.

(2) Finance Division may prescribe procedure for levy and collection of the surcharge under sub-section (1).

40E. Recovery of non tax revenue by Commissioner (Inland Reven ue).--(!) If the amounts as per sections 408 and 400 are not paid within ninety days of having been due, the Finance Division, in consultation with the concerned Division may refer any defaulter's case to the Commissioner (Inland Revenue) concerned for recovery as it were an arrear of income tax.

(2) The Commissioner (Inland Revenue) shall recover the arrear in accordance with t11e provisions of the lncoine Tax Ord inanct;, 200 l (XLIX of 2001) and deposit the receipt in the Federal Consol idated Fund as per section 40C."; and

(p) in section 42, in sub-secti on (2), for the full stop at the end a colon shall be substituted and thereafter the following proviso shall be added, namely:-

"Provided that existing instruments, contrary to the provisions of this Act and the rules made thereunder, shall have no legal effect.".

I 0. Repeal.-The Tax Laws (Amendment) Ordinance, 2020 (I of 2020) is hereby repealed.

418 ^'^{lllE GAZETTE OF PAKISTAN, EXTRA.,
JUNE 30, 2020}^{[ PART}^l

THE FIRST SCHEDULE

{5;ee section 3 (19)(ii)]

Ir the Customs Act, 1969 (IV of 1969), i n the First Schedule, for the corresponding entries against "PCT Code", ·'Description" and "CD%'. specified in columns (1 ), (2), (3) and (4) appeari ng in chapter 1 to 99, the following correpond ing entries relating to "PCT Code", "Description" and "CDo/o" shall be substituted. namely:-

: '2529 1000 - Feldsoar 0 I

2530.9030 - - - Earth colours³

2707 5000 - Other aromatic hydrocarbon mixtures of which 65 o/o or more by volume 16

(inciuding losses) distils a! 2500C by the ^{ISO
3405 method {equ;valent to}

;:i:

the ASTM D 86 methodl

i - - - -Mineral oil which has flash ooint at or above 2000F 3

- - - -Transformer oil 11

j1.2000 - lodine 3

^28,)1.3000- Fluorine; bromine³

28J3.0020 ^{-
- - Carbon black Iother than
rubber arade\}¹⁶

28:J3 0030 ^{- - - Acetl/lene black}⁰

2811 1100 - - Hvdrooen fluoride fhvdroftuolide acid\³

2811 1200 - - Hvnroaen cvanide fhvdroc nic acid) _- 3

2812.12()( - - Phosohorus oxychloride³

^2812.130(,- - Phosphorus trichloride; 3

.140( ^{- - Phosohorus oentachloride}³

1§_12.150(! - - Sulohur rnonochloride³

2812.160(1 - - Sulphur dichloride 3

12.1700 ^{- - Thion1 I chloride}³

2812.1910 ^{-
- - Arsenic trichloride}³

2812.1990 - - - Other 3

2812.9000 - Other³

2813.100!) - Carbon disu\ot ide 3

^2813.9001}- Other³

.1_15.1011) ^{-
- - Maonesium hvdroxide}³

2316.1091) - - - Other 3

21.102') - - - Iron hdroxides 3

^{232' .200) - Earth colours} 3

?27.100J ^{-
Ammonium chloride}⁰

^{2335.390J - - Other} 3

_-^2336.993)- - - Bicarbonate of ammonium 3

^2837.110)^{- - Of}^sodium 3

^{2902.192 - - - LimonenefDioentenel}3

^{2902.9010 - - - Naphthalene} 3

^{290J92DD - - Hexac111orobenzene (ISO)
and DDT (ISO)
(clofenotane (INN), 1,1,1-} 3

_-trirhloro-2.2-bis(p-chloroohen llet'lanel

2904.1010 - - - Benzene sulnhonic acid ₃

^PART^I]^{THE GAZET"f E OF PAKISTAN, EXTRA., J UNE 30, 2020} 41 9

^{2915.7090 - - Other} 3

²^{917.1200 - - Adi ic acid its salts and esters} 0

^2929.9020^-^{- -}^{N,N-Dialkyl(methyl, ethyl, n-propyl, or isopropyl) phosphoramidic} 3

d1halides

^{2929.9030 - - - Dialkyl(methyl, ethyl, n-propyl or isopropyl)N,N-dialkyl (methyl,
ethyl,} 3

n-orrm'"I or ·1srmrrm111)phosohoramidates

2929.9090 - - - Other 3

2933. 7990 ^{- - - Other} 3

2933.9100 - Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), 3

cionazepam (INN), clorazepate, delorazepam (INN), diazepam {INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flurntrazepam (INN), flurazepam (INN), halazepam (INN), Jorazepam (INN), lonnetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), zepam (INN), pyrovalerone (INN), temazepam (INNi, !e1razepam (INN) and triazolam (INNl;salts thereof

2933.9200 ^{-
- Azinohos-methvl 11801} 3

2934.1090 - - - Other 3

^{2935.1000 - N-Meth11lperfluoroociane sulphonamide}3 ^-

2935.2000 ^{- N-Ethvlnertluorooctane sulnhonamide} 3

^{2935.3000 - N-Ethvl-N-f2-hvdroxvethvll oerfluorooctane sulohonamide} 3

2935.4000 ^{-
N-(2-H11dro,,,.ethvll-N-meth11lnerfluorooctane sulphonam·rde} 3

2935.5000 ^{- Other oerfluorooctane sulnhonamides} 3

^{2939.6900 - - Other} 3

2939.7900 ·- Other 3

2939.8090 - - - Other 3

^{3002.3000 - Vaccines for veterinarv medicine} 3

3202.9010 - - - Tanning substances, tanning preparations based on chromium 16

sulohate

- - Disnerse dves and nreparations based thereon:

3204.1110 ^{- - - Powdered} 3

^{3204.1120 - - - Liauid} 11

3204.1190 ^{- - - Other} 16

^{3204.1710 - - - Powdered} 3

3204.1720 ^{- - - Uouid} 11

3204.1790 ^{-
- - Other} 16

^{3204.1990 - - - Oves, svnthetic} 11

3205.0000 Colour lakes; preparations as specified in NOte 3 to this Chapter based on 3

colour iakes.

3207.2000 ^{-
Vitrifiable enamels and Qlazes, en<iobes (slips) and s"rmilar preparations} 3

^{3207.3000 - Liouid lusters and similar nreoarations} 3

^{3212.9010 - - - Aluminium oaste and oowder} 11

^{3403. 1910 - - - Greases} 16

3506.9110 - - - Shoe adhesives 11

^{3802. 1000 - Activated carbon} 3

^{3802.9000 - Other} 3

^{3806.1010 - - - Gum Rosin} 0

3807.0000 ^{Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable
pitch;} 3

brewers: pitch and similar preparations based on rosin, resin acids or on veqetable oitdl.

3810.1000 - -Pickling preparations for metal surfaces; -soldering brazing or welding 0

nnwders and pastes consistinQ of metal and other materiaJs

3510.9010 ^{- Preparations of a kind used as cores or coatings for welding electrodes}⁰

or rods

-- - - --

^{38L4.1920 - - - Ion exchani:iers} 3

³^8i4.9930^{- - - Preoared
binders} 3

^3824.9980^{- - - Chlorooaraffins liauid} 11

3903.2000 ^{- Styrene- acry1onitrile (SAN) copolymers} 0

- - Other:

3903.9010 - - - Strene acrylic emulsion 11

' 3903.9090 ^{- - - Other}¹¹

^3§09:"³¹⁰⁰^{- - Polvlmethvlene ohen1 I isocvanatel (crude
MDI, oolvmeric MDI} 3

^Sili^cones^{in. [}^ri^marv^forms. 0

· ^{: - - - Petroleum resins} 16

^{T921 1300}^{- - Of}^{oolvurethanes} 16

^4005.1020^..^Sheets 3

^{)7. 0010}^{- - - Sine le cord} 16

^{40J7 0090}^{- - - Other} 16

J4 210D ^{- - Unbleached}³

:;!:

04 2900 ^{- - Other} 3

^{- Sulchite wranninri
oa""'} 3

^{·Filter pal)<
r and n::merboard} 3

"""

^4E09.200C^{- Self-
co} 3

^6S03.100C^{- Containing}^by^{weight more than}⁵⁰^°^io^{of graphite or other carbon or}^{of a} 3

mixture of these [ roducts

^6.903.209(1^{- - - Other} 3

^6903.901(1^{- - - Refractory products of a kind used in industrial
ovens, kilns and} 11

furnaces

- - - For< ins of crank haft:

^.^{- - Other} 11

- ^{- - Bars and rods} 3

^7G13.001·J^{- - - Aerosol cans without valves and covers} 11

^71)16.992)- - - Aluminium sluc:is 16

⁸^1)07.001^J^{- - - Tin [ ltes, sheets
and striQ,}^of^a^{thickness exceeding}^0.2^mm. 3

⁸¹^J07.002J^{- - - Tin foil (whether
or not printed or backed
with paper, paperboard,} 3

: ·;

plastics or similar backing materials), of a ttiickness (excldng any backing) not exceedinq 0.2 mm: tin powders arid flakes.

- - - Buckle ₁₆

Of a POW8f not exceedino 1,000 kW₃

10.9010 - - - For machiries of headinq 8410.1100₃

12.80£0 - - - Other₃

8412.90£0 ^.Other₃

^8413.82(0- - liauid elevators₃

^{8413.91 0}^{- - - Other}^rts^{for mactiines}^of^headina⁸^413.1100 3

^{re414.20C O}- Hand- or foot- Olll>rated air oumos₃

_-^8419.90'0^.^.Of macl1ine of headino 8419.4000 and 8419.5000₁₆

PART TJ ^{THE GAZETTE OF PAKISTAN,
EXTRA., JUNE
30, 2020 421}

8424.2020 _'^-^{- For industrr}³

8425.4200 ^{• - Other iacks
and hoists, hvdraulic}³

8481.1000 ^{- Pressure- reducina valves}¹¹

8501.5210 ^{- - - Submers'1ble motors of stainless steel}^-¹¹

8504.3100 ^{- - Havinn a}wer handlinq capacitv not exceedinQ 1 kVA 16

8504.9040 - - ·· Toroidal cores and strins 3

8506.5000 ^{- Lithium} 3

8535.2110 ^{- - - Up to 17.5 kV} 3

8536.5010 ^-^{- Pressure switches} 3

^{8539.9030 - - - Base cao
for tube lioht} 3

^{8539.9090 - - Other} 3

8543.1000 ^{- Particle
accelerators} 3

8543.2000 ^{- Sianal
aenerators} 3

- Road tractors for semi- trailers:

^{8701.2010 - - - Components ior tfle
assembl y Imanufa:ture}^of^{road tractors
for semi-} 20

trailers (prime movers), in anv kit form, of less than 280 HP

8701.2020 ^{- -}^{- Road tractors for semi-trailers lnrime
movers\ less than 280 HP} 20

8701.2030 - - - Components for the assembly / manufacture of road tractors for semi- 20

trailers lnrime movers\, in anv kit form of 280 HP and above

^{8701.2040 - - - Road
tractors for semi-trailers rorime movers! of 280 HP and aOOve} 20

8701.2050 ^{- - - Components for the assembly
Imanufacture of road tractors
for semi-} 20

trailers !Electric Prime Movers 1, in anv kit form

8701.2060 ^{- - - Road
Tractors for semi-trailers !Electric Prime Movers)} 20

8701.2090 ^{- - - Other} 11

- Other vehicles, with onlv electric motor for orooulsion:

8703.8010 ^{- - - Components for the assembly}^I^{manufacture of vehicles, in any kit} 50

form excludino those of headino 8703.8030

8703.8020 ^{- - - Components for the assembly}^f^{manufacture of electric auto rickshaw,} 50

in anv kit form

8703.8030 ^{- - - Electric auto rickshaw ICBUl} 50

8703.8090 ^{- - - Other} 50

·Other:

^{8704.9010 - - - Components for the assembly
Imanufacture of vehicles, in any kit} 30

form exdudino tflose of headino 8704.9030

8704.9020 ^{- - - Components for tfle assembly
Imanufacture of Electric trucks, in any} 30

kit form

8704.9030 ^{- - - Electric trucks (CBUl} 30

8704.9090 - - - Other ³⁽¹

- With electric motor for arooulsion:

8711.6010 ^{- - - Components for the assembly}^I^{manufacture of vehicles, in any kit} 50

torm excludino those of headinas 8711.6040 and 8711.6060

8711.6020 ^{- - - Self-balancing, electrically-powered two wheeled transportation device} 50

lhoverboard. smart scooter drift vehicles)

8711.6030 ^{- - - Components for the assembly}^I^manufacture^of^{electric motorcycles,}⁵⁰

in anv kit form

8711.6040 ^{- - - Electric motorcvcies /CBU)}⁵⁰

8711.6050 ^{- - - Components for the assembty}^I^{manufacture of 3-Wheeler electric} 50

loader, in anv kit form

8711.6060 ^{- - - 3-Wheeler electric
loaderICBU\}⁵⁰

8711.6090 ^{- - - Other}⁵⁰

8901.2000 ^{- Tankers}³

8901.3000 ^{- Refrinerated vessels, other than those
of sutiheadino 8901.20}⁰

"

8902.0000 ^{Fishing vessels
factory ships and otfler vessels
for processing}⁰

nreSBrvinn fisherv nroducts.

9028.2000 - Uauid meters 0

9402.1010 - - - Dentists' chairs 3 _'

^9400.9050^{- - - Modular
clean room oanels} 20

I

9903 lm11orts by: Privil!i!ged l!!!!:l?Qnnel/ organization: 0

"'

(;) Goods imported by privileged personnel or by organizations or by any person authorized by the contracting parties. under grant-in- aid agreements (including those agreements which cover off budget foreign contributions or funds brought by registered ^INGO'swithout financial liabilities to the Government of Pakistan) signed by the Economic Affairs

any

by Ministry authorized by the

Division (EAD) and or

Government of Pakistan and duly concurred by the Federal

Board of Revenue (FBR)

(ii) Goods imported by the foreign airlines under Air Services ^{Agreements signed}^by^{the Aviation
Division,}Cabinet Secretariat, Government of Pakistan with other countries on the basis of reciprocity and duly concurred by the Federal Board of Revenue.

^gg17⁽¹⁾Goods imported into and exported (except to tariff area of 0

Pakistan) from the Export Processing Zones established under the Export Processing Zone Authority Ordinance, 1980 (IV of 1980) and any enactment relating to Gwadar Special Economic Zone, subject to such conditions, limitations and restrictions as the Federal Board of Revenue may impose from time to !'me.

(2) Capdal goods, as defined in the preamble of Part-I of the Fifth Schedule to the Customs Act, and firefighting equipment, except tne items listed under Chapter 87 of the Pakistan Customs Tariff, imported for setting up of a Special Economic Zone (SEZ) by zone developers and for installation in that zone by Zone Enterprises, or, one-time basis as prescribeo in the SEZ Act, 2012 and rules thereunder subject to such conditions, limitations and restrictions as the Federal Board of Revenue may impose from lime to time. Co-developer as defined in Special Economic Zone Rules, 2013, shall also be entitled to avail the same incentives and exemptions for the same period as available to the Developer under the SEZ Act 2020. subject to condition that the DeveJoper of the SEZ reJinquishes its rights to !he incentives and exemptions in favour of the Co-developer; provided further that the respective Special Economic Zone Authority duly endorses such reassignment, and ensures that such reassicwment shall not be misused.

(3) Following imports for construction, development and op8rations of Gwadar port and Free Zone Areasubject to such conditions. lrmitations and restrictions as the Federal Board of Revenue mav imnose from time to time· -

(i)

L_

Equipments and materials (plant, machinery. equipment, appliances and accessories), imported by the Concession ^{holder, its operating
companies including}Gwadar ^{International Terminals Limited}^arnl^GwadarMarine Services Limited, and their contractors and sub-contractors exclusively for constrnct1on and operation of the te'minals and the Free Zone Area for a period of fortv 1401 "ears;

^{PART I]}^{THE GAZEITE OF PAKIS"fAN, EXTRA.,
JUNE 30, 2020} 423

	(ii) ^{Ship bunker oils imported by the Concession holder for the}sole purposes of supplying fuels and lubricants to all visiting ships including foreign and local and fishing vessels at Gwadar Port for a period of forty (40) years;
	(iii) ^{Vehicles imported by the concession holder and its}operating companies for a period of twenty-three (23) years for constn.Jction, development and operations of Gwadar Port and Free Zone Area under the regulato;y mechanism. The regulatory mechanism for such vehicles, including the number and types importable, shall be devised by the Ministry of Port & Shipping and FBR (in consultation with ttie Provincial Government ff so required) and notified by the FBR;
	(iv) Imports by the following businesses to be established in the Gwadar Free Zone Area for a period of 23 years with effect from 1si July, 2016, packaging, distribution, stuffing and ^de-stuffing,CFS, container yard, warehousing including cool and cold rooms, transhipment, labelling, light end assembly and re-assembly, imports and exports/value added exports, value adding of imports, other similar or ^{related businesses}activities acd such commercial activities as are required to support the free zone.
9925	(A) ^{Artificial kidneys, hemodialysis machines, hemodial)"Zers, A.V.}fistula needles, hemodialysis fluids and powder, blood tubing tines for dialysis, reverse osmosis plants for dialysis, double lumen catheter for dialysis, catheters for renal failure patients, peritoneal dialysis solution and cardiac catheters.	0
	(Bl ^{Following items 811d appliances for Ostomy use:-} 1. Baseplate/Stoma Wafer/Flange. 2. Os!omy (Colostomy/lleostomy/ Urostomy) bags (All type) 3. ^{Ostomy (Colostomy/lleostomy/ Urostomy) Paste} 4. Ostomy {Colostomy/lleostomy/ Urostomy) Belt 5. ^{Ostomy {Colostomy/ileostomy/ Urostomy) Deodorizers} 6 ^{Ostomy {Coiostomy/ lleostomy/ Urostomy) Strip Paste} 7. Stoma Powder/Ostomy Powder {Colostomy/llleostomy/ Urostomy Powder/l!eostomy/Urostomy Powder) 8. Ostomy (Colostomyl lleostoiny/Urostomy) Skin Barner Spray and Wipe 9. Ostomy ^{{Colostomy/lleostomyl}Uroslomy) Adhesive Remover Spray and Wipe. 10. Ostomy ^{{Colostomy/lleostomy/Urostomy)}Adhesive Spray & Wipe. ^{11. Ostomy (Colostomy/lleostomy/}Urostomy) ^MouldableRing 12. Ostomy (Colostomyllleostomy/ Urostomy) Elastic Tape 13. Ostomy (Colostomyl lleostomy/ Urostomy) Barrier Cream 14 Ostomy (Colostomyl lleostomyl Urostomy) Protective Sheets 15. ^{Os1omy (Colostomyilleostomy/ Urostomy) Cap} 16. Ostomy (Colostomy/lleostomy/ Urostomy) ^ProtectiveSeal 17 ^{Plastic Clios for closino the Ostomv baas.}

424 THE GAZETTE OF PAKISTAN, EXTRA., JUNE 30, 2020 ^[PART
I

18. Liquid washers aOO wipes for cleaning and washing

peristomal skin

19. Night Drainage Bag

20. ^Cystoscope

21. Lilholripter

22. Colonoscope

23.. ^{Sigmoidoscope}

24. Laparoscope

25. Suprapublc Cystostomy Set

2B. ^{Ryles Tube (Nasogastric Tube)}

27. Foley's Catheter

28. Endoscope (Video Endoscopes)

29. ^{· Linear
CutterfStapler}

30 ^{Circular Stapler}

31. ^{Right Angle Cutter/Stapler}

32. Laparoscopic Hand lnsln.irrients:

a) ^-Dissector

^{' b)}Grasper

c) Scissors

d) Clipper

_•IHook Retractors_

g) Needles Holders

h) Knot Pusher

i) Telescope (Do, 300)

33. ^{Urological Endoscopic Instruments:}

(a) Resectoscope (Rotating and Fix)

(b) ^{Optical Urethrotone}

_leiTelescope (Do, 300, 75o}

(d) Turp Resecting Loops

(•) ^{Diathermy Cord}

(C) ^{Dietetic foods for medicinal purposes, subject to submission of}provisional enlistment certificate duly issued under tie Drug Regulatory Authority Act, 2012 (XXI of 2012), and te rules made thereunder, by the Drug Regulatory Authority of Pakistan.

Diaanostic kits for HIV, HeP< titis. Cancer and Corona Virus o·

TAHIR HUSSAIN,

.\'ecretary.

R!NTED BY TI-IE MANAGER, PRINTING CORPORATION OF PAKIS1AN PRESS. ISLAMABAD PUBLISHED BY IBE DEPUTY CONTROLLER. STATIONERY AND FORMS, IBllVERSITY ROAD, KARACHI..

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