Levy and Collection of Extra Tax Rules, 1999


Levy and Collection of Extra Tax Rules, 1999



30th  June, 1999


In exercise of the powers conferred by sub-section (5) of section 3 and sub-clause (b) of sub-section (1) of section 8 of the Sales Tax Act, 1990, read with section 71 thereof, the Federal Government is pleased to make the following rules, namely:-


1.      Short title and commencement : — (1)    These rules may be called the Levy and Collection of Extra Tax Rules, 1999.

(2)    They shall come into force from the first day of July, 1999.


2.      Interpretation : — In these Rules, unless there is anything repugnant in the subject or context, “Act” means the Sales Tax Act, 1990 and all other words and expressions used but not defined in these rules shall have the same meaning as are assigned to them in the Act.


3.      Levy and Collection of extra tax : —  Every manufacturer or producer of goods, listed hereunder, making taxable supplies in Pakistan, shall be liable to pay, at the rate of five per cent of the value of such supplies, an extra amount of sales tax, hereinafter called the extra tax :-

(i)     Plastic products classifiable under heading numbers 39.16, 39.17, 39.18, 39.19, 39.20, 39.21, 39.22, 39.23, 39.24, 39.25, 39.26 of the first schedule to the Customs Act, 1969 (No. IV of 1969).


4.      The extra tax paid under these rules, shall not be adjustable against output tax of any taxable supply.


5.       No manufacturer or producer, of the goods specified in rule 3, shall be entitled to deduct any input tax towards payment of the extra tax paid or payable under these rules.


6.      The extra tax shall not be levied on zero rated supplies.


7.      All provisions of the Act including those relating to the charge, levy, assessment, collection, payment, recovery, invoice, records and returns, shall, mutatis mutandis, apply for the purpose of these rules.

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