08-04-2010, 08:06 PM
<b>REFUND
26. Application</b>
(f) diplomats, diplomatic missions and privileged persons and organizations who purchase goods or services on payment of tax and are otherwise entitled to receive zero-rated supply as provided under Chapter X of these rules.
<b>38. Supportive documents</b>
(5) In case of claims by diplomats, diplomatic missions and privileged persons and organizations, they shall submit original exemption order or certificate or FBR Booklet as referred to in Chapter 4 VIII and original sales tax invoice. The refund shall be sanctioned after making necessary endorsements on these documents to the effect that the refund has been paid against the same.
<center><b>CHAPTER VIII
SUPPLY OF ZERO-RATED GOODS TO DIPLOMATS, DIPLOMATIC MISSIONS,
PRIVILEGED PERSONS AND PRIVILEGED ORGANISA TIONS</b></center>
<b>51. Application.â</b> The provisions of this Chapter shall apply to supplies of zero-rated goods and any other facility on the basis of reciprocity to diplomats, diplomatic missions, privileged persons and privileged organisations.
<b>53. Supplies to privileged persons.</b> -- (1) A privileged person desirous of taking zero-rated supply from a registered person shall apply to the Assistant Collector or Deputy Collector having jurisdiction for permission to this effect along with the "FBR Booklet" issued in his name.
(2) The Assistant Collector or Deputy Collector shall make entries of the goods intended to be purchased by the privileged person in the FBR booklet, keep a photocopy of the same for office record and issue an "Authorization for Zero-Rated Supply", as aforesaid, in the name of the said registered person.
(3) The Assistant Collector or Deputy Collector shall ensure that the value of the goods to be purchased does not exceed the limit specified in the Model Rules as referred to in clause 0 of subrule(1) of rule 2.
(4) The registered person shall make the zero-rated supply and keep record of the same for presentation to the sales tax department as and when required to do so.
<b>54. Supply of POL products to privileged persons.-- </b> (1) Zero-rated sales tax invoices shall be issued by the registered oil companies for each supply of POL, products to the privileged person, mentioning that the said invoice is being issued under this rule, besides the particulars required in section 23 of the Act.
(2) A monthly statement summarizing all the particulars of the supplies made in the month against invoices issued under rub-rule (1) shall be prepared in triplicate by the registered oil company making the zero-rated supplies and shall be signed by the authorized person of the registered oil company. All three copies of the said signed monthly statement shall be got verified by the registered oil company from the person authorized to receive the supplies in the secretariat of the privileged person, confirming that supplies mentioned in the monthly-statement have been duly received.
(3) After verification from the secretariat of the privileged person, original copy of the monthly statement will be retained by the registered oil company, duplicate copy, will be retained by the secretariat of the, privileged person and the triplicate copy shall be provided by the registered oil company to the Collector of Sales Tax having jurisdiction, by fifteenth day of the month following the month in which zero-rated supplies under sub-rule (I) were made.
(4) The registered oil company-shall make the zero-rated supply and keep record of the same for presentation to the sales tax department as and when required to do so.
<b>55. Refund.--</b>When filing a refund of input tax paid by the registered oil companies against the supplies made under rule 54 in addition to the relevant supportive documents specified in Chapter V of these rules, the claimant shall furnish the duly verified original copy of the monthly statement specified in sub-rule (2) of rule 54 along with one set of legible photocopies.
<b>57. Supplies to Privileged Organisations other than the United Nations. --</b> (l) Any privileged organisation desirous of taking a zero-rated supply from a registered person shall apply to the Assistant Collector or Deputy Collector having jurisdiction for permission to take delivery of goods along with an exemption order, in original, duly issued by the Economic Affairs Division of the Government of Pakistan.
(2) The Assistant Collector or Deputy Collector shall make entries of the goods intended to be purchased by the privileged organisation on the original letter of the Economic Affairs Division, keep the same for office record and issue an "Authorization for Zero-Rated Supply", as aforesaid, in the name of the said registered person.
(3) The registered person shall make the zero-rated supply and keep record of the same for presentation to the sales tax department as and when required to do so.
26. Application</b>
(f) diplomats, diplomatic missions and privileged persons and organizations who purchase goods or services on payment of tax and are otherwise entitled to receive zero-rated supply as provided under Chapter X of these rules.
<b>38. Supportive documents</b>
(5) In case of claims by diplomats, diplomatic missions and privileged persons and organizations, they shall submit original exemption order or certificate or FBR Booklet as referred to in Chapter 4 VIII and original sales tax invoice. The refund shall be sanctioned after making necessary endorsements on these documents to the effect that the refund has been paid against the same.
<center><b>CHAPTER VIII
SUPPLY OF ZERO-RATED GOODS TO DIPLOMATS, DIPLOMATIC MISSIONS,
PRIVILEGED PERSONS AND PRIVILEGED ORGANISA TIONS</b></center>
<b>51. Application.â</b> The provisions of this Chapter shall apply to supplies of zero-rated goods and any other facility on the basis of reciprocity to diplomats, diplomatic missions, privileged persons and privileged organisations.
<b>53. Supplies to privileged persons.</b> -- (1) A privileged person desirous of taking zero-rated supply from a registered person shall apply to the Assistant Collector or Deputy Collector having jurisdiction for permission to this effect along with the "FBR Booklet" issued in his name.
(2) The Assistant Collector or Deputy Collector shall make entries of the goods intended to be purchased by the privileged person in the FBR booklet, keep a photocopy of the same for office record and issue an "Authorization for Zero-Rated Supply", as aforesaid, in the name of the said registered person.
(3) The Assistant Collector or Deputy Collector shall ensure that the value of the goods to be purchased does not exceed the limit specified in the Model Rules as referred to in clause 0 of subrule(1) of rule 2.
(4) The registered person shall make the zero-rated supply and keep record of the same for presentation to the sales tax department as and when required to do so.
<b>54. Supply of POL products to privileged persons.-- </b> (1) Zero-rated sales tax invoices shall be issued by the registered oil companies for each supply of POL, products to the privileged person, mentioning that the said invoice is being issued under this rule, besides the particulars required in section 23 of the Act.
(2) A monthly statement summarizing all the particulars of the supplies made in the month against invoices issued under rub-rule (1) shall be prepared in triplicate by the registered oil company making the zero-rated supplies and shall be signed by the authorized person of the registered oil company. All three copies of the said signed monthly statement shall be got verified by the registered oil company from the person authorized to receive the supplies in the secretariat of the privileged person, confirming that supplies mentioned in the monthly-statement have been duly received.
(3) After verification from the secretariat of the privileged person, original copy of the monthly statement will be retained by the registered oil company, duplicate copy, will be retained by the secretariat of the, privileged person and the triplicate copy shall be provided by the registered oil company to the Collector of Sales Tax having jurisdiction, by fifteenth day of the month following the month in which zero-rated supplies under sub-rule (I) were made.
(4) The registered oil company-shall make the zero-rated supply and keep record of the same for presentation to the sales tax department as and when required to do so.
<b>55. Refund.--</b>When filing a refund of input tax paid by the registered oil companies against the supplies made under rule 54 in addition to the relevant supportive documents specified in Chapter V of these rules, the claimant shall furnish the duly verified original copy of the monthly statement specified in sub-rule (2) of rule 54 along with one set of legible photocopies.
<b>57. Supplies to Privileged Organisations other than the United Nations. --</b> (l) Any privileged organisation desirous of taking a zero-rated supply from a registered person shall apply to the Assistant Collector or Deputy Collector having jurisdiction for permission to take delivery of goods along with an exemption order, in original, duly issued by the Economic Affairs Division of the Government of Pakistan.
(2) The Assistant Collector or Deputy Collector shall make entries of the goods intended to be purchased by the privileged organisation on the original letter of the Economic Affairs Division, keep the same for office record and issue an "Authorization for Zero-Rated Supply", as aforesaid, in the name of the said registered person.
(3) The registered person shall make the zero-rated supply and keep record of the same for presentation to the sales tax department as and when required to do so.
