政策法规现行有效巴基斯坦清关税务

Exemption from whole of the amount of default surcharge penalty

效力	法规类型	发布日期	生效日期	发文机构
现行有效	部门规章	2010-02-11	2010-02-11	Pakistan Federal Board of Revenue (FBR) - Customs

发布02-11

生效02-11

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布SRO 71(I)/2010号通知，豁免特定地区纳税人的海关滞纳金及罚款。适用对象为位于开伯尔-普什图省及联邦直辖部落区（如Peshawar, Swat等25个指定区县）的注册企业。核心条件是纳税人须在2010年6月30日前缴清未付的海关关税本金。水泥、糖、饮料和卷烟的生产商及供应商被明确排除在豁免范围之外。此政策旨在减轻受冲突影响地区的税务负担，促进合规缴纳本金。

巴基斯坦 FBR 海关法规 SRO 71(I)/2010（2010-02-11）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE

(REVENUE DIVISION)

Islamabad, the 11th February,2010.

NOTIFICATION

(CUSTOMS)

S.R.O.71(I)/2010.- In exercise of the powers conferred by sub-section (1) of

section 19 of the Customs Act,19069 (IV of 1969), the Federal Government is pleased to

exempt whole of the amount of default surcharge and penalty payable by a person,

having registered business premises located in the areas of Bajaur Agency, Mohamand

Agency, Lhyber Agency, Orakzai Agency, Kurum Agency, North Waziristan Agency,

South Waziristan Agency, Malakand Agency, District Swat, District Buner, District

Shangla, District Upper Dir, and Lower Dir, District Hangu, District Bannu, District

Tank, District Kohat, District Chitral, District Charsadda, District Peshawar, District D.I

Khan, District Batgram, District Lakki Marwat, District Sawabi and District Mardan,

against whom an amount of customs duty is outstanding on account of any audit

observation, audit report, adjudication order or who has failed to pay any amount of

customs duty or claimed inadmissible refund or duty drawback due to any reason, subject

to the condition that the outstanding principal amount of customs duty is paid by the 30th

June,2010.

The exemption under this notification shall not be admissible to the manufacturers

and supplier of cement, sugar, beverage and cigarettes.

(C.No.6(2)/2010-CB-2/2010)

(MUNIR QURESHI)

Additional Secretary