政策法规现行有效巴基斯坦清关税务

Federal Board of Revenue is pleased to make the following further amendment in the Export Oriented Units and Small & Medium Enterprises Rules, 2008

效力	发布日期	生效日期	发文机构
现行有效	2009-10-15	2009-10-15	Pakistan Federal Board of Revenue (FBR) - Customs

发布10-15

生效10-15

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布S.R.O. 888 (I)/2009号通知，修订《出口导向型单位及中小企业规则》。核心变更在于新增第2条(d)(iii)款：工程类企业须满足“前三年50%产量出口、之后80%产量出口”的硬性指标，且需经工程发展局认证。该修订自2009年10月15日起生效，直接改变了相关企业的出口合规义务与资质维持条件。

Government of Pakistan

(Revenue Division)

Federal Board of Revenue

****

Islamabad, the 15th October, 2009.

NOTIFICATION

(Customs)

S.R.O. 888 (I)/2009.– In exercise of the powers conferred by

section 219 of the Customs Act, 1969 (IV of 1969), section 50 of the Sales Tax

Act, 1990 and section 40 of the Federal Excise Act, 2005, the Federal Board of

Revenue is pleased to direct that the following amendments shall be made in the

Export Oriented Units and Small and Medium Enterprises Rules, 2008, namely:-

In the aforesaid Rules, in rule 2, in clause (d),-

(a) in sub clause (i), the word “or”, at the end, shall be omitted;

and

(b) in sub clause (ii), after the semicolon, at the end, the word

“or” shall be added and thereafter the following new sub-

clause shall be added, namely:-

“(iii) 50% of its production as an engineering unit (as

certified by the Engineering Development Board) to

other countries for the first three years and after that

80% of its production to other countries;”.

[C.No.11(25)EP/07].

(Hafiz Matiullah)

Chief (Exports)