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The Federal Board of Revenue (FBR) has exempted whole of the amount of default surcharge and penalty payable by business units operating in the war-affected areas of NWFP.
According to an SRO.71(I)/2010 issued on Friday, the FBR has exempted default surcharge and penalty payable by a person, having registered business premises located in war affected areas, 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 June 30, 2010.
The exemption under this notification shall not be admissible to the manufacturers and supplier of cement, sugar, beverage and cigarettes. The exemption would be available to the units falling within the jurisdiction of Bajaur Agency, Mohamand Agency, Khyber 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.

Copyright Business Recorder, 2010

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