ل للا

با ب

صمو

تاعا و

وو لر ف الو و اع م

للا

مت

ا نا

و لاذ و

ااع ا مت ل اذ

معي ع

فلل

و ف ء

متھ

بتا

محبص

و ف

بموي و ي ب

انو اخ

ع

متل و

و

ھت م

كذقن

وور ف

ل الت

ة م رو ح

ر

ذ ل

للا

يب ي لك

ا

م ل

تھ ي

نواتھ ف

مليا ٣٠١ل

Surah Al-i'mran, Ayat 103

Maulana Muhammad Joona Garhi

٪رکلم٪وبضمط٪اھتم٪ول٪)٪ر یس٪یک٪ا ہلل٪اعتیل ا ول٪)١وک٪سب

٪ہن٪ڈ

٪یک٪یک٪(٪ا و ر ٪ا ہلل٪اعتیل٢(٪ا و ر ٪وھپٹ

تق٪مت٪ا ی تمعن٪وک٪٪ا س٪و ڈ و رسے٪٪کی ا ڈ ٪رکو ٪ج ب

ا ٪ڈ ےک٪ڈ نمش٪ےھت٪وت٪ا س٪ےن٪اہمتر ے٪ڈ ولں٪ںیم

ےھ٪ےک٪٪اھبیئ٪ےس٪اھبیئ٪رہمی ا ین٪سپ٪مت٪ا س٪یک٪ی٪ا تف٪ڈ

ڑگوہےئگ٪ا و ر ٪مت٪ا گ٪ےک٪

ا این٪رطح٪اہمتر ے٪ےئل٪ا ینپ٪ا یس٪٪ا ہلل٪اعتیل٪ اچ٪ایانکر ے٪چنہپ٪ےکچ٪ےھت٪وت٪ا س٪ےن٪ںیہمت

ش

نا ہ٪مت٪دا ں٪ای

ا ٪ ے٪ی

٪رکی

ںی

٪ی ا و

۔ت

Maulana Ishaq Madni

٪لم٪رک،٪ا و ر ٪ا سپ٪ںیم٪٪مت٪ولگ٪ا ہلل٪ ہ٪ر یسےس٪اھتم٪ول٪ا و ر ٪وبضمیط ٪ وٹ٪ڑکوک،٪سب

٪ا ڈ ٪رکو ٪ا ہلل٪ےک٪ا س٪)میظعی ا و ر ٪٪٥٪فں٪ںیموی٪تب

ر امف٪وک٪وج٪ا س٪ےن٪مت٪رپ٪

٪ا اعنم٪و (٪ا اسحں

٪ ہ٪مت٪ولگ٪ا سپ٪ںیمی ا اشلں ک٪ڈ و رسے٪ےک٪ڈ نمش٪ےنب٪وہےئ٪ےھت،٪وت٪ا س٪ےن٪ی ا مہ٪ی ٪ا ا ،٪ج ب

٪ڈ

ا و ر ٪مت٪ولگ٪ڑھکے٪ےھت٪٪١نب٪ےئگ٪ف٪اھبیئ٪٪اھبیئےک٪لضف٪و ٪رکم٪ےس٪ا سپ٪ںیم٪ا ٪اہمتر ے٪)ےٹھپ٪وہےئ(٪ڈ ولں٪وک،٪رھپ٪مت٪ا سی وجر

ےھ٪ےک(٪نیع

ڑگ٪ےک٪)وہانلک٪

ح

٪رکیب٪٪مت٪وک٪ا س٪ےس٪)ا ینپ٪انکر ے٪رپ،٪وت٪ا س٪ےن٪ اچ٪ایڈ و ر

مبح ا ں٪ا و ر ٪ار

ی٪ےباہن

تی

٪ےس(٪

ت

ا ٪ ے٪اہمتر ے٪ےئل٪ا ینپرطح٪ا ہلل٪ای٪ا یس

ر امیف٪

ا ہ٪مت٪ولگ٪دیںیتیا ٪ں

٢ر ا ہ٪رپ٪ر وہ٪ف٪یھ،٪ی

Maulana Mahmood ul Hassan Deobandi

ا ول٪ف٪٪ا ہلل٪یک٪ا و ر ٪وبضمط٪ڑکپو ٪ر یس

٪ہن٪ڈ

٪لم٪رک٪ا و ر ٪وھپٹ ٪ ہ٪ےھت٪مت٪ا سپ٪ںیمی ا و ر ٪٪٦سب ٪ا ہلل٪اک٪ا ےنپ٪ا و رپ٪ج ب

٪ڈ نمش٪رھپ٪ا ڈ ٪رکو ٪ا اسحں

٪وہےئگ٪ا س٪ےک٪لضف٪ےس٪اھبیئاہمتر ے٪ڈ ولں٪ںیم٪یا تف٪ڈ ےھ٪ےک٪رھپ٪مت٪وک٪ی ا و ر ٪مت٪ےھت٪انکر ے٪رپ٪ا ٪٧ف٪٪ا ٹ

ڑگک٪ا گ٪ےک٪

٪ڈ

٪ف٪ںیتی اتل٪ ے٪ا ہلل٪مت٪رپ٪ا رطح٪وھک٪ا یس٪٨ف٪٪یا س٪ےس٪اجنٹ

ا ہ٪مت٪ر ا ہ٪ی ا و

٩٪ی

Maulana Fateh Muhammad Jalandhri

د ا ٪)یک

٪لم٪رک٪خ دا ٪ا و ر ٪سب ی

٪یک

د ا ٪یک٪(٪ر یست

ا ٪ا و ر ٪خ

٪مت٪ا ی وک٪٪ا س٪رہمی ا ین٪وک٪وبضمط٪ڑکپے٪ر انہ٪ا و ر ٪رفتمق٪ہن٪وہی ک٪ڈ و رسے٪ی ا ڈ ٪رکو ٪ج ب

ا ٪ڈ ےک٪ڈ نمش٪ےھت٪وت٪ا س٪ےن٪اہمتر ے٪ڈ ولں٪ںیم

ےھ٪ےک٪وہےئگ٪اھبیئ٪ےس٪اھبیئ٪رہمی ا ین٪ا و ر ٪مت٪ا س٪یک٪ی٪ا تف٪ڈ

ڑگ٪ا و ر ٪مت٪ا گ٪ےک٪

د ا ٪ےن٪مت٪وک٪ا س٪ےس٪ اچ٪ای

ک٪چنہپ٪ےکچ٪ےھت٪وت٪خ

د ا ٪مت٪وک٪ا ینپانکر ے٪ی

ا ہ٪مت٪دا ںیتیا ٪٪ا س٪رطح٪خ

ا ٪ ے٪ی

٪وھک ٪وھک ٪رک٪تانیی

٪ی ا و

ت

Maulana Ahmad Ali Lahori

٪لم٪رک٪ا ہلل٪یک ٪ا ےنپ٪ا و رپ٪٪ر یس٪ا و ر ٪سب

ا ول٪ا و ر ٪ا ہلل٪اک٪ا اسحں

٪ہن٪ڈ

٪ ہ٪مت٪ا سپ٪ںیمی وبضمط٪ڑکپو ٪ا و ر ٪وھپٹ ٪رھپ٪٪ڈ نمش٪ےھتا ڈ ٪رکو ٪ج ب

ا ٪ڈ اہمتر ے٪ڈ ولں٪ںیم

ےھ٪ےک٪انکر ے٪رپ٪ےھت٪رھپ٪مت٪وک٪٪اھبیئ٪رھپ٪مت٪ا س٪ےک٪لضف٪ےس٪اھبیئ٪ی٪ا تف٪ڈ

ڑگوہ٪ےئگ٪ا و ر ٪مت٪ا گ٪ےک٪

٪ڈ

ا این٪ا س٪رطح٪مت٪رپ٪ا ہلل٪ا ینپ٪یا س٪ےس٪اجنٹ

ش

نا ہ٪مت٪دا ں٪ای

ا ٪ ے٪ی

٪رکی

ںی

٪ی ا و

ت

Maulana Abul Aala Maududi

٪لم٪رک٪ا ہلل٪یک ٪وک٪ ۔٪ہن٪وڑو ٪وک٪وبضمط٪ڑکپ٪ول٪ا و ر ٪رفتہق٪ںیم٪38 ر یس٪سب

ک٪ی مت٪ا ٪۔٪ ےا ڈ ٪ر وھک٪وج٪ا س٪ےن٪مت٪رپ٪ایکی ا ہلل٪ےک٪ا س٪ا اسحں

٪ڈ

مت٪ا گ٪ےس٪رھبے٪٪۔نب٪ےئگ٪٪اھبیئ٪٪ا و ر ٪ا س٪ےک٪لضف٪و ٪رکم٪ےس٪مت٪اھبیئےیڈ و رسے٪ےک٪ڈ نمش٪ےھت٪،٪ا س٪ےن٪اہمتر ے٪ڈ ٪وجر

ےھ٪ےک٪انکر ے٪ڑھکے٪ےھت٪،٪ا ہلل٪ےن٪مت٪وک٪ا س٪ےس٪ اچ٪ایی وہےئ٪ا

ڑگا این٪ا س٪رطح٪ا ہلل٪ا ینپ٪38 ۔٪ک٪

ش

ناہمتر ے٪سا ےنم٪ر و نش٪ں٪

ا

ا ٪ ے٪س

٪عالوتمں٪ےس٪ںیہمتی رکی

38 ۔ اھ٪ر ا ہت٪ رظ٪ا ئاےئ٪فالح٪اک٪دی٪٪ا ینپد ٪ ہ٪ا ں

Maulana Abdur Rehman Kilani

٪یکی ا س٪تمعن٪وک٪٪٪ہن٪وڑو ٪ا و ر ٪ا ہلل٪یکےس٪اھتم٪ول٪ا و ر ٪رفتہق٪ںیم٪وک٪وبضمیط٪[٪ر یس٩٣] ا و ر ٪ا ہلل٪یک

تق٪٪ا ڈ ٪رکو ٪وج٪ا س٪ےن٪مت٪رپ٪ا س٪و ج ب

ا ٪ڈ ا ہلل٪ےن٪اہمتر ے٪ڈ ولں٪ںیمرھپ٪٪۔ک٪ڈ و رسے٪ےک٪ڈ نمش٪ےھتی [٪ا ٩٤مت]

نب٪٪اھبیئ٪ےس٪اھبیئ٪رہمی ا ین٪وت٪مت٪ا س٪یک٪ی٪ا تف٪ڈ

ےھ٪ےک٪انکر ے٪رپ٪ڑھکے٪ےھت٪ ہ٪ا ہلل٪ےن٪ںیہمت٪۔ےئگ

ڑگ ٪ےس٪ا ینپ٪ا یس٪ا ہلل٪اعتیل٪۔٪ا س٪ےس٪ اچ٪ایا و ر ٪مت٪وت٪ا گ٪ےک٪

ا این٪ا دنا ر

ش

نں٪

٪وک٪ی ا وکای

ا ہ٪مت٪ر ا ہ٪ر ا سب

ا ٪ ے٪ی

٪رکی

ں

Maulana Taqi Usmani

Hold fast, all of you, to the cord of Allah, and be not divided. Remember the blessing of Allah upon you: When you were enemies to each other, and He brought your hearts together, so that, you became brothers through His blessing. You were at the brink of a pit of Fire, then He saved you from it. This is how Allah makes His signs clear to you, so that you may take the right path.

Maulana Abdul Majid Daryabadi

And hold ye fast, all of you, to the cord of Allah, so and separate not. And remember Allah's favour unto you in that ye were enemies and He joined your hearts together, so ye became by His favour brethren; and ye were on the brink of an abyss of the Fire and He rescued you therefrom. In this wise Allah expoundeth unto you His revelations that haply ye may remain guided.

Sahih International

And hold firmly to the rope of Allah all together and do not become divided. And remember the favor of Allah upon you - when you were enemies and He brought your hearts together and you became, by His favor, brothers. And you were on the edge of a pit of the Fire, and He saved you from it. Thus does Allah make clear to you His verses that you may be guided.

Work hard for what you want because it won't come to you without a fight. You have to be strong and courageous and know that you can do anything you put your mind to. If somebody puts you down or criticizes you, just keep on believing in yourself and turn it into something positive. Leah LaBelle

BUSINESS TERM OF THE WEEK Produce Surplus

In economics, the difference between the amount that a producer receives from the sale of a good and the lowest amount that producer is willing to accept for that good. The greater the difference between the two prices, the greater the benefit to the producer. On graph of supply and demand, the producer surplus is found above the supply curve and below the point at which the supply and demand curves intersect. See also consumer surplus.

Edition: 345

Issue: 04-10-17

Income Tax

No update

Sales Tax

SRB-Circular # 06 Oct 20, 2017

PRA-Circular # 02 Oct 20, 2017

Since 1991

Date of exit from futures contract means, in case of a long position, the date on which securities underlying the futures contract are sold and are transferred from the investor’s brokerage account and, in case of a short position, the date on which securities underlying the futures contract are purchased to cover the short position.

Question: Our company has offices in different cities under jurisdiction of PRA, KPK and FBR. Can we take the Services Sales Tax input on the utility bills Paid. Pls note that the Bills are in the name of Owner to whom we have rent agreement or the office address is same as mentioned in rental Agreements.

Answer: No, first of all the bills must show your name and NTN, then you can claim such input against relevant output means against taxable services of that province.

------------------------------------

Question: A company's prime and basic business is to render Inter-City Goods Transport Service. In accordance of Provincial and Federal Sales Tax and Income Tax law respectively can company claim input tax against the purchase of Goods Transport Vehicles and on its spare parts and can company claim Initial Depreciation Allowance against the purchase of such vehicles.

Answer: Input on vehicles falling in chapter 87 of the First Schedule to the Customs Act, 1969 (IV of 1969) and its parts is not allowed, please refer to updated SRO 490 of 2004 (attached for ready reference) read with section 8(1)Ii) of the sales tax act 1990. Yes initial allowance can be claimed u/s 23 of the Income Tax Ordinance, 2001 because it falls within the definition of eligible depreciable asset [section 23(5)(a)].

-----------------------------------

SOFTAX MEMBER QURIES

FTAX MEMBER QURIES

:دلج٪ا و :دحی٪خر حیحصی

٪ربمن٪

دح٪5تی

٪

٪رموفع٪رکمر ا ٹ

7٪قفتم٪ہیلع٪17ت

،٪دبعا ہلل٪،٪

ویدبعا ںر

وی،٪رشبنب٪دمحم،٪دبعا ہلل٪ی،سن،٪رر

٪ا نب٪،٪دیبعی،سن٪و ،رمع،٪ر

ا ہلل٪نب٪دبع٪ا ہلل ٪ترضٹ

امہنع٪ر و ا ٪ا ہلل٪اعتیل٪ابعس٪ر یضی

٪رک

ر امےت٪ںیہتف ا ہلل٪ہیلع٪ا ٪ ہ٪ر وس ٪ا ہلل٪یلصی ،٪

٪ےس٪ر ٪ا ڈ ہ٪یخسی ٪و ا ہ٪و مل٪سب

٪ںیم

٪اربا لیےھت٪ا و ر ٪اخص٪وطر ٪رپ٪ر اضمں ٪یلص٪ج ب ٪یلصا ہلل٪ہیلع٪٪ا ٹ ٪و ا ہ٪ا ہلل٪ہیلع٪٪و ا ہ٪و مل٪ےس٪ ےتل٪وت٪ا ٹ

٪ولوگں٪ےس٪ر ٪یکوہےت٪ےھت٪ا و ر ٪اربا لی٪ا ڈ ہ٪یخسی و مل٪سب

٪ےس٪ر اضمں ٪ںیم٪٪ا ٹ

٪ر ا ٹر

٪

ر ا ںقاک٪ڈ و ر ٪٪ ےتل٪ا و ر ٪

لالیئا ہلل٪ہیلع٪یلص٪رکےت،٪یبن ھ

٪وہا ٪ےس٪یھب٪ی٪ڈنھاچنہپےن٪ںیم٪٪و مل٪

۔ےھت٪ا ڈ ہ٪یخسی ر

Workshop on Risk Based Internal Auditing

October 26, 2017 at Movenpick Hotel, Karachi

---------------------------------------------

Workshop on Advance Taxation Under Federal & Provincial Sales

Tax Laws Octobe26, 2017 at Faletti’s Hotel, Lahore

---------------------------------------------

Workshop on Contract Employment & Labour Management

(Legal Status in the Current Scenario) November 02, 2017 at Regent Plaza, Karachi

---------------------------------------------

3 Days Workshop on Advance Labour Laws

(Specialization for Senior Professionals) November 06, 07, 08 - 2017 at Sunfort Hotel,

Lahore

For more details and latest events click here

Lahore ‐ Karachi ‐ Islamabad ‐ Sargodha E: care@softax.com.pk | W: softax.com.pk

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