(TO BE PUBLISHED IN THE GAZETTE OF PAKISTAN ) GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE ************** C. No. 1(6)IR-Jud/2009.(A) Islamabad, the 25 th November, 2009. NOTIFICATION Subject: - JURISDICTION OF COMMISSIONERS OF INLAND REVENUE IN LARGE TAXPAYERS UNIT, KARACHI. In exercise of the powers conferred by sub-section (1) of section 209 of the Income Tax Ordinance, 2001, sub- section (1) of section 30 and section 31 of the Sales Tax Act, 1990, sub-section (1) of section 29 of the Federal Excise Act, 2005 and the promulgation of the Finance (Amendment) Ordinance, 2009 and in modification of all previous orders in respect of jurisdiction, the Federal Board of Revenue is pleased to direct that the Commissioners of Inland Revenue specified in column (2) of the Table below, shall exercise the powers and perform the functions, under the said Laws, as specified in column (3) of the Table below, in respect of the persons or classes of persons or areas (excluding cases or classes of cases or persons or classes of persons or the areas assigned to any other RTO/LTU), as specified in column (4) of the Table below. 2. This order shall take effect from 28.10.2009. TABLE S. No . Commissione r Inland Revenue Powers & Functions Jurisdiction (1 ) (2) (3) (4) Page 1 of 60
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(TO BE PUBLISHED IN THE GAZETTE OF PAKISTAN)
GOVERNMENT OF PAKISTANREVENUE DIVISION
FEDERAL BOARD OF REVENUE**************
C. No. 1(6)IR-Jud/2009.(A) Islamabad, the 25th November, 2009.
NOTIFICATION
Subject: - JURISDICTION OF COMMISSIONERS OF INLAND REVENUE IN LARGE TAXPAYERS UNIT, KARACHI.
In exercise of the powers conferred by sub-section (1) of section 209 of the Income Tax Ordinance, 2001, sub-section (1) of section 30 and section 31 of the Sales Tax Act, 1990, sub-section (1) of section 29 of the Federal Excise Act, 2005 and the promulgation of the Finance (Amendment) Ordinance, 2009 and in modification of all previous orders in respect of jurisdiction, the Federal Board of Revenue is pleased to direct that the Commissioners of Inland Revenue specified in column (2) of the Table below, shall exercise the powers and perform the functions, under the said Laws, as specified in column (3) of the Table below, in respect of the persons or classes of persons or areas (excluding cases or classes of cases or persons or classes of persons or the areas assigned to any other RTO/LTU), as specified in column (4) of the Table below.
2. This order shall take effect from 28.10.2009.
TABLE
S. No.
Commissioner Inland
Revenue
Powers & Functions Jurisdiction
(1) (2) (3) (4)01. Commissioner
Inland Revenue (Audit-I).
Income Tax:a) Calling for information and audit of
cases under Part-VIII of Chapter-X, amendment of assessment under Part-II of Chapter-X including provisional assessment, under section 122C computation of taxable income under Chapter-III, giving effect to an appeal order under Part-III of Chapter-X arising out of such orders, rectification of orders related to audit, and exercise of powers and functions
All cases or classes of cases or persons or classes of persons as mentioned in “TABLE-A” of this order.
Page 1 of 40
under any specific provision of law and rules provided in the said Ordinance and Schedules thereto in respect of audit and assessment;
b) Assessment under sections 143 and 144;
c) Computation of income chargeable to tax, determining of tax payable thereon, allowing credit for tax paid under Part-V of Chapter-X or adjustment of refund due under Part-VI of Chapter-X, or under any other specific provision of law and rules provided in the said Ordinance and Schedules thereto;
d) Best judgment assessment under section 121 read with sub section 10 of section 177,in respect of cases under audit;
e) Exercise powers to determine income under “Anti-avoidance” provisions contained in Chapter-VIII;
f) Revision of assessment under section 122A in respect of cases under audit;
g) Impose penalty under Part X of Chapter X against defaulters in respect of cases under audit;
h) Perform any other function in
determining and computing income chargeable to tax and correct tax payable under the said Ordinance; and
i) To process/finalize complaints in respect of existing taxpayers’ cases.
j) Disposal of internal and external audit observations/ objections/paras;
Page 2 of 40
SALES TAX:
a) Audit of registered person;
b) Audit selection and allocation strategy;
c) Risk based audit through profiling and analysis;
d) Review of audit reports for quality and integrity;
e) Recovery of un-disputed liability detected during audit;
f) Monitoring of audit schedule, etc.;
g) Maintenance and analysis of audit records and audit related database;
h) Matters relating to External Audit (Revenue Receipt Audit) including Public Accounts Committee;
i) Audit of Duty & Taxes Remission on Exports (DTRE);
k) Post Refund Audit;
l) Audit Management Cell functions;
m) Investigative audits after action under section 38 of the Sales Tax Act;
n) Any other audit function given by Chief Commissioner,
LTU, Karachi or FBR for achieving the purpose of
Sales Tax Act, Law and Procedures thereof; and
Page 3 of 40
o) Implementing audit planning and audit strategy in accordance with audit guidelines and audit manuals developed by FBR or Member (Taxpayers’ Audit).
FEDERAL EXCISE:a) Audit of registered person;
b) Audit selection and allocation strategy;
c) Risk based audit through profiling and analysis;
d) Review of audit reports for quality and integrity;
e) Maintenance and analysis of audit records and audit related database;
f) Matters relating to External Audit (Revenue Receipt Audit) including Public Accounts Committee;
g) Investigative audits
h) Any other audit function given by Chief Commissioner, LTU, Karachi or FBR for achieving the purpose of Federal Excise Act, 2005; and
i) Implementing audit planning and audit strategy in accordance with audit guidelines and audit manuals developed by FBR or Member (Taxpayers’ Audit).
02. Commissioner Inland Revenue (Audit-II).
Income Tax:a) Calling for information and audit of
cases under Part-VIII of Chapter-X, amendment of assessment under Part-II of Chapter-X including provisional assessment, under section 122C computation of taxable income under Chapter-III, giving effect to an appeal order under Part-III of Chapter-X arising out of such orders, rectification of
All cases or classes of cases or persons or classes of persons as mentioned in “TABLE-B” of this order.
Page 4 of 40
orders related to audit, and exercise of powers and functions under any specific provision of law and rules provided in the said Ordinance and Schedules thereto in respect of audit and assessment;
b) Assessment under sections 143 and 144;
c) Computation of income chargeable to tax, determining of tax payable thereon, allowing credit for tax paid under Part-V of Chapter-X or adjustment of refund due under Part-VI of Chapter-X, or under any other specific provision of law and rules provided in the said Ordinance and Schedules thereto;
d) Best judgment assessment under section 121 read with sub section 10 of section 177 in respect of cases under audit;
e) Exercise powers to determine income under “Anti-avoidance” provisions contained in Chapter-VIII;
f) Revision of assessment under section 122A in respect of cases under audit;
g) Impose penalty under Part X of Chapter X against defaulters in respect of cases under audit.
h) Perform any other function in determining and computing income chargeable to tax and correct tax payable under the said Ordinance.
i) To process/finalize complaints in respect of existing taxpayers’ cases.
j) Disposal of internal and external audit observations/
Page 5 of 40
objections/paras;
SALES TAX:a) Audit of registered person;
b) Audit selection and allocation strategy;
c) Risk based audit through profiling and analysis;
d) Review of audit reports for quality and integrity;
e) Recovery of un-disputed liability detected during audit;
f) Monitoring of audit schedule, etc.;
g) Maintenance and analysis of audit records and audit related database;
h) Matters relating to External Audit (Revenue Receipt
Audit) including Public Accounts Committee;
i) Audit of Duty & Taxes Remission on Exports (DTRE);
j) Post Refund Audit;
k) Audit Management Cell functions;
l) Investigative audits after action under section 38 of the Sales Tax Act;
m) Any other audit function given by Chief Commissioner, LTU, Karachi or FBR for achieving the purpose of Sales Tax Act, Law and Procedures thereof; and
n) Implementing audit planning and audit strategy in accordance with audit guidelines and audit manuals
Page 6 of 40
developed by FBR or Member (Taxpayers’ Audit).
FEDERAL EXCISE:a) Audit of registered person;
b) Audit selection and allocation strategy;
c) Risk based audit through profiling and analysis;
d) Review of audit reports for quality and integrity;
e) Maintenance and analysis of audit records and audit related database;
f) Matters relating to External Audit (Revenue Receipt Audit) including Public Accounts Committee;
g) Investigative audits
h) Any other audit function given by Chief Commissioner, LTU, Karachi or FBR for achieving the purpose of Federal Excise Act, 2005; and
i) Implementing audit planning and audit strategy in accordance with audit guidelines and audit manuals developed by FBR or Member (Taxpayers’ Audit).
a) Ensure compliance of filing statutory returns, statements, maintenance of prescribed accounts, documents and records; impose penalty and take other actions under the law against non-compliers;
b) Best judgment assessment under section 121, except in cases under audit;
All cases or classes of cases or persons or classes of persons as mentioned in “TABLE-A” of this order.
Page 7 of 40
c) Provisional Assessment under section 122C.
d) Ensure compliance of filing of statutory statements under section 165 of the said Act;
e) Monitor deduction, collection and payment of tax at source by withholding/ collecting agents; issue exemption certificates and Charge tax on defaulting withholding/ collecting agents;
f) Impose penalty and charge default surcharge for non-filing of statutory statements and default of withholding/ collection respectively;
g) Effect collection and recovery of tax under Part-IV of Chapter-X;
h) Issue refunds under Part-VI of Chapter-X including refund adjustments;
i) Giving effect to an appeal order under Part-III of Chapter-X excluding orders arising out of audit and assessment;
j) Rectification of cases not related to audit;
k) Launch prosecution under Part-XI of Chapter-X;
l) Disposal of internal and external audit observations/ objections/paras;
m) Impose penalty under Part-X of Chapter-X in respect of cases except under audit;
n) Revision of assessment under section 122A except cases under audit;
o) Communicate orders and demand Page 8 of 40
notices to Tax Facilitation Division;
p) Complaints relating to enforcement matters;
q) Best judgment assessment under Section 121 in respect of cases where returns/ statements have not been filed and exercise powers to determine income under “Anti Avoidance provisions contained in chapter VIII in respect of such cases.
r) To take any other related action under the withholding provisions of Income Tax Ordinance, 2001.
SALES TAX:
a) Enforcement and Collection of Sales Tax;
b) Recovery cell
c) Processing and Sanctioning of Refund claims filed under section 10 and 66 of the Sales Tax Act;
d) Dealing with non-filers and un-traceable units;
e) Approvals regarding Duty & Taxes Remission on Exports (DTRE);
f) Concessionary Imports;
g) Reporting of Revenues;
h) Industrial Surveys as required under concessionary notifications;
i) Investigation and prosecution;
j) Any other Enforcement function given by Chief Commissioner, LTU, Karachi or FBR for achieving the purpose of Sales Tax Act, Law
Page 9 of 40
and Procedure thereof;
k) implementing enforcement planning and strategy in accordance with guidelines developed by FBR or Member (Enforcement and Accounting); and
l) Any other power and function not specifically assigned to any other Commissioner.
FEDERAL EXCISE:
a) Enforcement and Collection of Federal Excise;
b) Recovery cell;
c) Processing and Sanctioning of Refund claims filed under Federal Excise Act; 2005;
d) Dealing with non-filers and un-traceable units;
e) Reporting of Revenues;
f) Any other Enforcement function given by Chief Commissioner, LTU, Karachi or FBR for achieving the purpose of Federal Excise Act, 2005;
g) Implementing enforcement planning and strategy in accordance with guidelines developed by FBR or Member (Enforcement and Accounting); and
h) Any other power and function not specifically assigned to any other Commissioner
04. Commissioner Income Tax: All cases or classes
Page 10 of 40
Inland Revenue (Enforcement & Collection-II).
a) Ensure compliance of filing statutory returns, statements, maintenance of prescribed accounts, documents and records; impose penalty and take other actions under the law against non-compliers;
b) Best judgment assessment under section 121, except in cases under audit;
c) Provisional Assessment under section 122C.
d) Ensure compliance of filing of statutory statements under section 165 of the said Act;
e) Monitor deduction, collection and payment of tax at source by withholding/ collecting agents; issue exemption certificates and Charge tax on defaulting withholding/ collecting agents;
f) Impose penalty and charge default surcharge for non-filing of statutory statements and default of withholding/ collection respectively;
g) Effect collection and recovery of tax under Part-IV of Chapter-X;
h) Issue refunds under Part-VI of Chapter-X including refund adjustments;
i) Giving effect to an appeal order under Part-III of Chapter-X excluding orders arising out of audit and assessment;
j) Rectification of cases not related to audit;
k) Launch prosecution under Part-XI of Chapter-X;
of cases or persons or classes of persons as mentioned in “TABLE-B” of this order.
Page 11 of 40
l) Disposal of internal and external audit observations/ objections/paras;
m) Impose penalty under Part-X of Chapter-X in respect of cases except under audit;
n) Revision of assessment under section 122A except cases under audit;
o) Communicate orders and demand notices to Tax Facilitation Division;
p) Complaints relating to enforcement matters;
q) Best judgment assessment under section 121 in respect of cases where returns/statements have not been filed and exercise powers to determine income under “Anti Avoidance” provisions contained in chapter VIII in respect of such cases.
r) To take any other related action under the withholding provisions of
Income Tax Ordinance, 2001.
SALES TAX:
a) Enforcement and Collection of Sales Tax;
b) Recovery cell
c) Processing and Sanctioning of Refund claims filed under section 10 and 66 of the Sales Tax Act;
d) Dealing with non-filers and un-traceable units;
e) Approvals regarding Duty & Taxes Remission on Exports (DTRE);
Page 12 of 40
f) Concessionary Imports;
g) Reporting of Revenues;
h) Industrial Surveys as required under concessionary notifications;
i) Investigation and prosecution;
j) Any other Enforcement function given by Chief Commissioner, LTU, Karachi or FBR for achieving the purpose of Sales Tax Act, Law and Procedure thereof;
k) implementing enforcement planning and strategy in accordance with guidelines developed by FBR or Member (Enforcement and Accounting); and
l) Any other power and function not specifically assigned to any other Commissioner.
FEDERAL EXCISE:
a) Enforcement and Collection of Federal Excise;
b) Recovery cell;
c) Processing and Sanctioning of Refund claims filed under Federal Excise Act; 2005;
d) Dealing with non-filers and un-traceable units;
e) Reporting of Revenues;
f) Any other Enforcement function given by Chief Commissioner, LTU, Karachi or FBR for achieving the purpose of Federal Excise Act, 2005;
g) Implementing enforcement planning and strategy in
Page 13 of 40
accordance with guidelines developed by FBR or Member (Enforcement and Accounting); and
h) Any other power and function not specifically assigned to any other Commissioner
5. Commissioner Inland Revenue (Legal)
Income Tax:a) Defend appeals before
Commissioner Inland Revenue(Appeals), institute and defend departmental appeals and reference under Part-III of Chapter-X and prosecution cases under section 203, and represent the department in the process of liquidation;
b) Defend complaints before FTO;
c) File/defend presentations before the President of Pakistan;
d) Appoint legal advisors and assign cases, wherever required, for representation before appellate foray;
e) Recognition of Provident Funds, approve Superannuation Funds, and Gratuity Funds under the Sixth Schedule; and exercise all the powers under said Schedule;
f) Grant of approval to pension schemes for the purposes of Clause 12 of Part-I of Second Schedule;
g) Grant of approval to gratuity schemes for the purposes of Clause 13 of Part-I of Second Schedule;
All cases or classes of cases or persons or classes of persons as mentioned in “TABLE-A” & “TABLE-B” of this order.
Page 14 of 40
h) Grant of approval to benevolent fund or group insurance schemes for the purposes of Clause 57 of Part-I of Second Schedule; and
i) Grant of approval to Non-Profit Organizations under section 2(36).
Sales Tax:a) Preparation, follow-up and defense
of cases before Supreme Court, High, and Alternative Dispute Resolution Committee;
b) Preparation, follow-up and defense of cases before Appellate Tribunal and Commissioner Inland Revenue(Appeals);
c) Matters relating to Federal Tax Ombudsman; and
d) Any other legal functions assigned by Chief Commissioner or FBR for achieving the purpose of Sales Tax Act, 1990 and Procedures thereof.
Federal Excise:a) Preparation, follow-up and defense
of cases before Supreme Court, High, and Alternative Dispute Resolution Committee;
b) Preparation, follow-up and defense of cases before Appellate Tribunal
and Collector (Appeals);
c) Matters relating to Federal Tax Ombudsman; and
d) Any other legal functions assigned by Chief Commissioner or FBR for achieving the purpose of Federal Excise Act, 2005 and Procedures thereof.
6 Commissioner Inland Revenue
a) Receive returns, statements, statutory notices, documents, applications from taxpayers, mail
Page 15 of 40
(Taxpayers’ Facilitation & Human Resource Management Division).
from other Inland Revenue Authorities, tax payment receipts (Challans) from Banks, and all outside communications; and
b) Sort and disseminate information, documents, returns, statements and mail mentioned at (a) above, to concerned divisions or to Inland Revenue Authorities as the case may be.
c) Communicate assessment orders/penalty orders and demand notices to taxpayers.
d) To support line management in identifying HR needs of the Unit, to ensure staff recruitment in line with FRB’s policies, training and development of staff maintenance of easily retrievable employees’ data detailed as under: -
i. Career planning.
ii. Help line management in identifying HR needs.
iii. Maintenance of employees’ profiles and personal files.
iv. Development of job descriptions.
v. Positive attitude building.
vi. Regulation of performance related pecuniary incentives.
vii. Training and development according to training needs analysis.
viii. Coordination with FBR on various HRM areas.
ix. Initiation of disciplinary proceedings, processing and finalization thereof.
Page 16 of 40
x. Monitoring and implementation performance appraisal system.
a) Maintenance of physical and electronic records;
b) Receipt of communication from Tax Facilitation Division, Enforcement Divisions, Legal Division, Audit Divisions and other Inland Revenue Authorities;
c) Data entry of receipts and information contained in the communication from Tax Facilitation Division, Enforcement Divisions, Audit Divisions and other Inland Revenue Authorities;
d) Cross matching of information collected from taxpayers and other sources and issuance of discrepancy report to Audit Divisions.
e) Dispatch of hard copies to different Divisions on demand; and
f) Storage of information, documents, statements, returns and all other communications received from other Divisions, Inland Revenue Authorities and sources. Cross matching of information collected from taxpayers and other sources and issuance of discrepancy report to Audit Division.
g) Dispatch of hard copies to different Divisions on demand; and
h) Storage of information, documents, statements, returns and all other communications received from other Divisions, authorities, sources.
Page 17 of 40
TABLE-A
S NO NTN STRN NAME OF TAXPAYER 1 2663705 1700981303482 ARIF HABIB BANK LTD
2 1732130 1700981302564ATLAS BANK LTD (FORMERLY: DAWOOD / BANK OF CEYLON/ATLAS INV BANK)
3 0698202 1700981301164 BANK AL FALAH LTD4 2238845 1700981302237 BANK ISLAMI PAKISTAN LIMITED5 0700253 1700981300664 CITIBANK N.A.6 2634080 1600980000137 DAWOOD ISLAMIC BANK LTD7 2395184 1700981301737 DUBAI ISLAMIC BANK PAKISTAN LIMITED8 2554922 1700981303146 EMIRATES GLOBAL ISLAMIC BANK LIMITED9 0815065 1700981301246 FAYSAL BANK LTD
10 0698109 1600981300182 FIRST DAWOOD INVESTMENT BANK LTD11 0700268 1700981301328 FIRST WOMEN BANK LTD12 0698187 1700981301655 HABIB BANK LIMITED13 0711167 1700981300828 HABIB METROPOLITAN BANK LIMITED14 0700285 1750981300737 INDUSTRIAL DEVELOPMENT BANK OF PAKISTAN15 0815936 1700981302319 KASB BANK LTD16 0787226 1700981300582 MEEZAN BANK LIMITED
17 0801120 1700981300255MYBANK LIMITED (FORMERLY BOLAN BANK LIMITED)
18 0700271 1700981302646 NATIONAL BANK OF PAKISTAN19 1791618 1750981300164 NIB BANK LIMITED20 0820828 1700981302982 OMAN INTERNATIONAL BANK SAOG21 0787220 1700980508764 ORIX INVESTMENT BANK PAKISTAN LTD22 1342812 1700981303064 PAK OMAN INVESTMENT COMPANY LIMITED
23 1804331 1700981301819SAMBA BANK LTD (FORMERLY: CRESCENT COMM BANK)
24 0801300 1700981301573 STANDARD CHARTERED BANK25 2486636 1700981303228 TAMEER MICROFINANCE BANK LIMITED26 0700250 1700981302073 THE BANK OF TOKYO-MITSUBISHI UFJ LTD
27 0698120 1700981300419THE HONGKONG & SHANGHAI BANKING CO (MERGED WITH HSBC BANK MIDDLE EAST)
28 0801164 1700980000873 UNITED BANK LIMITED29 0700245 1700981302491 DEUTSCHE BANK AG PAKISTAN
30 1254129 0205271000182 ADAM LUBRICANTS PVT LIMITED31 0818594 1712270900155 B P PAKISTAN (BADIN) INC. PAKISTAN BRANCH
32 0700009 1200271100937B P PAKISTAN EXPLORATION & PRODUCTION INC. (UNION TEXAS)
33 0818584 0206151900128 BURMAH OIL COMPANY (PAKISTAN TRADING) LTD34 0786904 0205271000837 CHEVRON PAKISTAN LTD (CALTEX OIL PAK LTD)35 1019910 1200150000664 EIRAD COMPANY LIMITED.
191 1520614 DEWAN MOTORS (PVT.) LIMITED192 1815910 DEWAN MUSHTAQ MOTOR COMPANY (PVT.) LIMITED193 0814365 FECTO BELARUS TRACTORS LIMITED194 0816963 GHANDHARA INDUSTRIES LIMITED195 0802990 GHANDHARA NISSAN LIMITED196 3082596 HINO MOTORS LTD (JAPAN)197 1419386 MASTER MOTOR CORPORATION LTD198 0711200 MITSUBISHI CORPORATION199 0823197 SOJITZ CORPORATION (NICHIMAN CORPORATION)200 0802950 SUZUKI MOTOR CYCLES PAKISTAN LIMITED201 0709771 ATLAS INVESTMENT BANK LIMITED
202 0000001 BANK OF INDIA
203 0700258 CREDIT AGRICOLE INDOSUEZ (MERGED WITH NIB BANK)
204 0700265 DOHA BANK (MERGED WITH SAMBA BANK)
205 0700254 EMIRATES BANK INTL (MERGED WITH UNION BANK/STANDARD CH BANK PAK LTD)
206 0698131 FIRST CREDIT AND INVESTMENT BANK LTD (FIRST CREDIT & DISC CORP LTD)
207 0700237 HABIB BANK AG ZURICH (MERGED WITH HABIB METROPOLITAN BANK)
208 1179494 HATTON NATIONAL BANK PLC209 3132473 HSBC BANK MIDDLE EAST LIMITED210 0700243 IFIC BANK (MERGED WITH NIB BANK)211 0698147 NDLC LTD (MERGED WITH NIB BANK)212 2123327 NETWORK MICROFINANCE BANK LIMITED213 2623714 PAK OMAN MICROFINANCE BANK LIMITED
214 0700270 PICIC COMMERCIAL BANK LIMITED (MERGED WITH NIB BANK)
215 0700305 PICIC LIMITED (MERGED WITH NIB BANK)216 2187505 ROZGAR MICROFINANCE BANK LIMITED217 0800432 SECURITY INVESTMENT BANK LTD218 0700261 SHAMIL BANK OF BAHRAIN E.C.219 2731134 STANDARD CHARTERED BANK (PAKISTAN) LIMITED220 0698114 STANDARD CHARTERED GRINDLAYS BANK LIMITED221 0823481 STATE STREET BANK & TRUST CO.222 0698530 THE BANK OF NEW YORK
223 0711163 UNION BANK LIMITED (MERGED WITH STANDARD CHARTERED BANK PAK LTD)
352 0803096 J P MORGAN PAKISTAN BROKING PVT LTD (JARDINE FLEMING)
353 0710793 JAVED OMER VOHRA AND CO LTD354 0700141 LIGO INDUSTRIES (PRIVATE) LIMITED355 0818737 M I OVERSEAS LIMITED356 1747362 M. K. SONS (PVT.) LIMITED357 2233830 M/S CITIGROUP GLOBAL MARKETS LIMITED358 3248253 M/S TETRALAVAL HOLDING & FINANCE*359 3046837 MAERSK A/S360 0676567 MAXCO (PRIVATE) LIMITED
361 0823501 MORGAN STANLEY & COMPANY INC, USA
Page 25 of 40
362 1019056 MUGHALS PAKISTAN (PRIVATE) LIMITED363 1185331 MUHAMMAD SHAFI TANNERIES PVT LTD364 0687994 MUSLIM CONSTRUCTORS (PRIVATE) LIMITED365 2812233 NEW WORLD FUND INC
384 1282883 UNION INTERNATIONAL (PRIVATE) LIMITED385 2470510 ZEN DRILLING INTERNATIONAL PTY. LIMITED.386 0829184 ZIAUDDIN AHMED & CO. (PRIVATE) LIMITED
387 3253025 ADAMJEE PAPER AND BOARD MILLS LTD388 0710009 CENTURY PAPER & BOARD MILLS LTD389 0711438 PACKAGES LIMITED390 0999468 PAKISTAN PAPER PRODUCTS LIMITED391 0944303 PAKISTAN PAPERSACK CORPORATION LTD392 0804144 AGRO OIL EXTRACTION INDUSTRIES LTD393 0709724 ASIA PETROLEUM LIMITED394 0815616 BOSICOR PAKISTAN LIMITED395 2792916 BP EXPLORATION (ALPHA) LIMITED
425 2554925 BP FRANCE SA DUBAI BRANCH (BP MIDDLE EAST AIR BP)
426 0000015 BRINKS SECURITY INTERNATIONAL (USA)427 1170895 CENTURY ENTERPRISES (PRIVATE) LIMITED
428 0700392 CHINA GUANGXI CORP FOR INTL TECHNO ECONOMIC CORP
429 3368086 CITY CENTER PROP LTD430 0710044 CITY SCHOOL PVT LTD431 1945826 CIVIL AVIATION AUTHORITY432 0710229 CUMMINS SALES & SERVICE (PAK.) LTD.433 0787234 DELTRA SCREENS PVT LTD434 1749480 EVEREST CAPITAL MASTER FUND LP
142 0676291 PAKISTAN GUM AND CHEMICAL LIMITED143 0823841 SITARA CHEMICAL INDUSTRIES LTD144 0823847 SUPER CHEMICALS (PRIVATE) LIMITED145 2822671 THE BOC GROUP LIMITED146 2993269 AMADEUS I.T GROUP S.A147 1430334 CALL MATE TELIPS TELECOM LTD
270 1298984 UNIVERSAL CABLES INDUSTRIES LTD.271 2295312 ACE INSURANCE LIMITED272 1163080 ALLIANZ EFU HEALTH INSURANCE273 0709605 ALPHA INSURANCE COMPANY LIMITED
274 0860147 AMERICAN LIFE INSURANCE CO. (PAKISTAN) LIMITED
275 1361578 AON INSURANCE BROKERS (PRIVATE) LIMITED
276 0710003 CENTRAL INSURANCE COMPANY LIMITED
277 0823118 CGU INTERNATIONAL INSURANCE PLC (COMMERCIAL UNION ASS. CO LTD)
278 0710165 DADABHOY INSURANCE COMPANY LIMITED279 0944894 EFU LIFE ASSURANCE LTD
280 0660564 NEW JUBILEE LIFE INSURANCE CO LTD (COMMERCIAL UNION LIFE ASSURANCE)
281 1687597 PAKISTAN RE-INSURANCE COMPANY LIMITED
282 2187509 PICIC INSURANCE LIMITED283 3052177 PLATINUM INSURANCE COMPANY LIMITED284 0711861 RELIANCE INSURANCE CO. LIMITED285 0711893 ROYAL & SUN ALLIANCE INSURANCE PLC286 2261899 SAUDI PAK INSURANCE COMPANY LTD.287 0701166 SHAHEEN INSURANCE COMPANY LTD288 0712227 STATE LIFE INSURANCE CORP OF PAKISTAN
289 0710812 TPL DIRECT INSURANCE LTD (JUPITER INS/TRAKER DIRECT INS)
290 0712520 UNION INSURANCE CO. OF PAKISTAN LIMITED
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291 0712543 UNITED INSURANCE COMPANY OF PAKISTAN LIMITED
324 0818473 UNITED MARINE AGENCIES (PRIVATE) LIMITED
325 0698059 AHMED FINE TEXTILE MILLS LTD326 0698050 AHMED ORIENTAL TEXTILE MILLS LTD327 0676411 AL ABBAS FABRICS PVT LTD328 0704127 AL ABID SILK MILLS LTD
Page 36 of 40
329 0704163 AL HASHMI BROTHERS OIL INDUSTRIES PVT LTD
330 0698064 AL KARAM TEXTILE MILLS PVT.LTD
331 0698038 AMER FABRICS LTD (MERGED WITH DIAMOND FABRICS)