Monday, May 10, 2010

VAT enforcement: FBR finalises rules and regulations

VAT enforcement: FBR finalises rules and regulations
SOHAIL SARFRAZ

ISLAMABAD (May 10 2010): The Federal Board of Revenue (FBR) has finalised rules and regulations pertaining to value-added tax (VAT) enforcement, based on the assumption that Sindh province would empower the FBR to collect VAT on services from July 1, 2010.

Sources told Business Recorder here on Sunday that even if Sindh allowed integration of 20 services and goods and empowered the FBR to collect VAT on these services, the Federal and Provincial VAT Bills could not be introduced from next fiscal year. The Federal and Provincial VAT Bills were drafted on the assurance of the government that a broad-based integrated VAT would be introduced by all provinces.

As the Federal and Provincial VAT Bills were drafted in an integrated form, and corresponding procedures and regulations have been finalised on the same theory that all provinces would allow the FBR to collect VAT on services. Legally, it is not possible that the VAT rules/regulations should have been drafted against the concepts of Federal VAT Act. The main laws were drafted in view of concept of integration. Following the same principle, the FBR has finalised all VAT rules and procedures. However, these regulations would be made public after approval of the VAT Bills by National Assembly and Provincial Assemblies.

The VAT rules/regulations have been drafted on the same concept of Federal VAT Act which says: "A bill to introduce and implement a broad-based tax on sales and purchases of goods and terminal taxes on goods, or passengers carried by railway, sea or air; taxes on their fares and freights to form a broad-based tax on consumption".

Sources said that if integration of only 20 services and goods is being allowed by one province, the integrated VAT could not be introduced. In certain cases, it is very difficult to distinguish between certain goods and services. For example, there is a legal ambiguity that serving of food in restaurants is good or service. As compared to viewpoint that food involves manufacturing process, other says it is a service being provided in the restaurants. In India, a major ambiguity still exists whether SIM Card is a goods or service. There are serious legal issues in countries where VAT on goods is being collected by the federation and VAT on services is being collected by the provinces. Therefore, implementation of the integrated VAT is necessary to avoid such controversial issues at the provincial level. Practically, it is not possible to treat goods and services in different manners by respective provinces for the purpose of the VAT.

Sources said that FBR has been given understanding that provinces would pass the broad-based integrated VAT on goods and services. The FBR has drafted five laws in view of assumption that all provinces would authorise the FBR to collect sales tax on services. Even if one province is not ready to accept the VAT and authorise the FBR to collect VAT on services, the new system of VAT could not be implemented. The FBR is a technical department and Ministry of Finance or the federal government is regularly convening meetings with the provincial governments for introduction of an integrated VAT. The FBR has no legal authority to force any province to adopt Federal/ Provincial VAT Bills. The federal government has given understanding to the FBR that the provinces would be on board on the issue of integrated VAT.

Sources said they were confident that some understanding and harmony would take place at the political level on the issue of VAT for introducing an integrated VAT. The federal government is resolving the issues at the political level for implementation of an integrated VAT.

Copyright Business Recorder, 2010

 

 

Nominal transaction recorded as cotton trade remains in low profile in absence of guiding factors
SHAFI AHMAD SYED

KARACHI (May 10 2010): Cotton trading was in low profile during the week ended on May 8, 2010 owing to ginners determination to keep prices high with manageable cotton stock left. However, emerging idea to take advantage of rising world rate touching 90 cents a pound to grow cotton more.

WORLD SCENARIO:

It has been firmly believed by major players that the rising trend in world cotton will prompt growers to raise production more or less 13 pc in 2010-11. The ICAC in a monthly report said cotton prices were likely to go up 10.4 pc in 2010-11 to 85 cents per lb. Suppressed by economic depression since 2007 production is expected to rise to 248 million tons. The production will likely equal demand. Very recently India move to restrain cotton exports pushed prices high as much as 90 cents a pound. But higher prices recoil buyers.

The US cotton exporters have no more to be feared as India has withdrawn, China has to approach mainly the US for its cotton needs. China's imports in March surged to 323,800 tonnes. In Pakistan more opening for cotton imports are being demanded for quicker delivery.

When the stocks restricted in India due to ban call will be freed which is around 200,000 bales, is not clear until the write up was filed. Ivory Coast growers Association Secretary foresaw increased cotton output to 250,000 tonnes during the current season. The maximum once to total output would be over 400,000 bales.

Now in Pakistan budget is knocking at the door and KCA and related groups and associations are out once again to resume futures trading in cotton under the auspices of Karachi Cotton Association, which is fully equipped for the purpose.

On Monday the NY cotton futures finished at a two-week low on investor liquidation and the weak technical outlook for the market may cause further losses in the coming sessions. The benchmark July cotton contract fell 0.90 cent to finish at 83.23 cents per lb, trading from 83.12 to 84.30 cents. It was done at 83.20 cents. Based on the second position daily charts, it was the lowest close for cotton since April 19. Volume traded in the July contract stood at 6,652 lots, as of 2:39 pm. New-crop December eased 0.08 cent to end at 77.89 cents, ranging from 77.57 to 77.99 cents.

On Tuesday the NY cotton futures ended at a two-week low on investor liquidation and brokers said the poor technical picture for fibre contracts could further punish values in the coming sessions. The benchmark July cotton contract dropped 1.94 cents or by 2.33 percent to finish at 81.29 cents per lb, trading from 81.19 to 83.51 cents. Based on the second position daily charts, it was the lowest close for cotton since April 19. Volume traded in the July contract stood at a hefty 16,515 lots. New-crop December lost 0.81 cent to end at 77.08 cents, ranging from 76.75 to 78 cents.

On Wednesday cotton futures closed firmer on suspected trade/consumer buying as fibre contracts recovered from a two-week low set in the previous session and lingering concern over Greece's debt woes, analysts said. The benchmark July cotton contract went up 0.79 cent to finish at 82.08 cents per lb, trading from 80.25 to 82.27 cents. On Tuesday, the contract finished at a two-week low of 81.29 cents. Volume traded in the July contract stood at a sizable 16,610 lots. New-crop December rose 0.22 cent to end at 77.30 cents, ranging from 76.15 to 77.42 cents.

On Thursday the NY cotton futures finished at a 3-1/2 week low, as risk aversion sales spawned by the Greece debt crisis and stop-loss automatic chart pressure hammered fibre contracts. The benchmark July cotton contract dropped 2.23 cents to finish at 79.85 cents per lb, trading from 79.80 to 82.50 cents. Based on the second position daily charts, it was the lowest close for cotton since the middle of April. Volume traded in the July contract stood at a sizable 15,139 lots. New-crop December fell 1.79 cents to end at 75.51 cents, ranging from 75.27 to 77.40 cents.

LOCAL TRADING:

Restricted buying on cotton market was marked owing to apprehension hanging prices, which buyers waited to come down. On the first day subdued business was pronouncedly marked as mills stayed on the sidelines expecting prices to relax. The official spot rate was unchanged at Rs 6700. Only a single deal in cotton was struck in a lot of 4000 bales in prices range of Rs 6800 per maund. The textile millers were waging war against cotton as well as the cotton yarn sellers. The hope the elders of spinners and textile exporters will be successful in settling yarn issue dashed.

The second session in cotton was little different, as prices remained firm and cotton buyers discouraged. The ginners attitude was stated to be as firm obviously because the remainder of the stocks was manageable. The spot rate was unchanged, while 2000 bales of cotton changed hands in prices range of Rs 6700 and Rs 6900 per maund. Phutti in Sindh and Punjab ruled a Rs 2500 and Rs 2600 level. The ginners are holding global cotton rate, which went up with Indian announcement that it was holding back cotton sales.

On Wednesday prices continued to stay in between sellers and buyers which are record breaking. Only hope of a reasonably price cotton was likely from India, which has no objection in exporting Pakistan entire quantity about 200,000 bales entered into contract before the ban was announced.

On Thursday signs of slight relaxation in cotton prices was evident, as buyers showed little enthusiasm in buying whatever was put on sale. The buyers were expecting further fall in prices confident of their restrained buying. They have in view production rise prices were bound to dive down. The spot rate was unchanged at Rs 6700. Nearly 600 deals struck was at Rs 6600 and Rs 6700. Phutti was selling at Rs 2500 and Rs 2600 both in Sindh and Punjab.

On Friday official spot rate was unchanged at Rs 6700. In the ready business only 200 bales of cotton form Mailsi finalised at Rs 6750. The Phutti prices in both the Punjab and Sindh were trading at Rs 2500-2600, they added.

MUCH ADO ABOUT:

There are dozens of problems Pakistani manufacturers and exporters of textile products are at odds face to face. The latest being exports of yarn and hosts of other bottlenecks like power, gas, scheduled and unscheduled load shedding and now there is nagging about cloud of volcanic ash that grounded flights to Europe and other countries disabling the textile products and exports to visit personally to strike export deals. The latest complaint is that Iceland volcanic ash harmed textile production. It certainly hit different businesses, biggest loss possibly suffered by thousand of flights and lakhs of passengers.

What, however, is important for the manufacturers and exporters that the regional rivals too, came under the same sway. If Pak exporters faced set back others too were unable to dispatch their products to foreign markets notably to the wastern customers. However, global aviation chaos in the wake of volcanic dust over European continent has interrupted the country's textile production for at least three weeks. Those exporters who were planning to physically visit various customers had to postpone the venture and million of dollars worth of deal. In this way the rivals faced the same music. Now that the problem is over, approach to customers should be renewed - no- the worried manufacturers and exporters must have by the write up in print deals must have been struck up to the entire satisfaction.

SOWING SHOULD BE MADE SMOOTH:

Since textile exports are good forex earning sector, all cherish cotton should reach its target always beyond 15 million bales. But how much care is taken from sowing in the field to harvest only farmers can tell. The departments relevant to agriculture particularly cotton are littered all over country because it is out and out a farming country. But entire burden of sowing to harvest and supplying in the market areas is farmers'. From sowing to harvest how farmers enjoy a sleep only he knows.

When the department warn them about pest attack knowledge, which is often passed on to the growers who have understanding, know only the cures that were applied by their forefathers. The latest knowledge should be imparted properly, then begins the trail about acquiring pure effective drugs and at reasonable rates.

Growers need help at every step. The sowing is the first step growers tighten their belt without being sure whether water will be available, which authorities should be mindful. But a report datelined Khairpur says the cotton sowing season which is set to start from May 1, in Khairpur and Nashahro Feroze districts may suffer due to reduced water flow in Mirwah, Khairpur West feeder and Rohri canal fed from Sukkur Barrage. However, a former UC Nazim and a progressive grower of district Khairpur informed that if the current situation of water shortage continued it would affect sowing. Who under the situation will be responsible?

MADE SURE DECISION IS QUICK, RIGHT:

Deferring problem for decision taking is not foolery, if it is not for be fooling herds of people seeking solution. That some solution is found so that textile value-added sector could earn better forex for the country requires earnestness. They voiced to the affect that yarn is exported such high quantity that value-added sector either finds hard to avail and avail at reasonable price. So some solution is sought so that value-added, which earns 10/15 percent more forex for the country. But the solution has not been found.

The latest in connection with the "cry" is that government has not slapped regulatory duty (RD) on yarn but has promised to do so. In the meantime, greater wisdom seems to have downed on two concerns. A "Council of Elders" has been formed to decide a possible permanent solution of seemingly ever lasting one. The knowledgeable circles were suggesting a sitting across the table by stakeholders. Though PFCCI efforts were made some time back, but ill ways of life time proved stumbling block." The circles had found dizzying then as at what tool is found to settle the misgiving on permanent basis.

What the harm if all stakeholders take themselves as two wheels carrying the vehicles of economy. All Pakistan's well-wishers pray the council of Elders use some magic wand so that the petty local problem is ever internationalised. Let our weakness remain within the bounds of reason and limits of country's periphery. All sectors leaders should strain minds what they are striving for - for merely personal gains or for overall well being of the country and economy?

Copyright Business Recorder, 2010

 

 

Ground realities favour ban on cotton, yarn exports
S A AZIZ SHAH

KARACHI (May 10 2010): Last week's light rain showers in some cotton areas of Sindh and Punjab have certainly impacted the prospects of next cotton crop. In early sown areas of Sindh and Punjab provinces where crop is on fruiting stage, these rains are reported to have been very beneficial to cotton crop.

However, where sowing is under process, these rain showers would help the soil maintain required level of moisture which was to some extent reduced due to high temperature in last week.

Cotton sowing is going on full swing. Irrigation water supply is reported normal. Overall sowing conditions are good and weather appears conducive for plant developments. Cotton plants are heading towards maturity in early sown areas of Central Punjab and Lower Sindh where harvesting may start from early June month. One ginner of Central Punjab is reported to have offered sale of 200 bales of raw cotton at Rs.6,200 per maund for first week June delivery, to a prominent textile group, an official of the group said.

However, first new crop sale may be concluded around Rs.6,000 level (=US Cents 92.25 /lb f.o.b.Karachi). The perception of the market is that presently the spinning mills are not interested in lowering the price of lint cotton to avail of the maximum bank credit facilities against pledge / hypothecation of their cotton and yarn stocks. This time, the Government has approved some 9 cottonseeds of Bt / hybrid Cotton varieties and have released to growers for commercial sowing in Punjab in 2010-11 season.

Thus in next cotton season, more and more area would be brought under Bt cotton varieties, substantially increasing cotton yield and production in Punjab while Sindh has already been benefited from Bt cotton sowing. Hopefully, monsoon rains would be timely and normal. If all goes well, we may harvest a record high crop of over 15 million local weight bales on estimated sown area of 3.4 million hectares. On better utilisation of spinning capacity due to strong demand of yarn and textile goods this season, domestic cotton consumption should be around 14.8 million bales but it may be around 14.0 million bales because of idling of spinning capacity due to acute shortage of raw cotton. However, next season our domestic consumption may be around 15.5 million bales.

This season, lint cotton prices rocketed up to historically record high level of Rs.6,900 per maund starting from season's lowest level of Rs.3,300 per maund - more than 109 percent increase. This season, all stack-holders across the board have earned fabulous profits. Presently, unsold stock is estimated below the level of 50,000 bales and so the prices are steady between Rs.6,600 and 6,800 per maund of 37.324 Kg ex-gin. As such, new cotton season may take start from the high price level of around Rs. 6,000 per maund, By the end of this cotton crop, domestic spinning mills would be keeping a very low inventory of cotton stocks and same would be the position of spinning mills in neighbouring countries like Bangladesh, Indonesia, China, India, Thailand, Vietnam and Hong Kong. Since Pakistan cotton crop comes one to two months earlier than cotton crops of neighbouring cotton producing countries like India, China and CIS, so Pakistan cotton would be in great demand not in Pakistan but in other neighbouring countries also.

The domestic mills will have to keep new crop lint prices above export parity not to allow entry to foreign buyers. As such, cotton prices in domestic market may not go down deep for at least two three months until harvesting of cotton starts in neighbouring countries and selling pressure mount up. In view of Indian restrictions on exports of raw cotton and yarn, lint cotton and yarn prices in India have eased down considerably and the value-added textile industry which was starving of raw material has found comfortable breathing space.

The demand of Pakistan's value-added textile sector for putting ban on export of raw cotton and yarn is getting popularity and strength. The workers of weaving, knitting, towel manufacturing and RMG units in textile hub city of Faisalabad and other adjoining cities of Punjab have come out on road making demonstrations in favour of their demands. Their leaders have given a call of general strike in the country on Tuesday, the 11th May, 10.

The ground realities are that in view of very high local lint prices, on very limited unsold stocks of less than 50,000 bales, practically there exist no chances of raw cotton exports. As such, cotton export stands banned but official notification is required. As regards yarn exports, it is going on but in limited quantity. No doubt, our spinning mills are reported to have earned huge profits this season but presently the value-added textile industries is fighting for its survival because of acute shortage of cotton yarn in the local market that even at high prices.

This value-added textile sectors employs hundreds of thousand workers and on its closure these workers would become idle and this situation would create lot of law and order and social problems for the country. As such, the government should ban exports of raw cotton and yarn which would not hurt its economy but would benefit it failing which situation may become volatile. Every body knows how important is raw cotton and textile for the economy of our country and we cannot afford to see any dent in this sector.

This season, cotton season started from low rates and reached peak at the end of this season crop but next season would start from high level and would lastly see perhaps the lowest rate of the season in the end. In 2009-10 season, Lower Sindh cotton growers got lower rates of their seed-cotton in comparison with growers of Upper Sindh and Punjab areas, being first in cotton harvesting but next season (2010-11) Lower Sindh growers and some Central Punjab growers who would be harvesting their cotton from early June may get better price than those of other parts.

New cotton season is expected to experience price fluctuations unlike this season when prices mostly maintained bullish trend whole season. As per Cotlooks report, global cotton production in 2009-10 is estimated at 22.116 million tons = 101.55 million 480-lb bales against consumption of 110.85 million 480-lb bales. In 2010-11 cotton season, Cotlooks global production forecast is 112.28 million 480-lb bales and consumption at 113.87 million 480-lb bales. Thus in next cotton season global cotton production would increase by 10.57 percent but consumption may increase by 2.72 percent.

Major share of increase in global cotton production next cotton season would go USA (31.44 percent) India 5.4 percent, Uzbekistan 11.11 percent, Turkey 31.59 percent, Brazil 16 percent, China 7.7 percent, and Egypt 23 percent. In view of over 10 percent increase in world cotton production, world cotton prices are likely to rule between 65-70 cents next season.

Copyright Business Recorder, 2010

 

                        

MONEY WEEK: Is a crisis looming?
RECORDER REVIEW

KARACHI (May 10 2010): The money market welcomed the reimbursement of $656 million due on account of CSF last week. It also seems to have placed its odds in favour of the pending $250 million in war related reimbursement while expecting the release of IMF'

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