Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.3(35)STP/96 DATED 14 TH DECEMBER, 1996
SUBJECT:- LEVY OF TURNOVER TAX
A question has arisen whether the rate of turnover tax is 2% with effect from 1 st
July, 1996?
2. It is confirmed that the rate of turnover tax is 2% with effect from 1 st
July, 1996.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Ahad Nawaz, Secretary
(STP), addressed to the Collector of Sales Tax (East), Karachi; the Collector, Sales Tax, Customs-
House, Lahore; and the Additional Collectors of Sales Tax, Hub/Hyderabad/Multan/Faisalabad/
Gujranwala Rawalpindi /Peshawar.]
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SALES TAX CIRCULAR NO.1/1997 DATED 12 TH JANUARY, 1997
SUBJECT:-
TAXPAYER‘S PROFILE – ARREARS AND REFUNDS.
In view of the fact that the potential of sales tax computer system is not being
optimally utilized to give complete profile of taxpayers specially in respect of penalties,
arrears, and refunds, etc., it has been decided to introduce a procedure, which will be
partly manual but will be effectively supported by the computer cells of the Collectorates.
The following documents are accordingly prescribed and procedure laid down for
necessary information and compliance by all concerned.
(1) An ―Arrear Register‖ in the prescribed form (Annex-I) shall be
maintained by the Assistant Collector (Assessment & Processing) which
will contain the information regarding all adjudication proceedings
whether under section 11 or 36 or any other provisions of the Act. A
―Recovery Register‖ in the prescribed form (Annex-2) shall be
maintained by the Assistant Collector (Enforcement & Collection
Division). Similarly, a ―Refund Payment Register‖ in prescribed form
(Annex-3) shall be maintained by the Audit & Refund Division in each
and every Sales Tax Collectorate.
(2) Whenever an order-in-original is passed by the adjudicating officer, he
will dispatch the following documents to the tax payer.
(i)
(ii)
Copy of order-in-original.
A return-cum-challan form (ST.I/V.2) duly affixed on the
reverse with a block stamp and having following columns duly
filled in by the adjudicating officer or his staff:
(i) Tax payable _______________________