Sales Tax Instructions

Sales Tax Instructions, 2009
after the written permission by the Additional Collector, if there are
reasonable grounds to believe that a tax evasion or tax fraud is involved.
The specimen of sales tax register and output register are enclosed.
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OUTPUT TAX REGISTER FOR COMMERCIAL IMPORTERS
Name and address of importer:-
Sales Tax Registration Number:-
(1) (2) (3) (4) (5) (6)
S. No. Invoice
Remarks
No. & date
Total value
of Sales
(Rs.)
Total amount
of Sales Tax
charged (Rs.)
Signature/initial
of authorized
person
SALES TAX REGISTER FOR COMMERCIAL IMPORTERS
Name and address of importer:-
Sales Tax Registration Number:-
(1) (2) (3) (4) (5) (6)
S. No. Bill of Entry L/C No. & Name & address Commodity Quantity
No. & date date of supplier
(7) (8) (9) (10)
Value (Rs.) Amount of Sales tax paid Signature /initial of Remarks
(Rs.)
authorized person
[Issued by the CBR., Islamabad under the signature of Mr. Ahad Nawaz, Secretary
(STP), addressed to the Collector, Sales Tax, (East/West), Karachi /Multan /Hyderabad/Peshawar
/Hub/ Rawalpindi/Gujranwala/Faisalabad/ Lahore.]
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C. NO.3(55)STP/97 DATED 8 TH SEPTEMBER, 1997
SUBJECT:-
REGISTRATION OF WHOLESALERS AND DISTRIBUTORS
I am directed to refer to the subject cited above and to say that such wholesalers,
distributors and retailers, other than those who are required to be registered under section
14 of the Sales Tax Act, 1990, who were voluntarily registered under section 18 for the
issuance of replacement invoices prior to 13-6-1997 ceased to be registered w.e.f. 13-6-