Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the Federal Government, under the signature of Mr. Sarfraz Ahmad Khan,
Additional Secretary, vide Ex. Ord. Gaz. Of Pak., 1998, Pt.II, P.I. File C. No.3(62)STP/97.]
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No.3(62)STP/97.Pt.I DATED 5 TH JANUARY, 1998
SUBJECT:-
PROBLEMS FACED BY THE REGISTRATION DIVISION
COLLECTORATE OF SALES TAX (WEST) KARACHI.
I am directed to refer to your letter No.1/1/Add.Coll/Misc.Corr/Vol. III/97/3320,
dated 17 th September, 1998 on the subject cited above and to say that case of registered
importers who imported machinery on one time basis and presently have applied for
deregistration or are non-filers since their registration, may be finalized in accordance
with section 21 of the Sales tax Act, 1990 read with Board‘s letter of even number dated
18 th June, 1998.
2. Since the computer number for registration are generated by the
computer of every Collectorate itself, therefore, transfer of one registration number from
one Collectorate to the other will not be feasible. This matter may be resolved through
deregistration at West and registraton at East Collectorate simultaneously alongwith the
transfer of record, if any, on Collectorate level.
3. The importer-cum-retailer can have the same (and one) registration
number for import and retail purposes but they will, then, have to file a return on monthly
basis. Quarterly return is prescribed only for such persons who exclusively deal in retail
business as ―retailers‖ and not under any other category.
4. As regard lease/sub-lease, Board has already issued letter C.No.3
(86)STP/97 dated 23 rd November, 1998 (copy enclosed). In case that letter does not
suffice to resolve the point at issue a more specific reference may be made to CBR.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to the Collector of Sales Tax (West) Karachi. Copy alongwith a copy of letter
under reference to all the Collectors of Sales Tax/Mirpur(AJ&K). The S(ST.Ed.),CBR.]
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C.No.3(20)STP/97 DATED 21 ST JANUARY, 1998
SUBJECT:- ISSUANCE OF CONSUMPTION/INSTALLATION
CERTIFICATE.
I am directed to refer to the following instructions issued regarding the subject
cited above (copies enclosed).
(i) Letter C.No.1(25)-CEB/90 dated 25-11-1996.
(ii) Letter C.No.2(57)STP/97 dated 16-5-1997.