Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:-
PURCHASE OF GOODS – ISSUANCE OF SALES TAX
INVOICES BY MANUFACTURERS/IMPORTERS/ SUPPLIERS.
Most of sales tax exemptions have been withdrawn in the last few years. As such,
all manufacturers of taxable goods and importers are required to register with the Sales
Tax Department and to issue tax invoices in respect of all their sales. At the same time,
physical controls for the collection of sales tax have been replaced by documentary
controls. Hence it is obligatory for all the public sector departments and organizations
including DFIs to make purchases of only tax paid goods. Finance Division‘s Circular
No.4(11)/98, dated 18.4.1998 (copy enclosed) also refers.
2. All Government departments, Public Sector Organizations including
DFIs are advised to insist on production of sales tax invoices whenever they buy taxable
goods from any manufacturer/importer. The production of these invoices may be insisted
upon even when supplies are made by suppliers/contractors. If a supplier claims that he is
neither an importer nor a manufacturer and not authorized to issue tax invoices, he may
be required to produce the sales tax invoice issued by the concerned registered importer/
manufacturers from whom such supplier had procured the goods.
3. These instructions may be circulated amongst all government
departments, public sector organizations, local government bodies and autonomous
bodies including DFIs.
[Issued by the CBR, Islamabad under the signature of Mr. Amjad Ali Khan, Deputy
Secretary (TR), addressed to all Secretaries, Federal Ministries/Division, Islamabad, Chief
Secretary Punjab/NWFP/Sindh/Balochistan/Azad Jammu & Kashmir/Northern Areas, Auditor
General of Pakistan Islamabad, AGPR, Islamabad/Karachi and Provincial AGs.]
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ENCLOSURE
Circular No.F.4(11)/98-COORD-II dated 18 th April, 1998.
SUBJECT:-
INSTRUCTIONS REGARDING PAYMENT OF DUTY AND TAXES AND
PROOF THEREOF ON ALL GOVERNMENT PURCHASES INCLUDING
LOCAL DEFENCE PURCHASES.
Pursuant to the Cabinet Decision dated 23-8-1997, it has been decided that all
Government purchases including local defence purchases should be supported by proof of
payment of duty and taxes and as such the advertisements and tenders documents should include
this condition.
2. All the Government departments, autonomous bodies and public sector enterprises are,
therefore, advised to adhere to the instructions in letter and spirit.
3. The Provincial Governments may issue similar instructions separately.
[Issued by the CBR, Islamabad under the signature of Mr. Anwar-ul-Haque, Section
Officer, Finance Division, (Coord-II Section) addressed to all Secretaries, Federal
Ministries/Division, Islamabad, Chief Secretary Punjab/NWFP/Sindh/Balochistan, Chairman
CBR, Islamabad, all JSs/FAs Finance Division, Islamabad.]
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C.No.4/20-STB/98 DATED 25 TH MAY, 1998
SUBJECT:-
ASSESSABLE VALUES OF STEEL INGOTS.