Sales Tax Instructions

Sales Tax Instructions, 2009
PREFACE
This is the second edition of the Sales Tax Instructions. I compiled the
first edition while posted as Secretary (Sales Tax Budget) in the Federal Board of
Revenue, Islamabad and published in 2003. I collected a lot of material with the
intention to write a comprehensive commentary on sales tax law, but keeping the
demand of such letters in view I decided to publish the book. The book has now
been updated. Hopefully I shall be able to complete the commentary, too, in near
future. This also constitutes history of sales tax and gives an overview of
development in the sales tax regime.
The present book comprises of three volumes and contains sales tax
general orders, ordinances, budget instructions, classifications, circulars, rulings,
clarifications, instructions on imports, exports, DTRE etc. from 1990 and
onwards. Though a number of these are redundant now but I have deliberately
included as these are required by the department, tax payers and tax practitioners
in litigation or disposal of old cases.
For ease of referencing three indices have been prepared i.e.,
Chronological Index, Section-wise Index and Alphabetical index. Normally the
subject does not indicate the actual content of the letter, so a column of "brief
contents‖ has been added in all indices which gives the gist of the letter. Despite
this the readers are requested not to entirely bank on this gist and go through the
actual contents.
In section-wise index one can find details of all instructions pertaining to a
particular section. Since a section covers more than one topics, all such topics
have been included in the index e.g., under section 4 the topics like zero-rate,
diplomats, DTRE, duty free shops, exports, export processing zone, international
tenders, stores & provisions for international flights/conveyance have been
included.
There are several instructions under a subject which cannot be covered by
one section like bailing hoops, budget instructions, cabinet decision, carpets/hand
knotted carpets, cement, classification rulings, CNG kits, coal, common tax
identifier, computer, contraceptives, electricity, fertilizer, fire fighting vehicles,
footwear, fork lift truck, govt. departments purchases, insurance claims, inter tax
refund/adjustment, jewelers, liquor, mild steel product, milk/milk based food
preparation , mining and quarrying, paper & paper board, plant & machinery,
plastic goods, postage stamps, reward, rice etc. All such headings may be seen
under Alphabetical Index which has now been placed at the end of the book in
this edition.