Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Mr. Akhtar Ali, Secretary (STP)
addressed to the Collector of Sales Tax Lahore. Copy endorsed to all the Collectors of Sales
Tax/Mirpur(AJ&K) and S(ST.Ed.),CBR .]
f********
C.No.2(65)STP/95 DATED 3 RD AUGUST, 1998
SUBJECT:-
SALES TAX PAYMENT IN MINGORA/SWAT.
I am directed to refer to your letter No.nil, dated 7.7.1998 on the above subject
and to say that any person who is not required to be registered, may make an application
for voluntary registration under section 18 of the Sales Tax Act, 1990. After registration,
he may pay sales tax otherwise leviable to a registered person. Secondly, such a person
can also opt to get himself registered in the jurisdiction of the Collectorate where his head
office or business premises are located or where his business records are kept.
2. It is expected that your queries have been replied. However, if you have any
other queries, you may approach Tax Payers Information Centre of any Collectorate of
Sales Tax in Pakistan.
[Issued by the CBR, Islamabad under the signature of Mr. Akhtar Ali, Secretary (STP)
addressed to M/s Group of Cosmetics Manufacturers & Toiletries, Mingora (Swat). Copy
endorsed to all the Collectors of Sales Tax/Mirpur (AJ&K) and S(ST.Ed.), CBR.]
********
C. NO. 9(33) STT/62-Pt.I DATED 3 RD AUGUST, 1998
SUBJECT:-
SALES TAX ON HOUSE HOLD INSECTICIDES.
I am directed to refer to your letter No. Nil, dated 23 rd July, 1998 on the above
subject and to say that ―insecticides, pesticides, fungicides and herbicides or weedicides,
for agricultural purposes ― classified under PCT heading 38.08 are exempt from sales tax.
2. Non-agricultural insecticides, whether imported or locally produced are
not exempt from sales tax w.e.f. the 12 th June 1998.
3. The Board has considered your request for exemption from sales tax on
locally produced household insecticides and regrets its inability to accede to it.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Nisar Muhammad,
Secretary (STT), being addressed to Pakistan insecticides Formulators‘ Association, D/33, Estate
Avenue SITE, Karachi-75700 with reference to your letter No. Nil, Dated 23 rd July 1998.]
********
C. NO. 1/73-STT/98 DATED 8 TH AUGUST, 1998
SUBJECT:-
EXEMPTION OF SALES TAX ON HURRICANE LANTERN