Sales Tax Instructions

Sales Tax Instructions, 2009
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C.No.3(62)STP/97-Pt DATED 27 TH AUGUST, 1998
SUBJECT:-
ADDITIONAL SALES TAX.
I am directed to refer to your letter C.No.APEX/CBR/ST/98-07 dated 17.07.1998
on the above subject and to say that a 1% further tax, in addition to the standard rate of
sales tax, is leviable on all taxable supplies to a person other than a registered person.
2. The bank/financial institution, if not a registered person under the Sales
Tax Act, 1990, is liable to receive taxable supplies (from persons other than retailers)
with a 1% further tax under section 3(1A) of the Sales Tax Act, 1990, even if it is
authorized to make deduction of the income tax at source under section 50(4) of the
Income Tax Ordinance, 1979.
3. The question whether a bank passes on the incidence of standard rate of
sales tax and/or of further tax of 1% to its clients does not affect the liability of sales tax
and the further tax leviable under the Sales Tax Act, 1990.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to M/s Appex Printry, Karachi. Copy endorsed to all the Collectors of Sales
Tax/Mirpur (AJ&K) and S(ST.Ed.), CBR.]
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C. NO. 3(62) STP/97,Pt. DATED 27 TH AUGUST, 1998
SUBJECT:-
APPLICABILITY OF SECTION 3(1A).
I am directed to refer to your letter C. No. ST/295/98/785, dated 16th July, 1998,
on the above subject and to say that a 1% further tax, in addition to the standard rate of
sales tax, is leviable on all taxable supplies to a person other than a registered person.
2. The non-resident company, if not a registered person under the Sales Tax
Act, 1990, is liable to receive taxable supplies (from persons other than retailers) with a
1% further tax under section 3(1A) of the Sales Tax Act, 1990, even if it is authorized to
make deduction of income tax at source under section 50(4) of the Income Tax
Ordinance, 1979.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Muhammad Tahir,
Secretary (STP), addressed to M/S. Anjum Asim Shahid & Co., Islamabad, with reference to their
letter C. No.ST/295/98/785, dated 16 th July, 1998.] Copy of letter is reproduced below: --
C.NO. ST/295/98/785, DATED 16 TH AUGUST, 1998