Sales Tax Instructions

Sales Tax Instructions, 2009
(placed as Annex-I and Annex-II of this letter) and claimed that these bound Registers are
available in the market and the Sales Tax Collectorates insist on its regular maintenance.
2. Kindly inform if these registers were prescribed /approved by the CBR.
If so, a copy of the Board‘s authorization may be sent. No such register appears to have
been prescribed under section 22 of the Sales Tax Act, 1990.
3. The Board agrees that reproduction of each minute detail of the invoice
in the Purchase/Sale Register involves cost (in terms of time and manpower) for the
registered persons. When a registered person is obliged to keep, retain and maintain the
records (tax invoices) of supplies and purchases under clauses (a) and (b), respectively, of
section 22 of the Act, the entries in a simplified register (as per the drafts at Annex-III
and Annex-IV) may suffice.
4. You are requested to reply to the query at paragraph 2 above and also to
send your views on paragraph 3 above URGENTLY so as to reach CBR by 12.09.1998.
[See letter C. No. 3(26)/98-STP dated 15 th October, 1998 for complete clarification]
[Issued by the C.B.R., Islamabad, under the signature of Mr. Muhammad Tahir,
Secretary (STP), addressed to the Collector of Sales Tax, (East) Karachi/ (West) Karachi/Hub
(Baluchistan)/ Hyderabad/ Multan/ Faisalabad/ Lahore/ Gujranwala/ Rawalpindi/ Peshawar/
Mirpur-A.J. & K]
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SALES TAX GENERAL ORDER NO.6/1998.
No.2(24)STP/95(Pt.2) DATED 31 ST AUGUST, 1998
SUBJECT:- CORRIGENDUM TO SALES TAX GENERAL ORDER
NO.02/1998.
In the Sales Tax General Order No.2/1998, dated 29 th June,1998, in the second
paragraph, after the words, figures and commas "section 59 of the Sales Tax Act, 1990",
the words and figures "to persons registered under section 14 of the Act" shall be
inserted.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP), vide C.No.2(24)STP/95(Pt.2).]
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C. NO. IV (2) ST/52/98/Pt. 4/3773 DATED 1 ST SEPTEMBER, 1998
SUBJECT:-
CALRIFICATION RAGARDING ADJUSTMENT OF INPUT TAX
AGAINST OUTPUT TAX ON COMPONENTS, CONSUMABALE
AND SPARE PARTS OF PLANT AND MACHINERY WITH
REFERENCE TO SRO. 578(I)/98, DATED 12.06.98.