Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:- ENTITLEMENT OF INPUT TAX CREDIT UNDER SECTION 59
OF THE SALES TAX ACT, 1990 TO VOLUNTARY
REGISTERED PERSONS.
I am directed to refer to your letter C.No.IV-ST(Audit)89/ 97/ 4361 dated
27.7.1998 on the above subject and to say that the omitted section 59 of the Sales Tax
Act, 1990, clearly indicated that the entitlement of input tax credit was available to those
registrants only which were registered under section 14 of the Sales Tax Act, 1990.
Therefore, the voluntary registrants under section 18 ibid were not entitled to claim input
credit under section 59 of the Sales Tax Act, 1990.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to Collector of Sales Tax, Peshawar. Copy endorsed to all the other Collectors
of Sales Tax/Mirpur(AJ&K) and S(ST.Ed.), CBR.]
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C.No.3(22)STP/98 DATED 3 RD SEPTEMBER, 1998
SUBJECT:- LEVY OF 1% ADDITIONAL SALES TAX ON NON
REGISTERED PERSONS.
I am directed to refer to your letter No.MNA-3010/02 dated 23.07.1998 on the
above subject and to say that the following procedure may be adopted by PSO to avoid
any complications:-
i) PSO may obtain a single registration in a Collectorate where its
manufacturing premises are located or where its business records are
kept.
ii) The consignments can be sent by PSO to its storage networks located at
different parts of the country without payment of sales tax.
iii) When the supply is made to the distributors/dealers/ commission agents/
retailers from these storage/depots, same shall be treated as the time of
supply for the purpose of levy and payment of sales tax.
iv)
The return to be filed upto 15 th of the next month should reflect all their
sales made during the relevant tax period.
v) If supplies from storage/depots are made to registered persons, 12.5% tax
may be charged and in case of supply to un-registered person, 1% further
tax may also be charged, in addition to the standard rate of 12.5% tax.
2. Further queries, if any, may be directed towards the relevant Collector of
Sales Tax.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to M/s P.S.O. Karachi. Copy endorsed to all the Collectors of Sales
Tax/Mirpur(AJ&K), and S(ST.Ed.), CBR .]
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C. NO. 2. (98) STP/95.Pt. DATED 3 RD SEPTEMBER, 1998
SUBJECT:-
LEVY OF THE SALES TAX UNDER SRO. 582(I)/98, DATED 12 TH