Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR., Islamabad, under the signature of Mr. Muhammad Tahir, Secretary
(STP), addressed to Mr. M. Naeem, Chief Executive, M/S. Shahnawaz Ltd., Karachi, with
reference to their letter No. Nil, dated 29 th August, 1998.] Copy of letter is reproduced below: --
LETTER NO.NIL, DATED 29 TH AUGUST, 1998
Mr. Mushtaq Kazmi,
Member Sales Tax,
Central Board of Revenue, Islamabad.
SUB: PAYMENT OF SALES TAX BY GOVERNMENT DEPARTMENTS,
PRIVILEGED AGENCIES AND PRIVILEGED PERSONNEL.
According to Sales Tax Rules, all government departments, privileged agencies and
privileges personnel, are required to pay Sales Tax. However, our experience with such customers
is to the contrary.
The Government agencies are refusing to pay Sales Tax on the grounds that they have
not received clear instructions through proper channels from the competent authorities, neither
have they been provided any budget for this purpose.
This is the situation in all provincial departments, Military Accountant General and
AGPR Field Offices.
The diplomatic agencies and personnel are also refusing t pay Sales Tax. According to
them, they are from all local taxes. They are of the view that unless clear understanding is
reached between them and the Ministry of Foreign Affairs, they will not make any payment
towards Sales Tax.
In light of above, we feel helpless in implementing your instruction. You are requested to
take further necessary action in this regard advise us how we should proceed in this matter.
Thanking you for your understanding, we remain.
M. NAEEM
(Chief Executive)
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C. NO. 4/42-STB/98 DATED 8 TH SEPTEMBER, 1998
SUBJECT:-
FIXED SALE S TAX/EXCISE ON 26 COMMODITIES.
I am directed to refer to your letter No. FAST/27/CBR/98, dated 2-9-1998, on the
above subject and to say that fixed sales tax schemes are no longer in operation since of
01 July, 1998. Your attention is invited, in this regard, to the Federal Government‘s
Notification No. SRO 577(I)/98, dated 12-6-1998.
2. All the units which paid fixed sales tax during 1997-98 may be advised
to pay sales tax under the invoice-based GST regime w.e.f. 1-7-1998 under Sales Tax
Act, 1990 or under the turnover scheme, if they qualify the conditions of section 3A of
the said Act.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Basit Chaudhry,
Second Secretary (Sales Tax Budget), addressed to Mr. Fida Hussain Soomro, Chairman,
Federation of Associations Paying Fixed Sales Tax, G-18, 19-Al-Yusuf Chamber, Shahra-e-
Liaquat, New Charlli, Karachi.]
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C. NO. 5(1) STP/98, DATED 9 TH SEPTEMBER, 1998