Sales Tax Instructions

Sales Tax Instructions, 2009
(a)
Gather information on the potential of sales tax registration on retailers
by: --
(i)
(ii)
(iii)
(iv)
Coordinating with income tax authorities and obtaining
information about retailers declaring annual turnover exceeding
Rs. 5 million and also those declaring it to be exceeding Rs. 4
million;
Finding from the T.E.C Challans the retailers who paid T.E.C.
fee of Rs. 10,000/- and Rs. 7,000/- during 1997-98; and
Conducting SECRET market surveys;
The terms like ―General Sales Tax‖ and ―Value Added Tax‖,
being used in the country, in fact refer only to the sales tax
leviable under Sales Tax Act, 1990. These two terms as such do
not appear in the Act. It is only the sales tax, which has been
imposed in a VAT-mode and is being charged.
Any other query may be addressed to the Taxpayers Information Centers
established in each Collectorate to Sales Tax in Pakistan.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Muhammad Tahir,
Secretary (STP), addressed to the Collector of Sales Tax, Collectorate of Sales Tax, (East)
Karachi/(West) Karachi/Hub (Baluchistan)/Hyderabad/Multan/Faisalabad/Lahore/Gujrnawala/
Rawalpindi/Peshawar/Mirpur (AJ &K).]
********
C.No.1(33)STP/93 DATED 9 TH SEPTEMBER, 1998
SUBJECT:-
CLARIFICATION.
I am directed to refer to your letter No.IV(2)ST/52/98/Pt-5/379 dated 24 th
August, 1998 on the subject cited above and to say that the contents of your letter
No.IV(2)ST/52/98/Pt.5/3602 dated 22.8.1998 are confirmed as correct in law.
2. However, M/s New Shalimar Steel appear to have been issued one single
consolidated Registration No.03-10-7326-015-55 registering them as (i) Manufacturer;
(ii) Distributor; (iii) Wholesaler and (iv) Retailer, also specifying various manufacturing
points and sales points.
3. It is expected that in their various capacities of single registration, they
assess the goods on the basis of ex-factory price, wholesale price and retail prices, as the
case may be. The goods supplied to un-registered persons at the ex-factory price and at
the wholesaler/distributors‘ price shall be levied to the 1% further tax.