Sales Tax Instructions

Sales Tax Instructions, 2009
4. Their various assessable prices may, therefore, be ascertained and
verified if these are the correct prices in the given situations.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to the Collector of Sales Tax Lahore. Copy endorsed to all the Collectors of
Sales Tax/Mirpur(AJ&K), S(ST.Ed.) CBR and S(Retail Tax).]
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C. NO. 3(62) STP/97 (Pt.I) DATED 10 TH SEPTEMBER, 1998
SUBJECT:-
LEVY OF FURTHER TAX OF ONE PER CENT ON SALES
MADE DIRECTLY TO CONSUMER.
I am directed to refer to your letter No. BT 399, dated 20 th July, 1998 on the
above subject and to say that the Board‘s letter of even number dated 4 th July, 1998 also
applies to an importer-cum-retailer and a wholesalers-cum-retailer.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Muhammad Tahir,
Secretary (STP), addressed to M/s. A.F. Ferguson & Co. Chartered Accountants, Karachi with
reference to their letter BT 399, dated 20 th July, 1998.] Copy of letter is reproduced below: --
LETTER BT 399 DATED 20 TH JULY, 1998
The Member (Sales Tax), Central Board of Revenue,
Islamabad.
SUBJECT:
LEVY OF FURTHER TAX OF ONE PER CENT ON SALES MADE
DIRECTLY TO CONSUMER.
With refer to you letter No.1(33)STP/93, dated July 4, 1998 (copy enclosed) wherein it
has been clarified that a manufacturer-cum-retailer could make direct sales to the ultimate
consumers without charging 1 percent further tax provided that:-
* the sale is genuinely made to ordinary consumer for his final consumption and is not in
bulk / wholesale quantities.
* The sale price on which tax is levied, is levied, is genuinely the consumers price, which
the general body of retail traders charge from the general body of consumers.
We understand that the aforesaid clarification is also applicable to an ‗Importer-cum-
Retailer‘ and a ‗Wholesaler-cum-Retailer‘ when the supply is made to the ultimate consumer.
An early response to the above matter will be highly appreciated.
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C. NO. 3(62) STP 97(Pt.I) DATED 10 TH SEPTEMBER, 1998
SUBJECT:-
IMPOSITION OF GENERAL SALES TAX ON COMMERCIAL
IMPORTERS.
I am directed to refer to your letter No. Nil dated 16-7-1998 on the above subject
and to say that sales tax net has been extended to wholesalers and retail stages in the
budget 1998-99. Therefore, with effect from 1 st July, 1998, all importers, wholesalers,
dealers, distributors, commission agents etc. are required to register and pay sales tax @
12.5% on their value of supplies. However, they are entitled to deduct sales tax paid on