Sales Tax Instructions

Sales Tax Instructions, 2009
section (4) of section 50 of the Income Tax Ordinance, 1979, is included in the definition
of ―Wholesaler including a dealer‖ under section 2(47) of Sales Tax Act, 1990. It is
further clarified that supplies made in Pakistan by a wholesaler (including a ―dealer‖ as
per the aforesaid definition) is a ―taxable supply‖ under section 2(41) of the Sales Tax
Act, 1990.
2. By whatever name called, a person (including a supplier, contractor,
distributor, etc.) making supply of taxable goods to a person authorized to make
deduction of advance income tax under section 50(4) of the Income Tax Ordinance,
1979, has to register himself under the Sales Tax Act, 1990 and issue tax invoices for
their taxable supplies.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to M/s M. Sadaqat Corporation, Lahore. Copy endorsed to all the Collectors of
Sales Tax/Mirpur(AJ&K) and S(ST.Ed.) CBR.]
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C. NO. 3(56) STP/96 DATED 12 th SEPTEMBER, 1998
SUBJECT:-
NON-ACCEPTANCE OF MONTHLY RETURNS FILED LATE
BY THE DESIGNED BRANCHES OF NATIONAL BANK OF
PAKISTAN.
It has been reported that some of the designated branches of National Bank of
Pakistan are not accepting the monthly Returns from the registered persons after
prescribed due date.
2. It is clarified that registered persons can also submit the monthly returns
after the expiry of due date and the designated branches of NBP should accept and
forward the same to the respective Collectorates of Sales tax who shall proceed against
the late filers under the provisions of Sales Tax Act, 1990 on account of late filling.
However, the receipt of monthly returns may not be denied by the designated branches of
National Bank of Pakistan on account of late filing of monthly returns.
3. I request that suitable instructions may kindly be issued to the Bank
Manager of all the designated branches of National Bank of Pakistan to accept the
prescribed Sales tax returns, whenever presented at the bank counter by a registered
person.
[Issued by the C.B.R., Islamabad, under the signature of Mr. S.M. Kazmi, Member (Sales
Tax) addressed to Mr. Muhammad Mian Soomro, President, National Bank of Pakistan, Karachi;
and Mr. Muhammad Akram, S.E.V.P., National Bank of Pakistan, Karachi.] Copy of letter is
reproduced below: --
NO.MDD/SES/98 DATED 12 TH SEPTEMBER, 1998
The Regional Chief Executive,
National Bank of Pakistan,
Registration Headquarters,