Sales Tax Instructions

Sales Tax Instructions, 2009
NON-ACCEPTANCE OF MONTHLY RETURNS FILED LATE BY THE DESIGNATED
BRANCHES OF NATIONAL BANK OF PAKISTAN
We have received a fax No.3(56)STP/96, dated 12 th September, 1998 from Mr.S.M. Kazimi,
Member (Sales Tax), Central Board of revenue, Government of Pakistan, Islamabad regarding the
above subject. The contents of the same are reproduced for immaculate compliance by all
designated branches in your region.
Quote:
It has been reported that some of the designated branches of National Bank of Pakistan
are not accepting the Monthly Returns from the registered person after the prescribed
due date.
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 fowrad 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 filing. 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.
I request that suitable instructions may kindly be issued to the Bank Managers of all the
designated branches of National Bank of Pakistan to accept the prescribed Sales Tax
Returns wherever presented at the Bank counter by a registered person.
Unquote
Please acknowledge receipt and confirm that needful has been done.
Yours faithfully,
(Amin Akhtar)
(Executive Vice President)
********
C. NO. 1(47) S(STJ)/97 DATED 14 TH SEPTEMBER, 1998
SUBJECT:-
BANK GUARANTEE.
I am directed to refer to Collectors meeting held in CBR on 13 th September, 1998
and please find enclosed format of the Bank Guarantee to be accepted in Court cases.
DRAFT OF BANK GAURANTEE
We----------------------------------------------do herby bind over selves
(Bank)
on behalf of M/s. Best Way Cement Ltd., to pay to the Government of Pakistan through
the Collector of Sales Tax, Rawalpindi an amount of Rs.------------(Rupees------------------
--------only) being sales tax involved in writ petition No. 478/1997 filed by M/s. Best
Way Cement Ltd., in the Lahore High Court, Rawalpindi Bench.
2. This unconditional guarantee shall be binding on us till decision of the
case in W.P. No. 478/97 we agree and undertake to make payment of the above sum duty
amounting to Rs.---------------(Rupees-------------------------------),
to the Government of Pakistan within 7 days of the receipt of demand from the Collector
of Sales Tax, Rawalpindi, or his Sales Tax Officers duly authorized in this behalf,
without question, on the happening of any of the following events, whichever is earlier: --