Sales Tax Instructions

Sales Tax Instructions, 2009
registered by you if they have addresses of your jurisdiction. In case such sellers have
addresses of a jurisdiction other than your Collectorate, you may inform the respective
Collector of Sales Tax of such details asking them to register such sellers (to be
registered as ―wholesalers‖).
3. You may also consider writing to all Government, semi-Government and
Defense Departments, Public and Private Limited Companies and other persons located
in your jurisdiction authorized to deduct advance tax under section 50(4) of the Income
Tax Ordinance, to purchase sales taxable goods only from such persons as are registered
with the Sales Tax Department and that too against prescribed tax invoices.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Muhammad Tahir,
Secretary (STP), addressed to the Collector of Sales Tax, 312 Khalid Lane, Fort Road, Peshawar
Cantt., with his letter C. No. 5007, dated 20 th August, 1998.] Copy of letter is reproduced below: -
C. NO.5007 DATED 20 TH AUGUST, 1998
The Member (Sales Tax),
Central Board of Revenue, Islamabad.
SUBJECT: COLLECTION OF SALES TAX ON SUPPLIES MADE BY WHOLESALERS
INCLUDING DEALERS AND DISTRIBUTORS.
Kindly refer to the subject cited above.
2. in the Finance Act, 1998, supplies made by wholesalers and distributors were
made liable to be registered under Sales Tax Act, 1990 and to issue sales tax invoices on supplies
made by them.
3. Apart form many wholesalers and distributors who may be in business but may
remain unidentified, we can compulsory register all such wholesalers and distributors who make
supplies to the Government department such as provincial communication and works Pak P. W.
D. provincial and federal department of Health, Education etc.
4. The information regarding such suppliers can be obtained by serving a notice
under section 37 of the Sales tax Act, 1990 on the concerned departments, on receipt of desired
information and after compulsory registration they can be asked to file a return and declare their
business. Recovery of sales tax can also be enforced by asking the office of the Auditor General of
Pakistan not to process such bills, which are not accompanied with sales tax invoice under section
14 of the Sales Tax Act. Similarly, all the buyer departments can be requested by a Sales Tax
Circular to purchase sales taxable goods only from such supplies who are registered under the
Act and are making supplies after issuing a tax invoice.
5. The Board is requested to confirm the above proposal so that the matter may be
initiated further.
(S. A. Alam), Collector.
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C.No.1(102)ST-AIU/98 DATED 17 TH SEPTEMBER, 1998
SUBJECT:-
SALES TAX REGISTRATION OF WHOLESALERS/ DEALERS/
DISTRIBUTORS OF FILTER TOWS/ FILTER RODS USED IN
THE MANUFACTURE OF CIGARETTES.
I am directed to say that a huge quantity of Filter rods/Filter tows are being sold
by the manufacturers to un-registered persons, claiming to be its dealers or distributors or
wholesalers.