Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO. 2(65) STP/95 DATED 26 TH SEPTEMBER, 1998
SUBJECT:- REGISTRATION OF MANUFACTURER/IMPORTERS
LOCATED IN PATA/FATA.
I am directed refer to your letter No. ST(Reg)FATA/PATA/97/98/450, dated 28-
8-98 on the subject noted above and to say that since the Sales Tax Act, 1990 has not
been extended to FATA/PATA the importers/ manufacturers wholesalers/dealers located
in these areas are not liable to registration under the Act.
2. However, your attention is invited to the judgment in W.P. No. 1555/97
and 731/98 passed by the Lahore High Court, Rawalpindi Bench (copies enclosed once
again) where it has been held that importers in AJ & K (an area to which the Pakistan‘s
Sales Tax Act, 1990, did not apply) were liable to sales tax in Pakistan, unless exempted.
The Board feels that persons in FATA/PATA can apply for voluntary registration under
section 13(4) and/or section 18 of the Sales Tax Act, 1990 (in relation to their goods
entering Pakistan, whether from abroad or from the tribal areas) provided that they give
an undertaking that they shall maintain prescribed record, shall issue tax invoices, shall
file prescribed returns with taxes due and shall comply with the requirements of the Sales
Tax Act, 1990.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Muhammad Tahir,
Secretary (STP), addressed to the Collector of Sales Tax, Custom House, Jamrud Road,
Peshawar.]
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C. NO. 2(65) STP/95 DATED 26 TH SEPTEMBER, 1998
SUBJECT:-
EXEMPTION OF SALES TAX/INCOME TAX.
I am directed to refer to your letter No.nil dated 15.8.1998 on the subject and to
say that under section 3(3)(a) of the Sales Tax Act, 1990, the suppliers of the taxable
goods has to charge and pay the tax. In case you are not a registered person, by virtue of
being located in PATA, the suppliers shall charge and pay a further tax of 1% under
section 3(1A) in addition to the standard rate of 12.5%. In case you have voluntarily
registered under sections 13(4) and/or 18 of the Act, the taxable supplies made to you
shall not be liable to the aforesaid 1% further tax but you shall be liable to maintain
prescribed record, issue tax invoices and file prescribed returns with taxes due.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to M/s Rashid Ali & Brothers, Mingora, SWAT. Copy endorsed to the Collector
of Sales Tax Peshawar and S(ST.Ed.), CBR.]
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C. NO. 2(72) STP/95(Pt.II), DATED 28 TH SEPTEMBER, 1998
SUBJECT:-
ZERO RATED SALES TAX AT IMPORTATION.