Sales Tax Instructions

Sales Tax Instructions, 2009
(vi)
Collector of Sales Tax, Faisalabad‘s C. No. A (Admn) 35/98/ P-III/1096,
dated 21.09.98:
(vii)
Collector of Sales Tax, Lahore‘s C. No. IV (2) ST/53/98 pt-6/141, dated
11.09.98.
(viii) Collector of Sales Tax, Gujranwala‘s C. No. 2947, dated 17.09.1998.
(ix)
(x)
Collector of Sales Tax, Rawalpindi‘s C. No. HQ/Tech/ Misc/
19/95/2266, dated 17.09.1998; and
Collector of Sales Tax, Peshawar‘s C. No. IV-ST (Tech)/98/ 1038, dated
09.09.1998.
2. The Board is pleased to confirm that no such ―purchase register‖ and/or
―sales register‖ has been prescribed by the CBR and also that Board does not intend
doing so.
3. The records prescribed are specified under section 22 of the Sales tax
Act, 1990, Clauses (a) and (b) of section 22 (1) indicate the type of information required
to be incorporated in the records of supplies and records of purchases to maintained by a
registered person, besides the other records to be maintained under clauses (c), (d) and (e)
of the said action 22 (1).
4. The complaints, as and when received, regarding excessive records and
registers in Sales Tax may be disposed off accordingly, as VAT-style record keeping is
meant to be taxpayers friendly and not cumbersome or excessive.
[Issued by the C.B.R Islamabad under the signature of Mr. Nisar Muhammad Secretary
(STT), addressed to the Collector to Collectorates of Sales tax (east) Karachi (West)/Hub
(Balouchistan)/ Hyderabad/ Gujranwala/ Lahore/ Rawalpindi/ Peshawar/ Mirpur (AJ&K) with
their letter of even number, dated 31 st August 1998].
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C. NO. 3(62) STP/97.STP (Pt.-10), DATED 20 TH OCTOBER, 1998
SUBJECT:-
SALES TAX ON CHAIN OF SUPER MARKETS V/S SMALL
STORES.
I am directed to refer to your letter No. RS/98/188, dated 11-8-1998 on the
subject cited above and to say that all retailers whose annual turnover from supplies,
whether taxable or otherwise, made in any tax period during last 12 months ending any
tax period exceeds five million rupees, are required to be registered under the Sales Tax
Act, 1990. Such retailers are required to charge and pay sales tax @ 12.5% on their
taxable supplies
2. In order to avail of the input tax credit facilities available under the Sales
Tax Act, you are advised to acquire goods from registered persons (manufacturers,