Sales Tax Instructions

Sales Tax Instructions, 2009
days prior to the date of application
purchases made
for registration
(1) (2) (3) (4)
Value of goods still in stock
on the date of application for
registration
Sales tax on stocks specified in column (5) (input tax) as
on the date of application for registration
(5) (6)
4. Any persons who files any incorrect or false declaration of input tax credit shall
be punishable under section 33 and 37A of the Sales Tax Act, 1990 without prejudice to any other
action under any other provisions of the said Act.
[Issued by the C.B.R., Islamabad, under the signature of Mr. S.M. Kazmi, Additional
Secretary, vide Ex. Ord. Gaz. Of Pak., 1998, Pt. II, P. 1783. File C. No. 2(24) STP/95 (Pt. II).]
********
C. NO. 3(39) STP/98 DATED 21 ST OCTOBER, 1998
SUBJECT:- SRO 825(I)/98, DATED 21 ST JULY, 1998.
It has been decided by the Government to amend Notification No. SRO 825(I)/98
in a manner that the pre-budget mechanism of refund to exporters on accounts of exports
is revived and the refund to the exporters on account of export is the same as was
previously available to them under the rescinded SRO 695(I)/96, dated 22 nd August,
1996.
2. While SRO 825(I)/98 is being amended accordingly, you are advised to
implement the aforesaid decision immediately and the pending refund claims of
manufacturers-cum-exporters may be decided accordingly on merits URGENTLY.
3. The Board again emphasizes that disposal of genuine bona fide and
admissible export refund claims should not be delayed. Delays beyond 30 days shall be
viewed seriously.
4. Exporters and Exporters-cum-Manufacturers may be encouraged to apply
for profiling under SRO 906(I)/98 and it may be ensured that their applications for
profiling are disposed off on merits expeditiously. It may also be ensured that GOLD
Category exporters and Exporter-cum-Manufacturers get the admissible refund within 72
hours while those in SILVER Category get it in 15 days.
5. Please acknowledge receipt.
[Issued by the C.B.R., Islamabad, under the signature of Mr. S.M. Kazmi, Member (Sales
Tax), addressed to the Collector of Sales Tax, (East) Karachi/(West) Karachi/Hub (Baluchistan)/
Hyderabad/ Multan/ Faislabad/ Gujranwala/ Rawalpindi/ Peshawar/ Mirpur (AL &K).]
********
C. NO. 4/56-STB/98 DATED 26 TH OCTOBER, 1998
SUBJECT:-
SALES TAX ON VEHICLES CLEARED UNDER SRO 403(I)/98,
DATED 13.06.1998.