Sales Tax Instructions

Sales Tax Instructions, 2009
―29. In consequence of the above, the inevitable conclusion is that all interim
orders passed by this Court which relate to or affect public revenue stand vacated
and there is no further power vested in this Court either to extend the life of an
interim order already passed or to issue another order of the same nature.‖
2. You are requested to give a copy of this judgement to all the Government
lawyers and proceed with recovery of dues where the stay order has expired with the
afflux of time in terms of Article 199(4A) of the Constitution.
3. Compliance may please be ensured.
[Issued by the CBR, Islamabad under the signature of Mrs. Robina Ather, Secretary
(STJ) addressed to all the Collectors of Sales Tax. Copy endorsed to S(ST.Ed.), CBR .]
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C. NO. 2(38) STP/97 DATED 10 TH NOVEMBER, 1998
SUBJECT:-
HARASSMENT OF SALES TAX/CUSTOMS DEPARTMENT.
I am directed to enclose copy of letter C. No. ST/07/98, dated 17.10.1998
received on the above subject from Haji Amir Rehman, Swat Trade & Industry Wing,
and to say that while CBR agrees that the application of the Sales Tax Act, 1990, has not
yet been extended to N.A/FATA/PATA, the provisions of voluntary registration under
section 13(4) and section 18 of the Sales Tax Act, 1990, are still available at the option of
the person residing in NA/FATA/PATA but importing and purchasing from or selling
and supplying to the tariff areas of Pakistan. If such a person, applying for voluntary
registration under section 18 of the Sales Tax Act, quotes (and gives copies of) his NTN
number (if applicable), NIC Number, import Registration Number, Export Registration
Number, Bank‘s reference, respective Chambers/ Associations‘ membership certificate,
etc., he should be allowed voluntary registration, if he also gives undertaking on a nonjudicial
stamped paper (attested by an Oath Commissioner/Notary Public) that: --
(1) He is applying for voluntary registration under the Sales Tax Act, 1990; and
(2) After getting so voluntarily registered, he shall: --
(a) Issue tax invoices for his sales/supplies;
(b) Maintain the record prescribed under the Sales Tax Act, 1990;
(c) File the prescribed Returns-cum-Payments Challans regularly and
shall pay the taxes due; and
(d) Comply with all provisions of the Sales Tax Act, 1990, and the
rules made there under.
2. In case you agree with the above procedure, please issue a suitable reply
to the applicant and all other such applicants for voluntary Sales Tax Registration. In case
you have any reservation, disagreement or query regarding the aforesaid advise, please
write to the CBR in detail giving your view point and recommendations.