Sales Tax Instructions

Sales Tax Instructions, 2009
2. Under Article 246 of the Constitution ―Zhob District, Loralai District
(excluding Duki Tehsil), Dalbandin Tehsil of Chagai District and Marri and Bugti
territories of Sibi District‖ are the PATA of Baluchistan.
3. However, if you desire, you may make an application for voluntary
registration under section 13(4) and/or under section 18 of the Sales Tax Act, 1990,
provided you give an undertaking to the Collector of Sales Tax that you shall maintain
prescribed record, shall issue tax invoices, shall file prescribed returns, shall deposits
sales tax due and shall comply with all other requirements of the Sales Tax Act, 1990. On
such voluntary registration and compliance of the conditions of the aforesaid undertaking,
you shall become entitled to receive sales taxable goods without the 1 % further tax in
terms of section 3(1A) of the Act and shall also become valid to claim adjustment of
input tax credit as per the law. In case you opt not to voluntarily register, you shall be
liable to receive sales taxable goods from the tariff area of Pakistan only on payment of
the 1 % further tax in addition to the standard rate of 12.5 % and your business activity
shall be restricted to areas within the PATA.
[Issued by the C.B.R., Islamabad, under the signature of Mr.Muhammad Tahir, Secretary
(STP), addressed to Mr. Khawaja Amjad Saeed, Tehsil Road, Loralai, Baluchistan.]
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C.No.2(65)STP/95 DATED 18 TH NOVEMBER, 1998
SUBJECT:- SALES TAX REGISTRATION/TRADE ENLISTMENT