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Sales Tax Instructions

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CERTIFICATE.<br />

<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

I am directed to refer to your letter No.nil dated 24.08.1998 on the subject cited<br />

above and to invite attention to the judgement in W.P. No.1555/97 and 731/98 passed by<br />

the Lahore High Court, Rawalpindi Bench where it has been held that importers in AJ&K<br />

(an area to which the Pakistan‘s <strong>Sales</strong> <strong>Tax</strong> Act, 1990, did not apply) were liable to sales<br />

tax in Pakistan, unless exempted. Similarly, persons in FATA/PATA can apply for<br />

voluntary registration under section 13(4) and/or section 18 of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990<br />

(in relation to their goods entering Pakistan, whether from abroad or from the Tribal<br />

Areas) provided that they give an undertaking that they shall maintain prescribed records,<br />

shall issue tax invoices, shall file prescribed returns with taxes due and shall comply with<br />

the requirements of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990.<br />

2. The Central Board of Revenue regrets its inability to issue any certificate<br />

as desired, for the importers of Tribal Areas. However, if you so elect, you may approach<br />

the Collector of <strong>Sales</strong> <strong>Tax</strong>, Peshawar, for voluntary registration, as stated above.<br />

[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary<br />

(STP) addressed to M/s Vellcon International, Saidu Sharif, SWAT. Copy endorsed to the<br />

Collector of <strong>Sales</strong> <strong>Tax</strong>, Peshawar, Collector of Customs (App/Prev), Karachi, Collector of<br />

Customs (App), Lahore and S(ST.Ed.), CBR.]<br />

********<br />

C.No.3(84)STP/97 DATED 19 TH NOVEMBER, 1998<br />

SUBJECT:-<br />

AMENDMENT OF SALES TAX RETURN – CLARIFICATION<br />

REGARDING.<br />

I am directed to refer to your letter No.nil dated 11.9.98 on the subject cited<br />

above and to say that once a return has been filed in the bank, it cannot be amended.<br />

Under the law only one return is allowed to be filed for a tax period. Revised or amended<br />

return for the same period is not allowed.<br />

2. In case of failing to account for any sales in the monthly return of the<br />

relevant tax period the registered person shall have to deposit the sales tax alongwith<br />

additional tax (if any) through a separate/supplementary Challan or return-cum-challan<br />

which can be filed any time in terms of Board‘s letter C.No.3(56)STP/96 dated 12.9.1990<br />

read with NBP‘s letter No.MDD/ZES/98 dated 12.9.1998 (copy enclosed). However,<br />

such an act will not diminish the liability of additional tax/penalty, as prescribed.<br />

3. In case of non-accountal of any tax paid purchases, resulting in nonadjustment<br />

of admissible tax credits, he may file a refund under section 66 of the <strong>Sales</strong><br />

<strong>Tax</strong> Act, 1990.<br />

[Provision added in the budget 2003-2004]<br />

[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary<br />

(STP) addressed to Mr. Rathore and Company, Lahore. Copy endorsed to all the Collectors of<br />

<strong>Sales</strong> <strong>Tax</strong>/Mirpur(AJ&K) and S(ST.Ed.) CBR.]<br />

********<br />

C.No.3(72)STP/97 DATED 19 TH NOVEMBER, 1998

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