Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to the Collector of Sales Tax Multan. Copy endorsed to all the Collectors of
Sales Tax/Mirpur(AJ&K).]
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C.No.1/54-STT/98 DATED 30 TH NOVEMBER, 1998
SUBJECT:-
FORMAL EXEMPTION OF SALES TAX ON PRE-PAID CARDS
FOR MOBILE CELLULAR SERVICES.
I am directed to refer to your letter No.Nil dated 08.09.1998 on the above subject
and to say that cards incorporating electric integrated circuits falling under PCT heading
8542.1200 while cards incorporating magnetic strips are classified under PCT heading
8523.3000 and 8523.6000, depending upon whether these are recorded or un-recorded.
2. The import, local production and supply of such cards are liable to sales
tax being not exempt. However, the assessable value shall not be the face-value of the
card but the duty-paid value under section 25 or section 25-B of the Customs Act, 1969,
in case of imported un-activated cards. In case of locally produced activated cards, the
price paid by you to the local manufacturer of such un-activated cards shall be the
assessable value. In case the cards are produced by your own-self, the cost-price of the
un-activated card or the open market price of such un-activated cards shall be the
assessable value. However, when such sales tax-paid cards are activated and sold for
purposes intended (i.e. making or receiving telephone calls) no further sales tax shall be
chargeable on such services.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to M/s Instaphone Pakcom Limited, Islamabad. Copy endorsed to all the
Collectors of Sales Tax/Mirpur(AJ&K) and S(ST.Ed.), CBR.]
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SALES TAX GENERAL ORDER NO.8/1998.
C.No.4/37-STB/97 DATED 30 TH NOVEMBER, 1998
SUBJECT:-
PROCEDURE TO REGULATE EXEMPTION OF SALES TAX
ON SUPPLY OF COTTON SEED WHICH IS USED IN THE
MANUFACTURE OF COTTON SEED OIL BY THE
REGISTERED PERSONS.
In supersession of Sales Tax General Order 1/97, dated 15.7.1997, the following
procedure is prescribed for collection of sales tax on cotton-seed purchased by registered
persons:-
(a)
Registered ginners will supply cotton-seed to registered oil mills/solvent
plants against tax invoice. The registered oil mills/solvent plant will
remit amount of sales tax payable on the cotton-seed during a tax period
to the registered ginner by the 10 th of the following month through a
bank draft for the sales tax amount in the name of Collector of Sales Tax
where the ginning unit is registered in terms of Rule 6(4) of the Special
Procedure for Ginning Industry Rules, 1996;