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Sales Tax Instructions

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(b)<br />

(c)<br />

(d)<br />

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

Registered ginning unit will deposit draft of sales tax received from<br />

registered oil mills/solvent plant in the authorized branch of National<br />

Bank of Pakistan by the 15 th day of the following month and submit a<br />

monthly return as prescribed under Rule 6(4) of the Special procedure<br />

for Ginning Rules, 1996 to Collector by the 20 th day of the following<br />

month;<br />

Registered oil mills/solvent units will claim input of sales tax paid on<br />

cotton-seed in their monthly returns; and<br />

Excess amount of input claimed by registered oil mills/solvent plants will<br />

be refunded to them within 30 days of filing of returns as a special case.<br />

[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]<br />

[Issued by the CBR, Islamabad under the signature of Mr. Abdul Basit Chaudhry,<br />

Secretary (STB).]<br />

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

C.No. 7(2)STC/98 DATED 30 TH NOVEMBER, 1998<br />

SUBJECT:- ORDER (SALES TAX)<br />

The Government of Pakistan is pleased to make the following order for the grant<br />

of reward to the following categories of persons:<br />

(a)<br />

Persons giving information leading to detection of an un- registered<br />

person and/or leading to detection of evasion or non-assessment and<br />

short-assessment of sales tax or detection of payment of inadmissible<br />

refunds or of input tax credits/adjustments.<br />

(b)<br />

Officer and staff of sales tax department or other Government Agencies,<br />

who are actually involved in detection of an un- registered person and/or<br />

in detection of evasion or non- assessment and short-assessment of<br />

sales tax or detection of payment of inadmissible refunds or of input tax<br />

credits/adjustments.

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