Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP), CBR.]
********
C.NO.1 (224) ST-AIU/98 DATED 15 TH DECEMBER, 1998
SUBJECT:- PURCAHSE OF SALES TAXABLE GOODS FROM PERSON
REGISTERD UNDER THE SALES TAX ACT, 1990 AND
AGAINST TAX INVOICES ISSUED BY SUCH REGISTERED
SUPPLIERS.
I am directed to say that during to say that during the last Collectors conference
in Islamabad. The Member (Sales Tax) had directed the Collectors to visit AGPRs/A.G.
Offices / District Account Offices in their respective jurisdiction and obtained
photocopies of all vouchers/bills/ invoices of purchases of sales taxable goods by various
Ministries/Department/Offices as have been paid by the AGPR on or after 01.07.1998.
Similarly, Collectors were advised to visit the heads of various autonomous corporations
located in their jurisdiction. (e.g. WAPDA, KESC , SNGPC, OGDC, P.A. Airlines, Aero
Asia, Bhoja Airlines, CAA, NBP, HBL, UBL, ABL, MCB Pak steel, NDFC, NIT, BEL ,
Municipal corporation/committees, PSO, PBS CLATEX, KDA, BDA, CDA, LDA, H&A
Text Book Boards, Board of Intermediate & Secondary Educations, University etc., etc.,
etc.,) and obtained from them photocopies of all purchase Orders/Vouchers/Bills of sales
taxable good purchased after 01.07.1998. It was also advised by the Member (Sales Tax)
that for the Vouchers/bills/invoices relating to your jurisdiction, you shall yourself take
action to verify and ensure that the suppliers were registered ones, that goods were
supplied against tax invoices issued by such registered suppliers and that goods the sales
tax due were paid in the treasury. For violators and evaders, compulsory registration of
the suppliers and recovery action was to be taken by you. As regards suppliers located
outside your jurisdiction, you were advised to send copies of such vouchers/bill/invoices
to the respective collectors of sales tax (under imitation to STM section of CBR) for
similar action.
2. It appears that your have not taken any action so far in compliance of that
aforesaid direction.
3. You are advised to taken necessary action in this regard URGENTLY
and on regular basis. You should make personal visit instead of writing letters to
AGPRs/AG Officers/DAOS/Autonomous Corporations. Board expects that Collectorates
shall achieve tangible results in this manner.
4. You may send a consolidated monthly report about actions taken by you
in compliance of this letter and results achieved. Your MONTHLY compliance report
may reach secretary (ST-AIU) and S (STM), CBR, separately by the 5 th of every month
following the month to which it relates. The first report should reach the aforesaid 2
officers of CBR by 05.01.1999.
[Issued by the C.B.R Islamabad, under the signature of Mr. Abrar Ahmad Khan, Chief
(Sales Tax-II), addressed to the Collector, Collectorates of Sales Tax. (East/West) Karachi/