Sales Tax Instructions

Sales Tax Instructions, 2009
4. However, if the taxable activity of such person is spread over in more
than one Sales Tax Collectorates, such a person has option ( not compulsory but optional
and that too at the discretion of the registered person) to have separate registrations for
his various branches, divisions or manufacturing units in respective different
Collectorates in terms of section 16. But for the taxable activity, branches, divisions or
manufacturing units of the same person located in one and the same Collectorate, there
shall be one ( and not more than one) sales tax registration in that very Collectorate.
Option to the "person" to have separate ( or more than one) registration is available only
when he has business in more than one Collectorate and, that too, for Collectorate-wise
registration only. In other words, there should be one registration for one "person" in one
Collectorate and that person can also have one single registration in any one Collectorate
( having his head office/principal office) for all his taxable activity all over Pakistan.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP),CBR.]
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C.NO. 3(48) STP/98 DATED 23 RD DECEMBER, 1998
SUBJECT:-
CLARIFICATION REGARDING DATE OF SUBMISSION OF
SALES TAX RETURN ALONGWITH CHEQUE.
I am directed to refer to your letter No. HAQ/ST-2/98, dated 7.12.1998 on the
subject and cited above and to say that under sub-rule (5) of the rule-5 of the ―filing of
Monthly Returns Rules, 1996‖, notified vide SRO 551(I)/96, dated 01.07.1996, amended
vide SRO 732(I)/98, dated 26.06.1998, read with section 6(2) of the Sales Tax Act, 1990,
―the date of payment, in case of payment through cash or cheque shall be treated as the
date on which the payment is received by the bank‖.
2. In view of the aforesaid legal position the tax paid through a cheque
cleared on 16 th of the month (or thereafter) shall be construed to have been paid after the
expiry of the prescribed date. Such a situation shall attract the provisions of additional
tax/penalties in terms of section 33 and 34 of the Sales Tax Act, 1990.
3. However, in cases of payment through bank draft of pay order, the
provisions of rule 5(4) of the aforesaid filing of Monthly Returns Rules, 1996, apply.
[Issued by the C.B.R., Islamabad, under the signature of Mr.Muhammad Tahir, Secretary
(STP), addressed to Mr. M. K. Haq, Project Manager, M/s. Singe Pakistan Limited, Al-Haroon
Building, 10-Graden Road, G.P.O. Box. 436, Karachi-3.]
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C.NO. 3(82) STP/97 DATED 24 TH DECEMBER, 1998
SUBJECT:-
CHANGE IN RATE OF TAX AND TIME OF SUPPLY
CLARIFICATION REGARDING.