Sales Tax Instructions

Sales Tax Instructions, 2009
For Valves Importers & Dealers Group
(Shaheen Sarwana)Chairman
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C. NO.3(47)STB/98 DATED 5 TH JANUARY, 1999
SUBJECT:- PURCHASE OF DURABLE GOODS FROM REGISTERED
PERSONS AND AGAINST PRESCRIBED TAX INVOICES.
I am directed to refer to your letter No.PA/Misc/Contingent/98-99/289, dated
31.12.1998 on the above subject and to say the copy of the certificate, said to enclose
with the letter number reference, was not found enclosed therewith.
2. ―Suppliers‖ of sales taxable goods to Government / semi-government /
defence departments, autonomous corporation etc., are included in the definition of the
term ―wholesaler including a dealer‖ under section 2(47) of the Sales Tax Act, 1990, and
is distinct from the definition of ―retailer‖ under section 2(28) thereof. While the annual
turnover threshold of Rs. 5 million applies to the ―retailers‖ only, there is no turn-over
threshold for ―wholesaler, dealers, distributors and suppliers‖. Accordingly, all such
wholesalers, dealers, distributors and suppliers of sales taxable goods are liable to sales
tax registration irrespective of their annual turnover. No such certificate (for purpose of
exemption) is acceptable in relation to such suppliers of sales taxable goods to the
Government/semi-government/defence departments, autonomous corporations, Banks,
DFIs, Limited Companies and other such persons authorized to deduct advance tax under
section 50(4) of the Income Tax Ordinance, 1979.
3. A list of persons registered under the Sales Tax Act, 1990, is available on
Internet:stax@isb.Comsats.net.pk.
[Issued by the CBR., Islamabad, under the signature of Mr.Muhammad Tahir, Secretary
(STP), addressed to Mr. Muhammad Ajmal Gondal, Dy. Chief Accounts Officer, Ministry of
Foreign Affairs, Government of Pakistan, Islamabad.]
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C. NO.3(62) STP/97. Pt.I DATED 5 TH JANUARY, 1999
SUBJECT:- SALES TAX ON ―ALCOHOLIC LIQUORS‖
Item No.44 and 49 of Part I of the Fourth Schedule (Federal Legislative List) of
the Constitution of Pakistan provide as hereunder:-
―44.
―49.
Duties of excise, including duties on salt, but not including duties on
alcoholic liquors, opium and other narcotics.‖
Taxes on the sales and purchases of goods imported, exported, produced,
manufactured or consumed.‖
2. Accordingly, while no central excise duty is levied on the production and
manufacture of alcoholic liquors, sales tax, under the Sales Tax Act, 1990, is levied and
collected on the import, production and manufacture of alcoholic liquors.