Sales Tax Instructions

Sales Tax Instructions, 2009
1022 Procurement of DTRE
approved input goods
from bonded warehouse.
1023 Amendment in Customs
General Order No.12 of
2002 dated 15 th June,
2002
1024 Taxable goods manufactured/produced
in non-tari
ff areas and subsequently
brought to tariff areas.
1025 Determination of minim
um tax liability. [Rescind
ed vide STGO No.3 of 2004
dated 12 th June, 2004]
1026 New format of sales tax
return.
1027 Duty and tax remission
against international
tender to WAPDA.
C. No. 4 (8)/2001
– DTRE dated
17 th November,
2003
C.NO.4(8)/2003-
DTRE dated 21 st
November, 2003
C. No. 2(38)STP
/97 (Vol-I), dated
25 th November,
2003
Sales Tax Gene
ral Order No.5 of
2003 dated 5 th
December, 2003
C.No.3(13)St-L&
P/2003 dated 8 th
December, 2003
C.No.4(13)DTRE
/2003 dated 9 th
December, 2003
DTRE approved person can
purchase inputs free of duti
es/taxes from an importer
whose goods are in a public
bonded warehouse.
Amendment in Customs
General Order No.12 of
2002 regarding DTRE.
Goods manufactured in
FATA/PATA & supplied in
the tariff area by wholesaler
and distributor are taxable.
Conditions to determine
minimum tax liability of a
registered person who fails
to file a return.
New format of sales tax
return.
DTRE facility available
against supplies for interna
tional tenders of WAPDA.
944
945
946
946
947
950
1028 Case file of M/S A. H.
International (Pvt.) Ltd.,
Karachi.
1029 New format of monthly
sales tax return.
1030 Request for transfer duty
and taxes free input
unutilized goods from
DTRE approval of the
same exporter.
1031 Additional checks for
refund claims pertaining
to exports to USA, Saudi
Arabia and other low
tariff middle eastern,
African and South East
Asian countries.
C.NO.4(5)DTRE/
2003 dated 9 th
December, 2003
C.No.3(13)St-L&
P/2003, dt 12 th
December, 2003
C.No.4(7) DTRE
/2003, dated 17 th
December, 2003
C. No. 5(147) ST
-Int. Audit /2002
dated 18 th
December, 2003
DTRE application to be
decided on merit provided
no tax evasion/ tax refund n
detected in the audit.
New format of monthly
sales tax return.
DTRE quota can be used
for new DTRE approval of
the same exporter.
Checks to be adopted for
sanctioning of refund
claims pertaining to exports
low and high tariff
countries.
951
951
952
953