Sales Tax Instructions

Sales Tax Instructions, 2009
____________________________________ ), to the Government of Pakistan within
seven days of the receipt of demand from the Collector of Sales Tax or his Sales Tax
Officer______________________, duly authorized by him in this behalf, without delay
and default, on the happening of any of the following events, whichever is earlier:--
(i) Honourable ____________________ High Court's Order, if any, altering
its interim order dated ___________________ in a manner that the
amount becomes payable to the Government; or
(ii) Afflux of time on expiry of the prescribed period in terms of clause (4-A)
(iii)
of Article 199 of the Constitution of Pakistan; or
Honourable _____________________ High Court's judgement in W.P.
No._______________________ as and when passed, holding that the
sales tax involved in the bank guarantee was payable by the petitioner
M/s._________________________
Authorised signature of the Bank
Authorised signature of the Bank with Official bank Seal.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
[Issued by the CBR, Islamabad, under the signature of Mr. Zulfiqar A.Kazmi, Secretary
(STP),CBR.]
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C. NO.3(78)STM/98 DATED 18 TH FEBRUARY , 1999
SUBJECT:- REFUND CLAIMS PENDING ON ACCOUNT OF
VERIFICATION OF DEPOSIT OF INPUT TAX
I am directed to advise you to form a task force headed by a Senior
Auditor/Deputy Superintendent and comprising two or three Auditors/ Inspectors, as
members exclusively for verification of invoices received from other Collectorates for
verification.
2. The Task Force, so formed, should ensure verification of every invoice,
so received, within 21 days of its receipt in the Collectorate.
3. Any complaint about delay or default in verification of invoices should
be viewed seriously.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Akhtar Zaman Khattak,
Secretary (STM), addressed to Collector of Sales Tax, (East/West)Karachi/Lahore/ Gujranwala
/Faisalabad/ Multan/Peshawar/Rawalpindi/ Hyderabad/Hub(Baluchistan)/Mirpur (AJ&K).]
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C.No.4/47-STB/98 DATED 13 TH MARCH, 1999
SUBJECT:- SALES TAX ON SUPPLIES MADE TO GOVERNMENT/ SEMI-
GOVERNMENT/DEFENCE DEPARTMENTS AND
AUTONOMOUS CORPORATIONS AUTHORIZED TO
DEDUCT ADVANCE TAX UNDER SECTION 50(4) OF THE
INCOME TAX ORDINANCE, 1979.