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Sales Tax Instructions

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(ii)<br />

(iii)<br />

(iv)<br />

(v)<br />

(vi)<br />

(vii)<br />

<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

National <strong>Tax</strong> Number, if any, of supplier;<br />

<strong>Sales</strong> tax registration, if any, of supplier;<br />

Name and address of buyer;<br />

Value of supplies of taxable goods;<br />

Amount of sales tax deducted; and<br />

Cheque/draft number through which the amount was remitted to the<br />

Collectorate.<br />

9. The above procedure may apply to all bills received (but not cleared/paid<br />

for want of sales tax registration and prescribed tax invoices) in the Accounts Offices by<br />

30 th April, 1999, as a special case.<br />

10. Necessary instructions to the field/subordinate offices may kindly be<br />

issued urgently for early clearance of the withheld cases of payments.<br />

[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary<br />

(STP) addressed to the Auditor General of Pakistan, Islamabad and the Military Accountant<br />

General of Pakistan, Rawalpindi. Copy to all the Collectors of <strong>Sales</strong> tax/Mirpur(AJ&K), Chief<br />

Accounts Officer, Ministry of Foreign Affairs, Islamabad/Karachi, AGPR, Islamabad, Accountant<br />

General, Punjab/Sind/NWFP/Balochistan and S(ST.Edu.),CBR.]<br />

********<br />

C. NO.3(5)STP/99 DATED 15 TH MARCH, 1999<br />

SUBJECT:- CLARIFICATION IN RESPECT OF 1% ADDITIONAL SALES<br />

TAX LEVY FOR MALAKAND DIVISION.<br />

I am directed to refer to your letter C.No.NS/S.<strong>Tax</strong>/14/98, dated 10-03-1999 on<br />

the above subject and to say that your Distributor in Malakand has an option to get<br />

voluntary registration under section 13(4) and 18 of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990, but, then, he<br />

shall have to comply with the provisions of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 and issue prescribed<br />

tax invoices maintain prescribed records and file prescribed monthly Return-cum-<br />

Payment Challan. For such voluntary registration, he may contact Collector of <strong>Sales</strong> <strong>Tax</strong>,<br />

Peshawar.<br />

2. Under section 3(3)(a) of <strong>Sales</strong> <strong>Tax</strong> Act, 1990, the liability to pay the tax<br />

on your supplies is on you and not on your Distributor in Malakand or any other area. For<br />

all your taxable supplies to any un-registered persons, you are also liable to pay the 1%<br />

further tax levied under section 3(1A) thereof. The taxable supplies made to unregistered<br />

persons in Malakand are, therefore, liable to the 1% further tax under section 3(1A) of the<br />

<strong>Sales</strong> <strong>Tax</strong> Act, 1990.<br />

[Issued by the CBR, Islamabad, under the signature of Mr.Muhammad Tahir, Secretary<br />

(STP), addressed to Mr. Nawaz Saiyed, Accounting Manager, Reckitt & Colman (Pak.)Ltd.,<br />

Karachi & copy to the Collector of <strong>Sales</strong> <strong>Tax</strong> (East)Karachi (West)Karachi/Hub(Baluchistan)/<br />

Hyderabad/ Multan/ Faisalabad/Lahore/Gujranwala/Rawalpindi/Peshawar/Mirpur(AJ&K).]<br />

Copy of letter No.NS/S.<strong>Tax</strong>/14/98, dated 10-3-1999 is reproduced below:-<br />

C. NO.NS/S.TAX/14/98, DATED 10 TH MARCH, 1999<br />

S. M. Kazmi,Member <strong>Sales</strong> <strong>Tax</strong>,<br />

Central Board of Revenue, Islamabad.<br />

SUBJECT:<br />

CLARIFICATION IN RESPECT OF 1% ADDITIONAL SALES TAX LEVY

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