Sales Tax Instructions

Sales Tax Instructions, 2009
purchase sales taxable goods from only such persons as are registered under the Sales
Tax Act, 1990, and that too against the prescribed tax invoices issued by such registered
suppliers.
3. A copy of the clarification C. NO.4/47-STB, dated 13.03.1998 sent to the
Auditor General of Pakistan and MAG in this regard is enclosed for your guidance too.
4. The number of persons registered under the Sales Tax Act, 1990, now
exceeds 55,000 and can be visited on website www.stax.gov.pk.
5. For any further clarification, you or your Centers may approach the
respective Collector of Sales Tax.
6. Kindly send the list of your approved suppliers to the CBR URGENTLY.
[Issued by the CBR., Islamabad, under the signature of Mr.Muhammad Tahir (STP),
addressed to Mr. Iqbal Hussain, Director (Finance), Pakistan, Television Corporation Ltd., PTV
Hdqrs, Constitution Avenue, Islamabad, with reference to his Letter C. No.DCF-Sales Tax/1998-
99/1920, dated 27 th March, 1999 & copy to the Collector of Sales Tax, (Sales/West) Karachi/
Hub(Baluchistan)/ Hyderabad/ Multan/ Faisalabad/ Lahore/ Gujranwala/ Rawalpindi/ Peshawar/
Mirpur (AJ&K) and others.]
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No.3(1)STP/99 DATED 7 TH APRIL, 1999
SUBJECT:-
RECEIPT OF ADVANCE PAYMENT ON THE DELIVERY OF
GOODS BY DEALERS ON BEHALF OF MANUFACTURERS OF
AUTOMOBILE LIKE, TOYOTA MOTOR CAR COMPANY AND
HONDA MOTOR COMPANY AND OTHERS.
I am directed to refer to your letter C.No.1-PA/Coll/99/1212, dated 2 nd April,
1999 on the above subject and to say that the provisions of section 2(44) of the Sales Tax
Act, 1990, are very clear and un-ambiguous.
2. while conducting audit and examining the accounts, specially the bank
statement prescribed under section 22(I)(d) of the Act, the Audit Staff should ascertain
whether the sales tax leviable on supplies against advance payment was paid in
accordance with section 5(a) of the Sales Tax Act, 1990, read with section 6(2) and
section 2(44) thereof. In case otherwise, the additional tax and penalties should be
recovered in accordance with the law.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to Collector of Sales Tax, Faisalabad. Copy to all the Collectors of Sales
Tax/Mirpur(AJ&K) and the Secretary (ST.Edu.), CBR.]
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No.2(5)STP/99 DATED 8 TH APRIL, 1999
SUBJECT:- ADMISSIBILITY OF INPUT TAX CREDIT UNDER
S.R.O.578(I)/98 DATED 12 TH JUNE, 1998.
I am directed to refer to the subject noted above and to clarify that the spares,
lubricants for machinery producing taxable goods and textile printing screens producing
taxable textile goods are not inadmissible for input tax credit under section 8 of the Sales