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Sales Tax Instructions

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

sales tax registration far outweigh the irresponsible campaigns misapprehensions and<br />

misconception against it. All traders businessmen manufacturers, producers, wholesalers,<br />

dealers, distributors, importers, suppliers and retailer of sales taxable goods are<br />

accordingly advised in their own interest to get themselves registered under the <strong>Sales</strong> <strong>Tax</strong><br />

Act, 1990. Non–registration besides creating ineligibility from income tax immunity as<br />

aforesaid would also render the offenders liable to legal actions and added burden of sales<br />

tax by way of additional tax further tax and penalties which are mandatory under the<br />

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

6. The <strong>Sales</strong> <strong>Tax</strong> Collectorates, F.P.C.C&I, Chambers of Commerce &<br />

industry, EPB, Trade & Industry, Associations and Groups are also requested to inform<br />

all concerned about the benefits, privileges and advantages of registration and compliance<br />

of sales tax law and procedures made thereunder.<br />

[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]<br />

[Issued by the CBR, Islamabad under the signature of Mr. Mumtaz Haider Rizvi, Chief<br />

(<strong>Sales</strong> <strong>Tax</strong>).]<br />

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

SALES TAX CIRCULAR NO.1/1999.<br />

C.No.5(2)STP/98 DATED 8 TH APRIL, 1999<br />

SUBJECT:-<br />

TRADE ENROLMENT CERTIFICATES.<br />

A meeting with the representatives of trade community was held on 06.04.1999,<br />

in which the mode and modalities regarding enrolment of retailers for issuance of Trade<br />

Enrolment Certificate were finalized. This scheme shall not be applicable in case of<br />

persons making taxable supplies whose annual turnover exceeds five million rupees.<br />

Trade Enrolment Certificate will be issued to various categories of retailers against the<br />

payment of fees for the respective categories as follows:<br />

-----------------------------------------------------------------------------------------------------<br />

Category No Description of the Category T.E.C Fee for 1998-99<br />

(1) (2) (3) .<br />

1. Retailers with annual turnover not exceeding Rs.1,000/-<br />

rupees one lac.<br />

2. Retailers with annual turnover exceeding rupees one Rs.1,500/-<br />

lac but not exceeding rupees two lac.<br />

3. Retailers with annual turnover exceeding rupees Rs.2,000/-<br />

two lac but not exceeding rupees three lac.<br />

4. Retailers with annual turnover exceeding rupees Rs.3,000/-<br />

three lac but not exceeding rupees seven lac.<br />

5. Retailers with annual turnover exceeding rupees Rs.4,000/-<br />

seven lac but not exceeding rupees ten lac.<br />

6. Retailers with annual turnover exceeding rupees Rs.6,000/-<br />

ten lac but not exceeding rupees fifteen lac.<br />

7. Retailers with annual turnover exceeding rupees Rs.8,000/-<br />

fifteen lac but not exceeding rupees twenty lac.<br />

8. Retailers with annual turnover exceeding rupees Rs.12,000/-

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