Sales Tax Instructions

Sales Tax Instructions, 2009
twenty lac but not exceeding rupees thirty lac.
9. Retailers with annual turnover exceeding rupees Rs.20,000/-
thirty lac but not exceeding rupees forty lac.
10. Retailers with annual turnover exceeding rupees Rs.30,000/-
forty lac but not exceeding rupees forty five lac.
11. Retailers with annual turnover exceeding rupees Rs.40,000/-
forty five lac but not exceeding rupees fifty lac.
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2. Jewellers and gold retailers shall not be eligible for categorization under
category Nos. 1 to 8 above. For jewellers and gold retailers, category Nos. 1 to 9 above
shall be deemed to be merged into one category No.9, as above. In other words, jewellers
and gold retailers having annual turnover of any amount not exceeding Rs.40 lacs shall
not be classified under category Nos. 1 to 8 and rather shall be categorized under 9 to 11
above.
follows:-
(i)
3. The mode and modalities for collection of Enrolment Fee will be as
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
The Form (specimen enclosed) shall be got printed and issued, in
quadruplicate, by the Anjuman-e-Tajran. Photocopies (in quadruplicate)
of the forms (as per specimen) can also be used by retailers for this
purpose.
The forms shall be supplied/distributed by the Regional Committees. The
City Committees shall keep market-wise record of issuance of the forms
and the Market Committees/banks shall keep the record of issuance of
forms to individual retailers.
The form, duly filled-in and duly verified for categorization purposes
shall be deposited with the respective Market Committee for
endorsement after determination of the category. After the endorsement
of category, the retailer shall make payment of the Enrolment Fee as per
his category determined by the Committee, in the designated/ authorized
branch of National Bank of Pakistan. The original and duplicate copies
of the form, duly affixed with the Bank's Stamp in token of receipt of
payment shall be returned to the payer and the bank shall keep the quardcopy
for the Bank record and send the triplicate copy, alongwith the
daily scroll, to the respective Collectorate. The retailer shall deposit the
duplicate copy with the respective Market Committee and shall display
the original at his shop/place of business as Trade Enrolment Certificate
for the year 1998-99.
The receipt of Enrolment Fee paid by the retailers shall be tallied by the
City Committees with the respective Collectorates on weekly basis.
The Enrolment Fee shall be paid in the designated/authorized branches of
National Bank of Pakistan on or before 30th April, 1999.
A retailer who fails to make payment of the leviable fee within the
stipulated time, shall be liable to imposition of penalty equal to eleven
times of the fee.
In case of default of the due payment, the City Committee shall approach