Sales Tax Instructions

Sales Tax Instructions, 2009
rules on the sales tax application and admissibility are communicated to us for our reference and
guidance.
Yours faithfully, For Ata Muhammad Enterprises (Pvt.)Ltd,
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C. NO.5(2)STP/98 DATED 9 TH APRIL, 1999
SUBJECT:-
TRADE ENROLMENT CERTIFICATE SCHEME.
You are aware that in a meeting held with the representatives of trade
community, presided over by the Finance Minister on 06.04.1999, a formal agreement
was reached regarding Trade Enrolment Certificate Scheme for the retailers for the year
1998-99. The scheme is applicable in case of persons making taxable supplies whose
annual turnover is below rupees five million.
2. The Circular in this regard has been issued (copy enclosed). It is,
therefore, requested to please take necessary action for successful implementation of the
scheme. Following steps may please be taken by All Pakistan Anjuman-e-Tajran,
immediately:-
(i)
(ii)
(iii)
(iv)
(v)
Forms (specimen enclosed), in quadruplicate, may please be got printed in
sufficient numbers.
Market Committees responsible for determination of retailers‘ category may
be notified.
Similarly, City Committee authorized to entertain the appeals against the
decisions of Market Committees may also be notified in accordance with subpara
(ix) of para 3 of Circular No.1/1999, dated 8 th April, 1999.
Names and complete addresses of the members of Market/City/Regional
Committees should be communicated to the Board and the eleven
Collectorates of Sales Tax, including the Collectorate of Central Excise and
Sales Tax, Mirpur, AJK so that the Collectors can notify the Assistant
Collectors to deal with this Scheme and extend necessary assistance in the
implementation of this scheme.
Close and active liaison contact should be established with the local
Collectorates by the respective offices of the Anjuman-e-Tajran so that the
scheme is implemented successfully and properly.
3. All other Committees and Sub-Committees of Anjuman-e-Tajran may
please be activated for successful implementation of this scheme. In case of any
clarification or guidance you may approach the concerned quarters in the Sales Tax
Wing, CBR as well as the Collectors of Sales Tax all over the country.
[Issued by the CBR., Islamabad, under the signature of Mr. Zulfiqar A. Kazmi, Secretary
(Retail Tax),addressed to Mian Abdul Mannan, Chairman, All Pakistan Anjuman-e-Tajran,
Multan Road, Lahore, Haji Maqsood Ahmad Butt, President, All Pakistan Anjuman-e-Tajran and
Mr.Abdur Razzaq Bubber, Secretary General, All Pakistan Anjuman-e-Tajran.]
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