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Sales Tax Instructions

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

[Issued by the CBR., Islamabad, under the signature of Mr. Zulfiqar A. Kazmi, Secretary<br />

(Retail <strong>Tax</strong>), addressed to the Collector, Collectorate of <strong>Sales</strong> <strong>Tax</strong> (East/West)Karachi/<br />

Hyderbada/ Hub (Baluchistan)/ Multan/ Faisalabad/ Lahore/ Gujranwala/ Rawalpindi/<br />

Peshawar/ Mirpur(AJ&K).] Copy of SRO 458(I)/99, dated 6 th April, 1999 is reproduced below:-<br />

Notification No. S. R.O. 458(I)/99. -- In exercise of the powers conferred by section 71 of the <strong>Sales</strong><br />

<strong>Tax</strong> Act, 1990, the Federal Government, is pleased to make the following special procedure for<br />

the levy and collection of sales tax, namely:-<br />

THE SIMPLIFIED SALES TAX RULES, 1999<br />

1. Short title, application and commencement. -- (1) These rules may be called the<br />

Simplified <strong>Sales</strong> <strong>Tax</strong> Rules, 1999.<br />

(2) They shall apply to the manufacturers of goods specified in the Schedule to these<br />

rules whose annual turnover is below one million rupees except the manufacturers of goods who<br />

are already operating under the Value Added <strong>Tax</strong> System.<br />

(3) They shall come into force at once and, unless repealed earlier, shall remain in<br />

force during the financial year, 1998-99.<br />

2. Definition. -- (1) In these Rules, unless there is anything repugnant in the<br />

subject or context:-<br />

(a) ―Act‖ means the <strong>Sales</strong> <strong>Tax</strong> Act, 1990.<br />

(b) ―Assistant Collector‖ means the Assistant Collector or the Deputy Collector of <strong>Sales</strong> <strong>Tax</strong><br />

within whose jurisdiction the manufacturer‘s business is situated.<br />

(c) ―Association‖ means the respective association of manufacturers duly organized by the<br />

Federal Government.<br />

(d) ―Anjuman‖ means the All Pakistan Anjuman-e-Tajran;<br />

(e) ―Board‖ means the Central Board of Revenue;<br />

(f) ―Collector‖ means the Collector of <strong>Sales</strong> <strong>Tax</strong> within whose jurisdiction the<br />

manufacturer‘s business is situated;<br />

(g) ―Federation‖ means the Federation of Association of Small <strong>Tax</strong>payers, hereinafter<br />

called the FAST;<br />

(h) ―Joint Survey Team‖ means the Joint Survey Team constituted under these rules;<br />

(i) ―Manufacturer‖ means the manufacturer of goods specified in the Schedule;<br />

(j) ―Schedule‖ means the Schedule to these rules; and<br />

(k) ―Superintendent‖ means the Superintendent of <strong>Sales</strong> <strong>Tax</strong> within whose jurisdiction the<br />

manufacturer‘s business is situated.<br />

(2) The words and expression used, but not defined herein shall have the meaning assigned<br />

to them in the Act.<br />

3. Guiding Principles for simplified <strong>Sales</strong> <strong>Tax</strong>. -- (1) The guiding principles for<br />

simplified sales tax are:-<br />

(i) The manufacturers shall pay twenty-five percent additional amount for the first five<br />

months and fifty percent additional amount for the remaining seven months of the financial year,<br />

1998-99 as compared with the amount paid by them during the financial year, 1997-98.<br />

(ii)<br />

these manufacturers shall file monthly <strong>Sales</strong> <strong>Tax</strong> return-cum-challans under<br />

the normal Vat-mode;<br />

(iii) that the manufacturers already operating under normal VAT-mode system shall not be<br />

allowed to opt under these rules;<br />

(iv)<br />

that the manufacturers already availing any concession or remission or<br />

exemption of customs-duty or sales tax on the import of raw materials under any notification<br />

(possessing Form ‗S‘ and / or Survey Certificate from C. B.R.) shall not be allowed to opt under<br />

these rules;<br />

(v) that the manufacturers shall not be entitled to issue tax invoices;

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