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Sales Tax Instructions

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

of non-application are restricted and confined only to the production in FATA/PATA and<br />

its subsequent sale/consumption also in the FATA/PATA.<br />

2. The registered person in Pakistan, making taxable supplies (other than<br />

the zero-rated exports), has to charge sales tax even on its supplies to FATA/PATA and<br />

issue tax invoices accordingly.<br />

3. The persons located in FATA/PATA if making supplies of taxable goods<br />

in Pakistan (outside tribal areas) is also required to get registered. If he wants to get into<br />

business of taxable supplies in Pakistan, he has the option of voluntary registration under<br />

the <strong>Sales</strong> <strong>Tax</strong> Act, 1990, and then he should issue prescribed tax invoices and charge<br />

sales tax.<br />

4. Government/Semi-Government/Defence Departments, autonomous<br />

Corporations, even when purchasing sales taxable goods from suppliers located in Tribal<br />

Areas should ensure that they purchase such goods only from such suppliers as are<br />

registered (whether voluntarily or compulsorily) under the <strong>Sales</strong> <strong>Tax</strong> Act, 1990, and that<br />

too against the prescribed tax invoices to be issued by them.<br />

[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary<br />

(STP) addressed to Mr. M. Ahmad & Co., (Pvt) Ltd., House No.88, Street No.7, Sector-7,<br />

Islamabad. Copy to all the Collectors of <strong>Sales</strong> <strong>Tax</strong>/Mirpur(AJ&K), DG(Supplies), Ministry of<br />

Industries,Karachi, Secretary, Ministry of Railways, Islamabad, Chairman, Pakistan Railways<br />

Board (Hqrs), Lahore, Chairman, Pakistan Ordinance Factories, Wah, Director General, Defence<br />

Purchases, Pak Secretariat No.II, Saddar, Rawalpindi, Chairman WAPDA, WAPDA House,<br />

Lahore, Chairman, Karachi Port Trust, KPT Building, Karachi, The Auditor General of Pakistan,<br />

Constitution Avenue, Accountant General of Pakistan, G-8, Military Accountant General,<br />

Kashmir Road, Saddar, Rawalpindi, Controller General of Accounts, AGPR, G-8, Islamabad and<br />

Secretary (ST.Edu.),CBR.]<br />

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

C. NO.3/21-STB/99 DATED 17 TH APRIL, 1999<br />

SUBJECT:-<br />

PRIVILEGES OF EXEMPTION FROM TAXES UNDER THE<br />

PRIME MINISTER‘S SALARY, ALLOWANCES AND<br />

PRIVILEGES ACT, 1975 (LIX OF 1975) AND OF OTHER<br />

PRIVILEGED ENACTMENTS/ORDERS.<br />

I am directed to enclose copy of the Interior Division‘s O. M. No.1/7/99-Sec.-I,<br />

dated 13.04.1999 also containing a copy of Law, Justice and Human Rights, Islamabad<br />

U. O. No.6/99-Dtg, dated 12.01.1999 on the above subject which explain the scope and<br />

limits of exemption under section 14 in said 1975 Act, read with section 2(f) thereof.<br />

2. The opinion of the Law and Justice Division may be kept in view while<br />

auditing the legality and propriety of such exemptions claimed by offices / secretariats of<br />

privileged persons.<br />

3. Your attention is also invited to the Ministry of Law‘s O. M. No.F.7 (26)<br />

Sol.I, dated 20.07.1976 (copy enclosed). You are directed to ensure that the said opinion<br />

dated 12.01.1999 of the Law & Justice Division is kept SECRET, used strictly for official<br />

purposes and should neither be divulged to any unauthorized person nor cited in any<br />

communication addressed to private parties registered persons advocates / lawyers etc.

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