Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad, under the signature of Mr. Zulfiqar A. Kazmi, Secretary
(Retail Tax), addressed to Mr. Amin Akhtar, Executive Vice President, Marketing Development
Division, National Bank of Pakistan (Head Office), Karachi.] Copy of Circular letter is
reproduced below:-
Amended upto 15-05-1999
CIRCULAR NO.1 OF 1999 DATED 8 TH MAY, 1999
SUBJECT: TRADE ENROLLMENT CERTIFICATES
A meeting with the representatives of trade community was held on 6 th April, 1999, in which the
mode and modalities regarding enrollment of retailers for issuance of Trade Enrollment
certificate were finalized. This scheme shall not be applicable, in case of persons making taxable
supplies whose annual turnover exceeds five million rupees, Trade Enrolment Certificate will be
issued to various categories of retailers against the payment of fees for the respective categories
as follows:-
Cate
gory
No.
Description of the Category
T. E. C. Fee
for 1998-99
(1) (2) (3)
1. Retailers with annual turnover not exceeding rupees one lac. Rs.1,000/-
2. Retailers with annual turnover exceeding rupees one lac but not Rs.1,500/-
exceeding rupees two lac.
3. Retailers with annual turnover exceeding rupees two lac but exceeding Rs.2,000/-
rupees three lac.
4. Retailers with annual turnover exceeding rupees three lac but exceeding Rs.3,000/-
rupees seven lac.
5. Retailers with annual turnover exceeding rupees seven lac but
Rs.4,000/-
exceeding rupees ten lac.
6. Retailers with annual turnover exceeding rupees ten lac but exceeding Rs.6,000/-
rupees fifteen lac.
7. Retailers with annual turnover exceeding rupees fifteen lac but Rs.8,000/-
exceeding rupees twenty lac.
8. Retailers with annual turnover exceeding rupees twenty lac but Rs.12,000/-
exceeding rupees thirty lac.
9. Retailers with annual turnover exceeding rupees thirty lac but
Rs.20,000/-
exceeding rupees forty lac.
10. Retailers with annual turnover exceeding rupees forty lac but exceeding Rs.30,000/-
rupees forty five lac.
11. Retailers with annual turnover exceeding rupees forty five lac but not Rs.40,000/-
exceeding rupees fifty lac.
2. Categories No.1 to 3 of the Table, appearing in Para 1, shall apply only in
respect of such persons who are not the income tax assesseees.
3. The mode and modalities for collection of Enrollment Fee will be as follows:-
(i) The form (specimen enclosed) shall be got printed and issued, in quadruplicate by the
Anjuman-e-Tajran.
The form shall be supplied/distributed by the Regional Commissioners. The City Committees shall
keep market-wise record of issuance of the forms an the Market Committees / banks shall keep the
record of issuance of forms to individual retailers.
(iii) The for, 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 Enrollment Fee as per his