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Sales Tax Instructions

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

category determined by the Committee, in the designated / authorized branch of National bank of<br />

Pakistan. The original and duplicate copies of the forms, duly affixed with the Bank‘s Stamps in<br />

token of receipt of payment shall be returned to the payer and the bank shall keep the quard-copy<br />

for the Bank record and send the triplicate copy, along with the daily scroll, to the respective<br />

Collectorates. The retailer shall deposit the duplicate copy with the respective Market Committee<br />

and shall display the original at his shop/place of business as Trade Enrollment Certificate for the<br />

year 1998-99.<br />

(iv) The receipt of Enrollment Fee paid by the retailers shall be tallied by the City Committee<br />

with the respective Collectorates on weekly basis.<br />

(v) The Enrollment Fee shall be paid in the designated/authorized branches of National<br />

Bank of Pakistan on or before 31 st May 1999.<br />

(vi) A retailer who fails to make payment of the leviable fee within the stipulated time, shall<br />

be liable to imposition of penalty equal to eleven times of the fee.<br />

(vii) In case of default of the due payment, the City Committee shall approach the District<br />

Administration for recovery of the payable amount including the amount of penalty as the arrears<br />

of land revenue.<br />

(viii) An appeal against the decision of Market Committee regarding the determination of<br />

category shall lie with the City Committee. The second and final appeal against the decision of the<br />

City Committee shall lie with the Regional Committee.<br />

There shall be levels of the Committees nominated by the Anjuman-e-Tajran. The names and<br />

constitution of these committees will be as under:-<br />

Market Committee (five members):<br />

President and Secretary of the respective market.<br />

Three representative of the respective market to be nominated by Anjuman-e-Tajran.<br />

City Committee (seven members):<br />

President and Secretary of Anjuman-e-Tajran of the city.<br />

Two representatives of the concerned Chamber of Commerce and Industry.<br />

Three representatives of various trade bodies to be nominated by the Anjuman-e-Tajran.<br />

Regional Committees (seven numbers):<br />

Regional Committee shall cover an area equivalent to the jurisdiction of the respective<br />

Collectorate of <strong>Sales</strong> <strong>Tax</strong>.<br />

Five nominees of the Anjuman-e-Tajran.<br />

Two representatives of respective Chambers of Commerce and Industry.<br />

The members of the regional Committee shall elect the President and Secretary from amongst<br />

themselves.<br />

(x) In respect of the Members of Chambers of Commerce and Industry, throughout the<br />

country the form duly filled-in and duly verified for categorization purposes shall be deposited<br />

with the respective Chamber of Commerce and Industry for endorsement after determination of<br />

the category. The retailers holding membership of both the Chamber as well as the All Pakistan<br />

Anjuman-Tajran may get their categorization authenticated either from the Chamber or the<br />

Anjuman, as it suits them.<br />

(xi) There shall be no audit of the business retailer who validly obtains Trade Enrollment<br />

Certificate.<br />

Declaration made in the Trade Enrolment Certificate shall not be used for the purposes of any<br />

other tax, specifically for the income tax purposes; and<br />

There shall be no visits from the sales tax, collectorates staff to the shops / offices who validly<br />

obtain Trade Enrolment Certificate after payments of trade enrollment fee according to their<br />

category.<br />

4. A federal Committee comprising Mian Abdul Mannan, M.N.A. Haji Maqsood Butt, M. P.<br />

A. and Mr. Abdur Razzaq Babbar, the Chairman, President and general Secretary respectively of

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