Sales Tax Instructions

Sales Tax Instructions, 2009
2. The Government has been pleased to extend the last date of payment of
Trade Enrolment Certificate Fee from 31 st May, 1999 to 15 th June, 1999. You are
requested to kindly issue necessary instruction to ensure that all branches of National
Bank of Pakistan remain open uptill 2359 hours on Tuesday, the 15 th June, 1999, so that
the extension allowed to this scheme is made use of by all the concerned.
3. Kindly also advise all the branch Managers to send the scrolls of receipts
of T.E.C. fee on daily basis to the respective Collectorates of Sales Tax, the T.E.C
deposits made in N.B.P branches on 15.06.1999 must be sent to the respective
collectorates by 16.06.1999 with no pendency of earlier receipts. Your cooperation, as
always done by you in the part, shall be highly appreciated.
4. Suitable instructions to all the branches may kindly be issued and the
Board informed accordingly.
[Issued by the CBR,Islamabad, under the signature of Mr. Zulfiqar A. Kazimi, Secretary
(Retail Tax), being addressed to Mr. Amin Akhtar, Executive Vice President, M. D. D. N. B. P.
(Head Office), Karachi, with reference to his letter No.MDD/P & SDW/, dated 3 rd June, 1999.]
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C. NO.5(2)STP/98-RETAIL DATED 3 RD JUNE, 1999
SUBJECT:- AMENDMENT NO. 5 TO CIRCULAR NO.1/1999, DATED
08.04.1999
The following further amendment in the Central Board of Revenue‘s Circular
No.01/1999, dated 8 th April, 1999, is hereby made:-
In sub-para (v) of para 3 on page 3 and in para 5 of the Circular, the last date of
payment of Trade Enrolment Fee appearing as ―31.05.1999‖ is substituted as
―15.06.1999‖.
2. In other words, the last date for payment of Trade Enrolment Certificate
fee has been extended from 31 st May, 1999 to 15 th June, 1999.
[Issued by the CBR,. Islamabad, under the signature of Mr.Lutufullah Virk, Chief (St-II).]
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C.No.(41)STP/98 DATED 18 TH JUNE, 1999
SUBJECT:- SURVEY REPORT OF TOBACCO RE-DRYING FACTORIES.
I am directed to refer to your letter No.STC(Tobacco)W/98/ 3360 dated 6 th
October, 1998 on the subject cited above and to say that ―Re-dried Tobacco‖ falls under
PCT heading 2401.1000(H.S). The process of re-drying itself, covered within the ambit
of the term ―Manufacture‖ or ―Produce‖ as defined under section 2(16) of the Sales Tax
Act, 1990 and this is liable to sales tax.
2. However, if the re-drying process takes place in the same factory where
it is also consumed for the production or manufacture of taxable cigarettes or tobacco,
sales tax on such re-dried tobacco will not be leviable in terms of the provision as
contained in item 43 of the Sixth Schedule to the Sales Tax Act, 1990.