Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STT) addressed to Collector, Sales Tax, Peshawar. Copy to all the other Collectors of Sales
Tax/Mirpur(AJ&K), Secretary (ST.Edu.), CBR and S (STT), CBR, Islamabad.]
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C. NO.2(35)STP/97 DATED 25 TH JUNE, 1999
SUBJECT:- SALES TAX ON TEXTILE GOODS.
All units with shuttleless looms, air-jet looms, water-jet looms and broad looms
for chenille, velvet, bed sheets & tapestry have to be (repeat) have to be
registered/compulsorily registered on or before the 30 th June, 1999. There should be no
laxity or default in this regard.
2. All textile processing units (hitherto working under fixed tax system) be
served a NOTICE today (repeat) today effective 1 st July, 1999, they shall have to work
under the normal invoice-based GST system in VAT-mode and shall have to issue
prescribed tax invoice and also to file the prescribed tax returns.
3. Stern action may be taken against textile processing units not complying
with these instructions. For this (compliance), they may be visited frequently and
guidance be provided.
4. If any shuttleless loom, water-jet loom, air-jet loom or broad looms is
detected un-registered on or after 01.07.1999 and/or if any textile processing unit is found
to be working under fixed/capacity tax on or after 01.07.1999, the respective Collector of
Sales Tax shall be held personally responsible for such negligence, inefficiency and
default.
[Issued by the CBR,. Islamabad, under the signature of Mr. S. M. Kazimi, member (Sales
Tax), addressed to All Collectors of Sales Tax, including Mirpur (AJ & K).]
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C. NO.3(29)STP/99 DATED 25 TH JUNE, 1999
SUBJECT:- SRO 679(I)/99, DATED 12.06.1999
I am directed to refer to the subject noted above and to say that the exemption of
four fifth of the amount of additional tax and penalties under Sales Tax Circulars,
General Orders, letters, Clarifications, Notification SRO 679(1)/99, dated 12.06.1999 is
also available to the cases in disputes or in audit or in adjudication as per para 3 of said
SRO.
2. You are, therefore, requested to please contact, individually, all such
taxpayers against whom sales tax liability has been detected irrespective of whether a
formal case has been made out, or a show cause notice issued or an order-in-original has
been passed or not. All such sales tax defaulters may be properly briefed about
exemption/amnesty/waiver of additional tax and penalties available to them under the
SRO so that they can avail of the facility.