Sales Tax Instructions

Sales Tax Instructions, 2009
III.
(5) Vide notification No.SRO 794(I)/99 dated the 30 th June, 1999, SRO
576(I)/98 dated 12.6.1998 has been amended. This means that input
adjustment would now be admissible to the fiscal electronic cash
registers only. Non-fiscal ECRs shall not qualify for input tax
adjustments.
(6) Through notification No.SRO 796(I)/99 dated 30.6.1999, extra amount of
sales tax at 5% has been levied under section 3(5) on plastic products of
PCT headings specified in the notification.
(7) Special Procedure for Spinning Industry Rules, 1999, have been notified
through SRO 805(I)/99, dated 1.7.99 [The implementation of this SRO
has been suspended upto the 15th July, 1999, vide Board‘s letter
C.No.1(11)-CEB/99, dated 7.7.99].
(8) Special Procedure for Spinning Industry Rules, 1999, have been notified
through SRO 805 (I)/99, dated 1.7.99 [The implementation of this SRO
has been suspended upto the 15 th July, 1999, vide Board‘s letter C.No.
1(11)-CEB/99, dated 7.7.99].
GENERAL
(1) Since all fixed sales tax schemes for (SSTP) have been abolished,
persons previously registered as Fixed Sales Tax Payers or SSTP-Payers
or manufacturer, is less than Rs.2.5 million and also if they do not
voluntarily opt to be registered under the normal invoice-based GST
system in the VAT-mode. Such persons should, instead, be enrolled
URGENTLY under section 3A of the Act read with the Turnover Tax
Rules, 1999. Persons under TEC or Fixed Tax or SSTP or Turnover are
not (repeat) not liable to ―registration‖ but are simply to be ―enrolled‖.
(2) The instructions contained in this letter are merely illustrative in nature
and are not exhaustive ones. All relevant provisions of the Finance Act,
1999, and the notifications may be studied carefully. In case of any
doubt, ambiguity or lack of clarity, necessary clarification/instructions
may be sought from the Board immediately.
[Issued by the CBR, Islamabad under the signature of Mr. Lutfullah Virk, Chief (Sales
Tax-II) addressed to all the Collectors of Sales Tax, all Collectors of Customs, all Collectors Cus.
& CE, Collector of Cus. CE &ST, Mirpur, AJ&K, DG (Inspection & Audit), Karachi, DG
(Training & Research), Islamabad, Member (Judicial), Karachi Director of Training, Karachi,
Departmental Representative (Cus. CE & ST), Appellate Tribunal, Karachi/Lahore/Islamabad, SA
to Chairman/Member(Cus)/ Member(ST)/ Member(CE)/Member(TP)/Chief(ST-I)/Chief(ST-