Sales Tax Instructions

(iii)
Sales Tax Instructions, 2009
Deposit this sales tax with his monthly return-cum-Payment Challans for the tax
period (month) during which the supply was made. For example, for taxable
supplies made (or tax invoices issued) during June, 1999, the tax must be
deposited by him in the NBP branch on the prescribed return-cum-Payment
Challan for tax period (June, 1999) by the 15 th July, 1999.
2. If you have any further query, you may contact the Collector of Sales
Tax, Block-14-Z, Markaz F-8, Islamabad.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Razzaq, Secretary
(STP), addressed to the Training Officer C/o. The Director, Postal Staff College, Pakistan Post
offices Department, Government of Pakistan, Islamabad.]
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C. NO.3(17)STP/99 DATED 17 TH AUGUST, 1999
SUBJECT:-
REQUEST FOR CLARIFICATION REGARDING BENEFIT OF
REDEMPTION FINE/SURCHARGE, IN TERMS OF GENERAL
AMNESTY UNDER SRO. 461(I)/99, DATED 9.4.99 OF SALES
TAX ACT, 1990
I am directed to refer to your letter No. Nil on the above subject and to say that
Notification No. SRO 461(I)/99 dated 09.04.1999 relates to concessions of additional tax
of section 34 and penalties of section 33 of the Sales Tax Act, 1990. It also speaks of
compounding of offences and non-prosecution in certain specified cases.
2. Redemption fine or surcharges are not exempted/remitted under
Notification No. SRO 461(I)/99, dated 09.04.1999. However, if arrears of redemption
fine and surcharges are paid during the period of applicability of SRO 461(I)/99, dated
09.04.1999, the additional tax thereon, where payable, would stand exempted under SRO
461(I)/99.
[Issued by the CBR Islamabad, under the signature of Mr. Abdul Razzaq, Secretary
(STP), addressed to Mr. Abdul Mannan Malik, M/s.Malik & Company, North Karachi.]
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C. NO.2(35)STP/97 DATED 18 TH AUGUST, 1999
SUBJECT:-
SALES TAX ON CONSUMER GOODS MANUFACTURED IN
AZAD JAMMU & KASHMIR & MINGORA (SWAT)
I am directed to refer to your letter No.1-8/TAX/95/652, dated 04.08.1999 on the
above subject and to say that:-
(a) Consumer goods manufactured in AJ & K are not exempt from sales tax. Sales
tax is levied and collected in AJ & K under the Sales tax Act, 1990 of Pakistan as
adapted in the State of Azad Jammu & Kashmir. For further details, the
Government of Azad Jammu & Kashmir or the Collector of Sales Tax, Mirpur
(AJ & K) may be contacted; and