Sales Tax Instructions

Sales Tax Instructions, 2009
Foreword
The Sales Tax Law is relatively a new legislation compared to other tax laws.
The existing Sales Tax Act was legislated in 1990 which is still passing through an
evolution stage. There have been many amendments in the Act since its enactment which
required clarification and interpretation by the Federal Board of Revenue. Mr. Tanvir
Ahmad has made a good effort in bringing together all clarifications, general orders,
rulings which otherwise was in scattered form. This will help taxpayers, department and
tax practitioners in better understanding of the sales tax law. I wish him all the success.
Dated: July, 2009
**************
Sohail Ahmad
Chairman
Federal Board of Revenue
I know Syed Tanvir Ahmad when he worked with me as Additional Collector of
Customs in Appraisement Collectorate, Karachi. He is known for his hard work and
competence in the department.
He has been following the changes in the taxation laws and keeping himself
update. He already has two compilations to his credit: one on central excise and other on
sales tax law. Since the sales tax has attained tremendous importance during last decade,
due to its size and contribution in revenue of Pakistan, there was a dire need to have a
new compilation of sales tax clarificatory letters. Syed Tanvir Ahmad has filled the gap
and that too in a very user friendly manner. This publication will help the users. This
book is equally useful for importers, exporters, DTRE users as it contains all sales tax
clarification related to imports & exports.
I commend him for this publication as he has produced a work of significance. I
wish him all the success in future.
Munir Qureshi
Member (Customs)
Federal Board of Revenue