Sales Tax Instructions

Sales Tax Instructions, 2009
A registered person is allowed under section 22 of the Sales Tax Act, 1990, to
maintain and keep the records of goods purchased and supplies made by him in English
or Urdu language.
2. For further convenience of the taxpayers Central Board of Revenue is
pleased to direct that all other forms prescribed under the law or notified under sales tax
notifications e.g. application for registration, application for enrollment of turnover tax
sales tax return-cum-payment challan, turnover tax return, sales tax invoice, etc may also
be kept and used as the case may be, in either English or Urdu language at the discretion
of the registered /en-rolled person.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP).]
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SALES TAX GENERAL ORDER NO.11/1999.
No. 3(56)STP/96 DATED 2 ND OCTOBER, 1999
SUBJECT:
PAYMENT OF APPEAL FEE UNDER SECTION 45, 46 AND 47D
OF THE SALES TAX ACT, 1990.
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In the light of the provisions contained in the second proviso to sub-section (1) of
section 45, sub-section (3) of section 46 and sub-section (2) of section 47 of the Sales
Tax Act, 1990, the Central Board of Revenue is pleased to direct that above referred all
fee amounts shall be deposited in the Government Treasury (or in any designated branch
of the National Bank of Pakistan) under the tax head-0220000.
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2. The original copy of the duty paid challan shall be attached with the
appeal/application so filed with the competent authority as referred to above.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary (STP).]
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