Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.3(37)STP/99 DATED 2 ND OCTOBER, 1999
SUBJECT:-
PAYMENT MODE OF EXTRA TAX UNDER SECTION 3(5) OF
SALES TAX ACT, 1990
I am directed to refer to your letter No. PPMA/99, dated 02.08.1999 on the
subject cited above and to say that the extra amount of sales tax payable under SRO
795(I)/99, dated 30.06.1999 may be deposited on return-cum-payment challan an
annexed to SRO 551(I)/96, dated 01.07.1996 as amended vide SRO 883(I)/99, dated 29 th
July, 1999 (copy enclosed). The taxpayer is not required to mention any Head of
Account, as it stands already printed on the return.
[Issued by the CBR, Islamabad, under the signature of Mr.Muhammad Tahir, Secretary
(STP),addressed to Mr. Zafar Saeed, President, Pakistan Plastic Manufactures
Association,Karachi & copy to the Collector of Sales Tax (East /West) Karachi/HubHyderabad/
Multan/Faisalabad/Lahore/Gujranwala/Rawalpindi/Peshawar/Mirpur. Copy of letter
No.PPMA/99, dated 2 nd August, 199 is reproduced below:-
LETTER NO.PPMA/, DATED 2 ND AUGUST, 1999
Mr. Muhammad Rizvi,Chief (Sales Tax),
Central Board of Revenue,,
Islamabad.
SUBJECT:
PAYMENT MODE OF EXTRA TAX UNDER SECTION 3(5) OF
SALES TAX ACT, 1990
With reference to the Extra Tax under section 3(5) of Sales Tax Act, 1990 payable by plastic
industry we are very thankful to you for guiding us in invoicing, assessment and recovery of Extra
Tax in the meeting held with you on 16.07.99 in Islamabad.
Regarding deposit of Extra Tax in Government Treasury it is requested to kindly clarify / guide
the following points:-
Head of Account.
Separate Treasury Challan for Extra Tax.
OR
Existing Return-cum-Challan with what modification.
Your early reply shall highly appreciated.We look forward for your early reply.
Thanking you. We remain
Sincerely,
Zafar Saeed (President)
********
Copy of Notification No. SRO 551(I)/96, dated 1 st July, 1996 is reproduced below:
4 Notification No. SRO 551(I)/96, dated 1 st July, 1996. -- In exercise of the powers conferred by
section 50 of the Sales Tax Act, 1990, read with section 26 thereof, the Central Board of revenue
is pleased to make the following rules, namely:-