Sales Tax Instructions

Sales Tax Instructions, 2009
turnovers below rupees five million per year are neither to be visited by any tax official
nor any notices are to be issued to traders in this category for the time being. Unless there
are instructions to the contrary from the CBR, such retail traders with turnover upto
rupees five million per year are to be left alone by the Sales Tax Collectorates and
officials, however the, the CBR would issue advertisements to remind this category of
traders to enroll on a voluntary basis.
3. So far as the long-term reform is concerned, the CBR would be under
taking a series of discussions with representatives of retail traders both in the category of
rupees one to five million annual turnovers as well as these above it. The objective would
be to evolve a tax system in which such traders do not face any real or perceived
harassment and their consequential income tax apprehensions are also addressed. Further
instructions on the subject will be issued by the Board with the passage of time and in
accordance with the consensus, which would emerge through on going discussion with
the traders.
4. So far as retailers with turnover in excess of rupees five million are
concerned, the CBR would soon advertise in the newspaper that such traders are required
to register voluntarily. The Collectorates may also ascertain the names and addresses of
the really large retail traders through consultation of other data-base and trader directories
etc. and issue polite notices to them for registering as per rules. As abundant caution, the
really large retailers may be targeted with annual turnover in excess of Rs. 10 million
may be targeted through such notices but while ensuring that no physical visit is paid to
even such large retailers for the time being. The aim is to ensure harmony in the on-going
process of discussion by the CBR with the general body of retailers throughout the
country
[Issued by the C. B. R., Islamabad, under the signature of Mr. Zulfiqar A. Kazimi,
Secretary (STR), being addressed to the Collector, Collectorate of Customs, Sales Tax
(East/West)Karachi/Hyderabad/Hub (Baluchistan)/ Multan/ Faisalabad/ Gujranwala/ Lahore/
Islamabad/ Peshawar/ Mirpur (AJ&K) & copy to Secretary (STE) & Secretary (STP).]
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C.No.3(58)STP/99 DATED 22 ND JANUARY, 2000
SUBJECT:-
M/S PLASTOBAG LIMITED SEEK PERMISSION TO CLEAR
SEMI-FINISHED GOODS FROM THEIR HATTAR FACTORY
FOR DISPATCH TO THEIR KARACHI FACTORY WITHOUT
PAYMENT OF SALES TAX AND EXTRA AMOUNT OF SALES
TAX.
I am directed to refer to M/s Plastobag Limited, Karachi‘s letter
No.PBL/CBR/12/99, dated 22 nd December, 1999, on the above subject and to say that the
matter has been examined in the Board and observed that M/s Plastobag Limited have
two separate units one at Hattar (Peshawar Collectorate) and the other at Karachi
(Collectorate) and both have separate registrations. Under the present circumstances they