Sales Tax Instructions

Sales Tax Instructions, 2009
with the all Pakistan Textile Processing Mills Association.
2. As a result of discussion with the APTPMA the Board is pleased to
substitute paras 6, 8 and 9 of the said letter as following:-
―6. As regards assessment on vendor‘s charges in terms of STGO No.1/98
dated 17.06.1998, your members may avail of the same in terms of the
said STGO. However, invoices would need to be issued as per section 23
of the Sales Tax Act, 1990. Obviously, the ―Registration Number‖ of
buyer cannot be given in case of supplies to non-registered persons.
8. As regards audit and valuation, your attention is invited to STGO
No.9/99, dated 22.9.1999 which states that audit of a registered unit in
routine shall be conducted only once in a financial year. Nevertheless,
the CBR will favourably consider any difficulties experienced regarding
audit. As regards ―value‖ it has to conform to the definition given in
section 2(46) of the Sales Tax Act, 1990.
9. As regards utility bills, WAPDA, KESC, SNGPL, SSGC and the
concerned ministries have already been requested to allow change of
consumer‘s name through a simplified and lenient scheme. You may also
approach the said organizations. Until the change of name to the name of
the registered taxpayer, no input will be admissible. However, after the
change of name, the question of admissibility of input for the tax-period
when the true invoice based VAT system was adhered but the
consumer‘s name for gas/electricity was not in the registered taxpayer‘s
name, will be favourably considered by CBR provided the change of
name is made before 31.3.2000 or within such extended period as may be
agreed by CBR‖.
3. It is also clarified that the above amendments shall be deemed to have
been made from the date of the issuance of the said letter i.e. 28.12.1999.
4. It is added that this procedure is subject to a general written declaration
by APTPMA that its member Mills will show the correct value of supplies in each case
and that APTPMA would monitor its members to a reasonable extent. This declaration
may be forwarded to the CBR immediately.
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Basit Chaudhary,
Second Secretary (STB) addressed to all Pakistan Textile Processing Mills Association, Karachi.
Copy endorsed to all the Collectors of Sales Tax/Mirpur (AJ&K), SA to Chairman, S(STP),
S(STT), S(STM), S(ST.Int. Audit), S(ST Ext. Audit), CBR and S(ST.Ed.),CBR.]
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CABINET DIVISION
(Implementation Cell)
No.2/70/99-Impt.II DATED 1 ST FEBRUARY, 2000
SUBJECT:- MECHANISM FOR MONITORING THE FUNCTIONING OF