Sales Tax Instructions

Sales Tax Instructions, 2009
2. It is directed that Board‘s above instructions may please be applied in
letter and spirit and the applicants may please be advised accordingly.
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Secretary
(STP) addressed to Collector of Sales Tax & Central Excise, Lahore. Copy endorsed to the
Collector of Customs (Appraisement)/(Port Muhammad Bin Qasim), Karachi and Collectors of
Sales Tax & Central Excise,Faisalabad/Multan/Peshawar/ Azad Kashmir/ Quetta/ Islamabad/
Gujranwala/Hyderabad/Karachi (East)/Karachi(West).]
C. NO.4(47)-STB/98 (Vol.I) DATED 31 ST MARCH, 2000
SUBJECT:-
PROCEDURE OF SALES TAX ON SUPPLIES MADE TO
GOVERNMENT AND PAYMENT THEREOF THROUGH
CHEUQES
I am directed to refer to your letter No.116/AC-1/7-1094-Vol.V, dated
11.10.1999 and subsequent reminder of even number dated 21.2.2000 on the subject cited
above and to state that as per ―Cabinet‘s decision dated 23-8-1997 circulated vide
Finance Division‘s Circular No.F.5(1)-TR.1/96, dated 21.05.1998 read with Circular
No.F.4(11)/98-Coord-II, dated 18.04.1998, all Government departments and public sector
organizations are required to purchase taxable goods only from registered persons against
valid tax invoices. In this regard, the guidelines already issued by the Board in its letter
C. No.4/47-STB/98, dated 13.3.1999 may please be followed and in case of purchases
made from manufacturer-cum-suppliers located in FATA/PATA, the procedure
prescribed in Board‘s letter C. No.3(13)STP/98, dated 17.11.1998, may please be applied.
The Sales Tax Act, 1990, is applicable to Northern Areas w.e.f. 27.12.1999.
2. I am also directed to refer to MAG‘s letter U.O. No.AT/S/1687-IX dated
13.5.1999 and to say that the position taken by MAG in his said letter does not appear to
be correct because the amount of sales tax deductible from the bills and payable to the
concerned Collector of Sales Tax as aforesaid is a part of the payment due to the supplier
from the budget grants of the Government departments and would become part of the
Federal Consolidated Fund only after its deposit in the designated branch of
NBP/Government Treasury under the relevant Sales Tax head.
[Issued by the CBR, Islamabad, under the signature of Mr. Iftikhar Qutab, Secretary
(STP), addressed to Mr. M. Khalid Khan, Assistant Auditor General (Accounts), Auditor General
of Pakistan, Islamabad and copy to the Collector of Sales Tax & Central Excise, Faisalabad,
Peshawar, Azad Kashmir, Lahore, Quetta, Islamabad, Gujranwala, Multan, Hyderabad, Karachi
(East) and Karachi (West).]
********
C. NO.2(65)-STP/95 DATED 6 TH APRIL, 2000