Sales Tax Instructions

Sales Tax Instructions, 2009
Notification No.S.R.O. 751(I)/99 issued under section 4(iii) of the Sales Tax Act,
1990 because its recipient is not a registered person under Pakistani law‖.
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Secretary
(STP) addressed to the Collector of Sales Tax & Central Excise, Peshawar. Copy endorsed to all
the Collectors of Sales Tax/Mirpur (AJ&K) alongwith copy of Collectorate of Sales Tax &
Central Excise Peshawar‘s letter under reference for information.]
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C. NO.1(30)STR/2000 DATED 13 TH APRIL, 2000
SUBJECT:-
ADJUSTMENT OF INPUT TAX ON DIESEL/FURNACE OIL
I am directed to refer to your letter Ref. No.MCCI/2000/IT and 29.02.2000 on
the above subject to say that input tax adjustment on account of the tax paid on DIESEL
OIL is not admissible under section 8 of the Sales Tax Act, 1990 read with item No.(11)
of the Notification SRO 578(I)/98, dated 12.06.1998.
2. However, in case of sales tax paid on furnace oil, a registered person is entitled to
aim input tax adjustment subject to the provisions of section 7 and 8 of the Sales Tax Act,
1990.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Zulfiqar A. Kazmi,
Secretary (STR), addressed to the President, Multan Chamber of Commerce & Industry, M. D. A.
Road, Multan.]
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C. NO.3(62)STP/97 (PT-I) DATED 19 TH APRIL, 2000
SUBJECT:-
CALCULATION OF SALES TAX ON IMPORTED ITEMS
I am directed to enclose a copy of letter No.1(2)/Collector/ST/CE/
Chamber/2000, dated 27.3.2000 received from Collectorate of Sales Tax and Central
Excise (West) Karachi, on the subject cited above and to request you to let the Board
know about the practice in respect of the valuation (calculation of value addition) of
imported goods supplied by registered commercial importers. Board has also desired that
the items/commodities prone to value mis-declaration may be selected, their open market
price ascertained and proposals be prepared for fixation of their values for the purpose of
sales tax in terms of the provisions of section 2(46).
[Issued by the CBR, Islamabad, under the signature of Mr. Iftikhar Qutab, Secretary
(STP), addressed to the Collector, Collectorate of Sales Tax & Central Excise,Lahore/Gujranwala
/Faisalabad/Karachi(East)/West.] Copy of letter C. No.1(2)/Collector/ST/CE/Chamber/2000,
dated 27th March, 2000 is reproduced below:-
C.NO.1(2) OLLECTOR.ST/CE/CHAMBER/2000 DATED 27TH MARCH, 2000
SUBJECT:
CALCULATION OF SALES TAX ON IMPORTED ITEMS
Kindly refer to your letter No.R&EDC/99-2000/4910 dated 21st March, 2000 on the
above subject.
2. It is to inform that no record regarding the understanding referred in your above letter is
available in this Collectorate. It is also to inform that expenses for clearances of goods from
Customs control including withholding tax, KPT charges, insurance, delivery charges, clearance
charges etc. exceeds 15% of the duty paid value. If the cost of in bonding and ex-bonding of
goods, financial cost and administrative cost borne by the importers are added, the total cost is