Sales Tax Instructions

Sales Tax Instructions, 2009
Notification No. S.R.O. 751(I)/99, dated 15.06.1999. -- In exercise of the powers conferred by
clause (iii) of the first proviso to section 4 of the Sales tax Act, 1990, the Federal Government is
pleased to direct the provisions of said section of the said Act shall not apply to goods exported
via route to Afghanistan and through Afghanistan to the Central Asian Republics.
[C.No.2(4)STP/99, Pt]
(S. M. KAZIMI), Additional Secretary
********
C. NO.4(47)STB/98 (Pt-I) DATED 20 TH MAY, 2000
SUBJECT:-
SALES TAX REGISTRATION OF KARACHI WATER &
SEWERAGE BOARD
I am directed to refer to your letter No.MD/Gen-13/00/pmw/2325, dated 1 st May,
2000 on the subject cited above and to say that under section 14 of the Sales Tax Act,
1990, only those persons mentioned in the said section are liable to registration as are
engaged in making taxable supplies in Pakistan (including zero-rated supplies) in the
course or furtherance of any taxable activity carried on by them.
2. Since Karachi Water & Sewerage Board intends to import goods for use
in own projects and no further taxable supply/activity is to be made, therefore, it is not
liable to registration under section 14 of the Sales Tax Act, 1990, till such time that it
engages itself in making taxable supplies (including zero-rated supplies) in Pakistan or
engages itself in any taxable activity as defined in section 2(35) of the said Act.
3. This clarification will, however, not effect the liability of goods imported
by Karachi Water & Sewerage Board to Sales Tax at import stage.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Iftikhar Qutab, Secretary
(STP), addressed to Brig. Bahram Khan, Managing Director, Karachi Water & Sewerage Board,
Karachi and copy to the Collector of Customs (Appraisement), Customs House, Karachi,. The
Collector of Sales Tax & Central Excise (west), Karachi; the Collector of Sales Tax & Central
Excise (East)Karachi & Mr. Muhammad Arshad Sultan, Section Officer (JPN-II), Economics
Affairs Division, Islamabad.]
********
ORDINANCE NO. XV OF 2000
AN ORDINANCE
F.No:2(1)/2000-Pub. DATED 24 TH MAY, 2000
to provide documentation of economy
WHEREAS, there is large scale non-reporting and under-reporting of assets
held, income earned, taxable activities carried out, excisable services provided and
manufacturing carried out it is expedient to provide for documentation of economy and
for matters connected therewith or incidental thereto;
AND WHEREAS, the National Assembly and the Senate stand suspended in
pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and
the Provisional Constitution Order No. 1 of 1999.