Sales Tax Instructions

Sales Tax Instructions, 2009
2. As far as the liabilities of the retailers prior to 1.7.2000 are concerned, except for
those against whom cases were made out on the basis of evidence and which are
presently under adjudication/litigation at different forums, exemption of past liabilities
would be allowed subject to their immediate registration/enrollment/enlistment, filing of
monthly returns and who pay the tax from 1.7.2000 onwards.
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Razzaq, Secretary (STP)
addressed to the Joint Secretary (D), Chief Executive Secretariat, Islamabad. Copy endorsed to
the Principal Staff Officer to the Minister for Interior, Islamabad with reference to his letter
No.1/3/2000-IM dated 22.8.2000 and Special Assistant to Minister, Finance Division, Islamabad
with reference to his letter No.F.4009-SAFM/2000 date d8.9.2000.]
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C. NO.3(2)STP/99 (Pt-I) DATED 26 TH SEPTEMBER, 2000
SUBJECT:-
APPLICATION OF TURNOVER TAX
I am directed to refer to your fax Ref. No.28/7/2000, dated 11.08,2000 on the
subject cited above and to state that turnover tax scheme under section 3A of the Sales
Tax Act, 1990, is meant only for manufacturers and retailers whose total turnover in any
period during the last 12 months does not exceed Rs.2.5 million and Rs.5 million
respectively. However, the retailers whose such turnover exceeds Rs. 5 million can also
get enrolled under turnover tax scheme upto 30 th June, 2001 where after they will have to
work under normal VAT-mode sales tax system.
2. The distributors fall in the category of wholesaler as defined under
section 2(47) of the said Act which, inter alia, states that ‗any person who carries on
whether regularly or otherwise, the business of buying and selling goods by wholesaler or
of supplying of distributing goods, directly or indirectly by wholesaler or deferred
payment or for commission or other valuable consideration or stores such goods
belonging to others as an agent for the purpose of the sale. ―Your business concern being
distributors of LPG, although supplying gas to end consumers cannot be treated as
retailer. You are therefore, advised to get yourself registered under section 14 of the Sales
tax Act, 1990 and pay sales tax under the normal VAT mode regime.
[Issued by the CBR., Islamabad, under the signature of Mr. Abdul Razzaq, Secretary
(STP), addressed to M/s. Anwar Brothers, Railway Road, Near Municipal Committee, Singla Hill,
Distt., Sheikhpupura & Collectorate of ST&CE(East/ West),Karachi/Hub/Hyderababad/Multan
/Faisalabad /Lahore/Gujranwala/Rawalpindi/Peshawar]
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C. NO.1(3)STR/2000 DATED 28 TH SEPTEMBER, 2000
SUBJECT:-
TREATMENT OF ELECTRICITY BILLS AS SALES TAX
INVOICE-CLARIFICATION REGARDING.
I am directed to refer to your dated 22.9.2000 on the above subject and to say that
electrical energy had become taxable from 16.08.2000, however, WAPDA had
commenced charging sales tax on electricity from 01.01.2000. Federal Government had
issued Electrical Power Rules, 2000 vide SRO. 124(I)/2000, dated 15.03.2000 which