Sales Tax Instructions

Sales Tax Instructions, 2009
govern the mode and manner of collection and payment of sales tax on electricity along
with the method of input tax adjustment. A registered consumer is entitled to avail input
tax adjustment on account of sales tax paid by him on electricity subject to the conditions
as stipulated in section 7 and 8 of the Sales tax Act, 1990, read with SRO 124(I)/2000,
dated 15.03.2000. It is hereby clarified that only the paid electricity bills are to be treated
as ―Sales Tax Invoices‖ under section 23 under the Act. Therefore, a registered consumer
can avail input tax adjustment of the tax paid by him on electricity during the tax period
in which he has actually paid the electricity bills and not the tax period for which the bills
pertain i.e. the month in which that electricity was consumed by him.
[Issued by the CBR., Islamabad, under the signature of Mr. Zulfiqar A. Kazmi, Secretary
(STP), addressed to M/s. Sunrise Rubber Works, Lahore.]
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C. NO.3(1)STP/98 (Pt.) DATED 28 TH SEPTEMBER, 2000
SUBJECT:-
DISTRIBUTION OF WORK AMONG SECRETARIES OF SALES
TAX WING
In suppression of all previous orders issued in this regard, the following
distribution of work among different sections of Sales Tax Wing is hereby ordered with
immediate effect:-
(1) SALES TAX EXTERNAL AUDIT (S. T. AUD.) SECTION (MR.
MUHAMMAD NAZIM SALEEM, SECRETARY)
(a) Statutory audit conducted by the office of Auditor General of
Pakistan and D. G., ARR;
(b) PAC reports and other related work;
(2) SALES TAX INTERNAL AUDIT (S. T. INT. AUD.) SECTION
(MR. MUHAMMAD NAZIM SALEEM, SECRETARY)
(a) Special Audit carried out by Chartered Accountants appointed
under section 32A of the Sales Tax Act, 1990 and
appointment (and terms and conditions) of Special Auditors;
(b) Processing and follow up of audit reports received from
Auditors/Senior Auditors of Collectorate;
(c) Pursuance of compliance of audit reports and special audit
reports and recovery of dues involved therein;
(d) Audit Manual and audit instructions
(3) SERVICES & RETAIL TAX (STR) SECTION (MR. ZULFIQAR
A. KAZMI, SECRETARY)
(a) Retail Tax Issues and Schemes;
(b) Erstwhile Fixed Tax Schemes;
(c) Erstwhile Capacity Tax Schemes;
(d) Turnover Tax Schemes;
(e) Erstwhile Trade Enrolment Certificate Schemes;