Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to the subject cited above and to state that in view of large
number of applicants desirous of having sales tax registration /enrolment/enlistment in
the wake of announcement of amnesty scheme under SRO 614(I)/2000 dated 2 nd
September, 2000, CBR is pleased to relax the requirement of NTN certificate for getting
registration/enrollment /enlistment under the Sales Tax Act, 1990 provided the applicant
furnishes:
(i) a copy of the application submitted to the competent authority for NTN
registration; and
(ii) a copy of his/her National Identity Card.
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Razzaq, Secretary (STP)
addressed to all the Collectors of Sales Tax & Central Excise.]
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C.No.3(62)STP/97(Pt-1) DATED 5 TH OCTOBER, 2000
SUBJECT:-
CLARIFICATION REGARDING FURTHER TAX.
I am directed to refer to your letter No.1 dated 20.9.2000 on the subject cited
above and to state that under sub-section (1A) of section 3 of the Sales Tax Act, 1990
further tax @ 1.5% of the value in addition to the 15% sales tax is chargeable when
supplies are made to any unregistered person. However, the further tax is not chargeable
if the taxable supplies are made to a person whose income was not liable to tax under the
Income Tax Ordinance, 1979 but has deducted income tax at source under sub-section (4)
of section 50 of the said Ordinance.
2. Thus if the banks, hospitals and other exempted companies or sectors
which are not registered under Sales Tax Act, 1990 and pay income tax or have not
deducted income tax at source, the said 1.5% further tax is chargeable from them.
[Issued by the CBR, Islamabad under the signature of Dr.Ashfaq Ahmed Tunio, Secretary
(STP) addressed to M/s Alstom Pakistan (Pvt) Ltd., Karachi. Copy endorsed to the Collector of
Sales Tax & Central Excise (West), Karachi with reference to his letter
C.No.20(7)ST/WT/Tech/2000/6218 dated 21.08.2000.]
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C.No.3(2)STP/99 DATED 9 TH OCTOBER, 2000
SUBJECT:-
CLARIFICATION IN RESPECT OF IMPORT POLICY IN VIEW
OF ABOLITION OF NRI SCHEME – REGISTRATION OF
OVERSEAS PAKISTANIS WITH SALES TAX AUTHORITIES.
I am directed to refer to your letter No.Nl dated 5.10.2000 on the subject cited
above and to state that overseas Pakistanis who import machinery are not required to be
registered only under the following circumstances:-
(i)
(ii)
The imported machinery is exempt from sales tax.
The importer does not intend to make any taxable supply.