Sales Tax Instructions

614(I)/2000,
dated 2.9.2000
Sales Tax Instructions, 2009
2. In the monthly return, purchase value and value addition may not be
split. The amount of sales tax due @ 15% of the value addition may be mentioned in
column number 6(a) in case goods are sold to registered/enrolled persons. In case of
supplies to non-registered / non-enrolled persons, further tax @ 1.5% may be charged and
mentioned along with the amount of sales tax charged @ 15 % on the invoice as well as
in column 6(b) of the return. Reference to SRO 614(I)/2000, dated 2.9.2000 may be
mentioned at a suitable place in the sales tax invoice as well as in the return.
[Issued by the CBR under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST-
L&P), addressed to M/s. Sohail Traders, Rambhartia Street, Judia Bazar, Karachi & copy to the
a33 Collectors of Sales Tax & Central Excise, Director Computer (Sales Tax Wing), & Secretary
(Sales Tax Education), CBR.]
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C.No.3(62)STP/97 DATED 15 TH NOVEMBER, 2000
SUBJECT:- SUPPLY OF STATIONERY ITEMS TO EMBASSIES –
PAYMENT OF SALES TAX.
I am directed to refer to your letter No.Nil dated 30.10.2000 on the subject cited
above and to state that supplies made to diplomats, diplomatic missions, privileged
persons and privileged organizations which are covered under various Acts, Orders,
Rules, Regulations and Agreements passed by the Parliament or issued or agreed by the
Government of Pakistan are entitled to the facility of zero-rating under S.No.2 of the fifth
Schedule to the Sales Tax Act, 1990 read with section 4(a) thereof. The procedure for
making such supplies is given in SRO.490(I)/96 dated 13.6.1996 (copy enclosed). It is,
therefore, advised that the procedure prescribed in the said notification may please be
followed before making zero rated supplies to such persons or organizations.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P) addressed to M/s S.M. Traders, Islamabad. Copy endorsed to all the
Collectors of Sales Tax & Central Excise and Secretary (STE).]
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C.No.3(14)STP/99 DATED 17 TH NOVEMBER, 2000
SUBJECT:- VERIFICATION/ATTESTATION OF DUPLICATE/
MISPLACED SALES TAX INVOICES.
An issue that requires consideration is that various requests are received from
registered persons for verification/authentication/attestation of duplicate copies of sales
tax invoice or those sales tax invoices original copies of which have been misplaced. The
Collector, Sales Tax & CE, Lahore pointed out that Sales Tax Act does not authorize the
department to authenticate/verify or attest duplicate copies of misplaced invoices which
have been issued by the registered tax payers, in view of the fact that sales tax invoice
issued by a registered person is not a document originating from the department. The
Collector, therefore proposed that section 69 of the Sales Tax Act, 1990 may be amended