Sales Tax Instructions

Sales Tax Instructions, 2009
1270 SRO 315(I)/2005 dated
15 th April, 2005.
1271 Electronic filing of sales
tax return at Large
Taxpayer‘s Unit (LTU)
Karachi.
1272 Double payment of
refund of sales tax on
exports made between the
period 01.10.1996 to
31.12.1996 under
different standard rebate
notifications as well as
through system of zerorating
or input tax credit.
1273 Inclusion of payphones
GSM/ CDMA/ WLL
under SRO 500(I)/2004
dated 12.06.2004.
1274 Conference of Collectors
of Sales Tax & Central
Excise scheduled to be
held on 8 th May 2005.
1275 Request for one time
payment of sales tax
without sales tax
registration on
consignment imported by
Habib Educational Trust.
1276 Appropriate scrutiny of
registered persons
showing abnormal tax
profiles.
1277 Sales Tax Refund Rules,
2002.
1278 Sales Tax Refund Rules,
2002.
C. No. 1(2)STR
/2002 dated 18 th
April, 2005
Sales Tax Gene
ral Order No. 01/
2005C. No. 3(13)
ST-L&P/03. dt
21 st April, 2005
C. No. 1(33)STP
/93 (Pt) dated
23 rd April, 2005
C. No. 3(13)/St-
L&P /2004 dated
4 th May, 2005
C. No. 1/6-STB
/2003 (Pt.) dated
4 th May, 2005
C. No. 3(2)STP
/99 (Pt-2) Dated
9 th May, 2005
C. No. 1(2)STM/
2005 dated 11 th
May, 2005
C. No. 3(12)ST-
L&P /02. dated
12 th May, 2005
C. No. 3(12)St-
L&P/02 dated
14 th May, 2005
Implementation of SRO
315(I)/2005 is held in
abeyance till further orders
relating to value of sugar.
Procedure for electronic
filling of return
transmission of data from
bank.
ECC has regularized simul
taneous payment of rebate
under customs SROs and
refund of sales tax on the
basis of input tax invoices
from 01.10.96 to 31.12.98.
Board‘s all previous letters
on the subject issue are
withdrawn.
Under SRO 500(I)/2004 im
ported or locally manufac
tured plant/ machinery is
zero-rated with out any
conditions or restricttions
of tariff headings.
Agenda items of the
conference.
Habib Education Trust may
not registered for importing
pre-engineered and prefabricated
steel building
material which does not fall
in ambit of taxable activity.
Scrutiny of registered
persons showing marginal
payment of tax before
sanctioning of refund.
SRO 415(I)/2005 amended
to give refunds to the extent
of goods actually exported.
SRO 415 (I)/2005 shall
apply to the refund claims
filed after 12.05.2005.
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