Sales Tax Instructions

Sales Tax Instructions, 2009
2. The issue has been examined by CBR in consultation with the Law and
Justice Division. Board is pleased to clarify that sales tax paid on taxable services is
adjustable against the output tax of a registered person, because the same is to be charged
and collected in the same mode and manner as provided by the Sales Tax Act, 1990.
Hence, a registered person holding a tax invoice issued by a registered customs clearing
agent is entitled to adjust the amount of sales tax paid on services rendered or provided
by such agent subject to the conditions prescribed under section 7 and 8 of the Sales Tax
Act, 1990.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio
Secretary (ST-L&P)), addressed to the Collector of Sales Tax & Central Excise, Peshawar/
Rawalpindi/ Gujranwala/ (East)/(West), Karachi/Lahore, Collector of Customs, Sales Tax &
Central Excise, Multan/ Hyderabad/ Quetta & Collector of Sales Tax]
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C. NO.2(1)STP/2000(Pt.3) DATED 20 TH JANUARY, 2001
SUBJECT:- MEETING BETWEEN CHAIRMAN (EPB) AND CHAIRMAN
(CBR) HELD ON 13 TH JANUARY, 2001.
I am directed to refer to subject noted above and to say that a meeting was held in
the Central Board of Revenue on 13 th January, 2001 between the Chairman, EPB and
Chairman, CBR. The issues relating to sales tax refunds were discussed and it was
decided that :--
(i)
(ii)
(iii)
The present timeframe of 60 days for payment of sales tax in terms of
sub-rule (2)(b)(ii) of rule 7 of SRO 417(I)/2000, dated 28.6.200 be
reduced to 40 days. Amendment in the notification is being issued.
As required under clause (vii) of sub-rule (1) of rule 9 of SRO
417(I)/2000, the stock statement should be simplified. Preferably it may
comprise four columns (besides description) indicating carryovers, new
receipts, consumption Supplies and balance of major inputs/ outputs.
Formulation of industry-wise stock statements by the Collectors in
Karachi, Lahore and Faisalabad in consultation with the relevant
associations should be expedited. Taxpayers may find it convenient to
maintain a register conforming to the agreed format of stock statement
and furnish signed photocopies of the relevant pages of such registered in
support of their refund claims.
The Collectorates will send two types of monthly refund pendency
statements to CBR, one indicating summary position of refund payments/
pendency and the other returns based claim pendency indicating aging of
such claims. In these statements, information about the refunds of