Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.1(17)STR/2000 DATED 14 TH FEBRUARY, 2001
SUBJECT:- COLLECTION OF GENERAL SALES TAX ON
ADVERTISEMENT TELECAST ON TELEVISION
I am directed to refer to your letter No.ACAA-BL-656/3505/5158 dated
19.01.2001 on the above subject and say that Central Board of Revenue has directed to
allow Pakistan Television Corporation Ltd. to continue to avail, in spirit, the facility
available under the provisions of rule 96ZZC of the Central Excise Rules, 19994 so far as
payment of sales tax and filling return under section 26 of the Sales Tax Act, 1990 is
concerned. Accordingly tax return for the tax period 1 st to 31 st January, 2001 may be filed
by the 15 th of April, 2001.
[withdrawn vide C.No.1(17)STR /2000 dated 29.06.06]
[Issued by the Government of Pakistan, Revenue Division, C. B. R., (Sales Tax Wing),
Islamabad, under the signature of Mr.Asim Majid Khan, Secretary (STR), being addressed to Mr.
Yousaf Baig Mirza, Managing Director, Pakistan Television Corporation Limited, Islamabad.
Copy to the Collector, Collectorate of Sales Tax, Faisalabad, the Collector, Collectorate of Sales
Tax & Central Excise, Lahore / Peshawar/ Gujranwala/ Rawalpindi (East/West), Karachi, the
Collector, Collectorate of Customs, ST & FC, Quetta/ Hyderabad/ Multan.]
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C. NO.3(1)/STP/98, DATED 15 TH FEBRUARY, 2001
SUBJECT:- CLAIRFICATION REGARDING SECTION 9 AND SRO NO
696(I)/96, DATED 22.08.1996. THE DEBIT AND CREDIT NOTE
AND DESTRUCTION OF GOODS RULES, 1996.
I am directed to refer to your letter number nil dated 2 nd February, 2001 and to
say that the Board regrets its inability to extend the scope of SRO 696(I)/96, dated
22.08.1996 to cover supplies returned from un-registered buyers.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L & P), addressed to Major(R) Naseer Ahmad, Controller Purchase and planning,
Berger Paints Pakistan, SITE, Karachi.].
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C. NO.4(47)/STB.98.VOL.I DATED 15 TH FEBRUARY, 2001
SUBJECT:- PROCEDURES OF SALES TAX ON SUPPLIES MADE TO
GOVERNMENT AND PAYMENT THEREOF THROUGH
CHEQUES.