Sales Tax Instructions

Sales Tax Instructions, 2009
please be clarified whether the deduction of sales tax is mandatory to the Accounts Offices while
making payment.
[Issued by the AGP, Islamaabd, under the signature of Mr. Muhammad Sarwar Zahid,
Accounts Officer (Accounts), addressed to Mr. Abdul Basit Chaudhry, Second Secretary (STB),
Sales tax Wing, CBR, Islamabad.]
********
C. NO. 4(47)-STB/98(Pt.II) DATED 16th FEBRUARY, 2001
SUBJECT:- PROCUREMENT OF ONION DEHYDERATED AGAINST
CONTRACT NO. 23.0276-5-0, 24 TH JNAUARY, 2000.
I am directed to refer to your letter number nil dated 24 th January, 2001 and say
that de-hydrated onions if not bottled, canned or packaged are entitled to sales tax
exemption.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashafaq Ahmed Tunio,
Secretary (ST-L & P), addressed to Major Arshad Hussain Director General Procurement
(Army), Ministry of Defence, Rawalpindi & copy to the Collector of Sales Tax & Central Excise,
Peshawar, Rawalpindi, Gujranwala, (East) Karachi (West) Karachi (Lahore, Multan, Hyderabad,
Quetta, Faisalabad.]
********
C. NO. 4(47)-STB/98-VOL.I DATED 19th FEBRUARY, 2001
SUBJECT:- VERIFICATION RAGARDING DEPOSIT OF SALES TAX BY
FRIMS/ SUPPLIERS INTO GOVERNMENT TREASURY.
I am directed to refer to your letter dated 29.01.2001 on the subject cited above
and to state that all Government departments and public sector Organizations are required
to purchase taxable goods only from registered person against valid tax invoices and on
payment of sales tax. While only a sales tax invoice issued by the registered person may
be sufficient proof in case of established and recognized suppliers, in case of new
suppliers, a copy of the Sales Tax Registration Certificate and latest sales tax return may
be demanded. In doubtful cases the documents may be referred to the Collectorate of
Sales Tax having jurisdiction over the registered person (suppliers) for verification.
2. It is therefore, clarified that invoices showing the element of sales tax are
necessary for all Government purchases of taxable goods, but the departments themselves
are not bound to verify they deposit of sales tax in to the treasury except in doubtful cases
where they no refer the case to the concerned Collectorate for verification.