Sales Tax Instructions

Sales Tax Instructions, 2009
facilitate compliance to the new legal and procedural amendments/measures. In case the
Collectorate finds any ambiguity or anomaly in the amendments made in the Sales Tax
laws or in these instructions, Board may be apprised of the same instantly.
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Chief (ST-II)
addressed to all the Collectors of Sales Tax/Customs. Copy endorsed to DG Intelligence &
Investigation Islamabad/DG Inspection & Internal Audit Karachi/DG Training & Research,
Islamabad/all the Collectors of Adjudication.]
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C. NO. 3(30)STM/2001 DATED 19 TH JUNE, 2001
SUBJECT:-
FLYING INVOICES
I am directed to enclose a copy of letter No.STR/Misc/10/2001/1962, dated
24.05.2001 along with paper on ―Flying Invoices‖ received from Collectorate of Sales
Tax, Faisalabad for information.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Abdul Razzaq, Secretary
(STM&1), addressed to the Collector of Sales Tax & Central Excise, (East/West) Karachi/
Lahore/ Rawalpindi/ Gujranwala/ Peshawar, Collector of Customs, Sales tax & Central Excise,
Multan Quetta/Hyderababd and copy to Collector of Sales Tax, Faisalabad.] Copy of letter C.
No.STR/Misc./10/2001/1962, dated 24.05.2001 is reproduced below:-
C. NO. STR/MISC./10/2001/1962 DATED 24 TH MAY, 2001
SUBJECT:-
FLYING INVOICES
Kindly refer to the telephonic conversation on the subject noted above and find enclosed a paper
on the phenomenon of flying invoices for consideration.
FLYING INVOICES
A. REQUIRED INVOICING SYSTEM