Sales Tax Instructions

Sales Tax Instructions, 2009
27(I)/98 dated 17.1.1998. 2006 and machinery imported
under SRO 27(I)/98.
Sales Tax Circu Condonation of fine/penal
lar No. 01/2006, ty/default surcharge for late
C. No. 3(4)ST- filing of returns electroni
L&P/2005 dated cally upon receipt of NIFT
19th January, certification or may file retu
1380 Condonation of fine /
penalty and default
surcharge for late filing of
returns under SRO
1184(I)/2005 and 1185(I)
/2005 dated 01-12-2005
1381 Levy of Federal Excise
Duty at import stage on
edible oil and vegetable
ghee including cooking
oil. vide SRO 24(I)/2006
dated 07-01-2006 –
clarification regarding.
1382 Audit of sales tax by
RRA.
1383 Clarification regarding
notification Nos. 68(I)/
2006, 69(I)/2006 both
dated 28.1.2006.
1384 Clarification in respect of
SRO 545(I)/2004 dated
30.06.2004.
1385 Determination of
assessable value of sugar.
1386 Zero rated local supplies
under SRO 527(I)/2005
dated 6.6.2005.
1387 Sales tax payment -----
clarification.
1388 Revival of ship breaking
industries.
2006
Federal Excise
General Order 01
of 2006, C.
No.1(3)CEB
/2004 dated 19th
January, 2006
D.No1(1)M(Audi
t) /02/419 dated
2 nd Feb, 2006
C. No.4/57-STB
/97 dated 7 th
February, 2006
C. No.1(57)STT
/97 dated 16 th
February, 2006
C. No.1(3)STM
/2004 dated 21 st
February, 2006
C. No.5/8-STB/
2005 dated 23 rd
February, 2006
C. No. 4/49-
STB/98 dated 6 th
March 2006
C.No.3/13-STB
/99 dated 7 th
March 2006
rns manually by 31.01.06.
FED levied @ Rs.1 per Kg
at import stage on edible
/cooking oil/crude palm oil.
Exporters are entitled to
draw back of FED paid at
import stage. Adjustment of
inputs not admissible.
RRA shall carry out the
External Audit for sales tax
at Collectorate‘s offices.
Expression ―rapeseed‖ used
in the notifications SRO
68(I)/2006 and 69(I)/2006
shall include canola seed.
Value of taxable supply of
locally produced urea was
fixed at Rs.6,600/- MT.
In Dec, 2005 declared valu
es of sugar ranged between
Rs.18-22/kg whereas the
retail price was Rs.38-
40/kg. Colectors to constit
ute valuation committees.
Clarifications on case to
case basis are not warranted
in the presence of explicit
provisions of SRO
527(I)/2005 for zero rating.
Tax is payable on invoice
value inclusive of total
amount of provincial excise
duty and other taxes even if
the duty is payable through
any deferment mechanism.
The liability of sales tax for
a ship is discharged when
the sales tax on local supply
1312
1313
1314
1315
1315
1316
1317
1317
1318