Sales Tax Instructions

Sales Tax Instructions, 2009
2. The Collectors of Sales Tax are therefore, advised to ensure that this is
brought to the notice of auditors and no audit observation is made or demand is raised to
charge sales tax on withholding tax.
[Withdrawn vide S. Tax Ruling /Instructions No.11/2003 dt. 12.05.03.]
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST
L&P) addressed to all the Collectors of Sales Tax. Copy endorsed to the vice President FPCCI
for distribution to the Chambers of Commerce & Industry.]
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C. NO. 2(65)STP/95, DATED 26 TH JULY, 2001
SUBJECT:- CLARIFICATION REGARDING DISTRIBUTION OF COSME-
TICS MANUFACTURED IN MINGORA
I am directed to refer to your letter C.No.8-ST/Audit&Rec/Forvil/2001/611,
dated 02.07.2001 on the subject cited above and to request you to furnish replies to the
following questions immediately.
(i)
(ii)
(iii)
(iv)
(v)
From your reply to the Federal Tax Ombudsman, it appears that the
Collectorate has already lodged an FIR in the case. The Collectorate may
please intimate the circumstances whereunder such action was taken
without awaiting Board‘s response although a reference had already been
made to the Board;
whether the Lahore office of M/s. Forvil Cosmetic was involved in any
axable activities i.e. whether any taxable supplies were actually being
made from that office or it was merely being used as a liaison office for
their manufacturing business in non- tariff area as claimed by the
complainant;
there are two requirements to prove that supply was made, i.e. delivery
of goods and receipt of payment. Whether the Collectorate has any
evidence to the effect that goods were being delivered from the Lahore
office and that payments were being received therein;
whether there is any documentary proof that goods were supplied from
the manufacturing unit in Mingora to the Lahore office, and sales were
being made from the Lahore.
whether the Lahore office was used for making purchases of raw
material on behalf of the Mingora Unit.