Sales Tax Instructions

Sales Tax Instructions, 2009
C.NO. 9-ST.EXT.AUDIT/97 DATED 20 TH OCTOBER, 2001
Subject
AUDIT CONDUCTED BY OFFICERS OF AUDITOR GENERAL
OF PAKISTAN AT THE PREMISES OF REGISTERED
PERSONS
I am directed to refer to Collectorate of Sales Tax and Central Excise (West)
Karachi‘s letter No.1(68)St/DRRA.Cell/W/200/6144 dated 22-08-2001 and No.5(01)24-
ST(e)AIR/STE-II/2KI/2001/1146 dated 26-09-2001 and to say that on a Note for FM the
Finance Minister was pleased to approve the proposal of CBR that keeping in view
convenience of the registered persons, the officers of DRRA may be restricted from
visiting the premises of the registered person for the purpose of audit, they should carry
out audit within the premises of the respective Sales Tax Collectorates on the basis of
record available in the Collectorate comprising monthly sales tax return-cum-payment
challans and refund related documents.
2. You are requested to kindly comply with the instructions of the Board
already conveyed vide letter NO.9/ST. Ext. Audit/97 dated 05-09-2000 and reiterated
vide letter dated 22-06-2001. The DG, Audit & Evaluation (South) Revenue Receipts,
Karachi may be responded on the above detailed lines while attending PDPs on nonproduction
of record.
C.NO. 1/204-STT/99 DATED 20 TH OCTOBER, 2001
SUBJECT:-
EXEMPTION OF SALES TAX
I am directed to refer to your letter No.A(A99)AKF(P)/Admn./01 dated 06-09-
2001 on the subject cited above and to say that the exemption facility mentioned in para
2.2(b) of the Protocol of Cooperation for Development signed by the Agha Khan
Development Network (AKDN) with the Government of Pakistan on 13 th November,
1994 only relates to finished goods and vehicles and not to raw material, parts and
component used therein. Since, the agreement only envisages exemption and not zerorating,
therefore, exemption is available only on finished goods supplied to AKDN and
not on raw material, parts or components used in manufacture of such goods.
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C. NO. 4(47)STB/98-VOL-I DATED 23 RD OCTOBER, 2001
SUBJECT:-
PROCEDURE OF SALES TAX ON SUPPLIES MADE TO
GOVERNMENT AND PAYMENT THEREOF THROUGH
CHEQUES
I am directed to refer to your letter No.WIL/ACCTS/278, dated 11.10.2001 on
the subject cited above and to say that the condition for Government departments / public
sector organizations to purchase taxable goods from Sales Tax registered suppliers has
been prescribed by the Federal Cabinet and Board cannot relax this condition.