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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

ived flaws in the system.<br />

1443 Budget proposals 2006-<br />

07: Issues relating to<br />

excise duty on banking<br />

services.<br />

1444 Layallpur chemicals and<br />

fertilizers limited<br />

(national tax no.1768968<br />

and sales tax registration<br />

no.04-04-2807-002-91)<br />

1445 <strong>Sales</strong> tax on sale of<br />

second hand vehicles.<br />

1446 Registration of money<br />

changers, foreign exch<br />

ange dealers, exchange<br />

companies, burglar alarm<br />

and vehicle tracking<br />

companies.<br />

1447 Collection of general<br />

sales tax on<br />

advertisements telecast on<br />

television<br />

1448 RBD Palm Oil – local<br />

refineries.<br />

1449 Clarification regarding<br />

supply of specified goods.<br />

1450 Special procedure for<br />

collection and payment of<br />

sales tax on vehicles.<br />

C. No. 1/1-STB<br />

/2006 dated 24th<br />

June, 2006<br />

C. No. 3(3)STM<br />

/2004 dated 26 th<br />

June, 2006<br />

C. No. 3(72)ST-<br />

L&P/97 (pt.2)<br />

dated 26 th June,<br />

2006<br />

C. No. 1/1-STB<br />

/2006 dated 28th<br />

June, 2006<br />

C. No.1(17)STR<br />

/2000 dated 29 th<br />

June, 2006<br />

C. No. 1(3)CEB<br />

/2004 (pt) dated<br />

30 th June, 2006<br />

C. No. 3(72)ST-<br />

L&P/97 dated 4 th<br />

July, 2006<br />

C. No. 3(12)ST-<br />

L&P/04(pt) dated<br />

5 th July, 2006<br />

Concerns of Pakistan<br />

Banking Association on<br />

excise duty levied on nonfund<br />

services of banking.<br />

Amount not fully adjusted<br />

under SRO 666(I)/2005 in<br />

three months may be<br />

refunded.<br />

ST to be charged if sale<br />

price of old vehicles is<br />

higher than purchase price.<br />

Royalty payments are<br />

subject to FED.<br />

5% excise duty on money<br />

exchanges commission,<br />

burglar alarm. Vehicle<br />

tracking companies are<br />

liable to excise duty @ 15%<br />

(VAT mode) wef. 1.7.06.<br />

Letter dated 14.02.06 is<br />

withdrawn therefore M/s.<br />

PTV may file return on 15 th<br />

of the month following the<br />

month of services.<br />

Since the imported crude<br />

palm oil is subject to fixed<br />

FED at Re.1/kg no further<br />

payment of FED/ST is<br />

required if such RBD palm<br />

oil is supplied to ghee/<br />

cooking oil manufacturers.<br />

Supplies to govt/ semi govt.<br />

bodies will be treated as<br />

wholesaler irrespective of<br />

the fact that the goods are<br />

zero-rated or otherwise.<br />

ST on old/used vehicles and<br />

production of proof before<br />

registration authority has<br />

been done away with.<br />

1398<br />

1399<br />

1400<br />

1400<br />

1401<br />

1401<br />

1402<br />

1403

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