Sales Tax Instructions

Sales Tax Instructions, 2009
Tax & Central Excise, Lahore / Peshawar/ Gujranwala/ Rawalpindi (East/West), Karachi, the
Collector, Collectorate of Customs, ST & FC, Quetta/ Hyderabad/ Multan.]
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C. NO.3(1)/STP/98, DATED 15 TH FEBRUARY, 2001
SUBJECT:- CLAIRFICATION REGARDING SECTION 9 AND SRO NO
696(I)/96, DATED 22.08.1996. THE DEBIT AND CREDIT NOTE
AND DESTRUCTION OF GOODS RULES, 1996.
I am directed to refer to your letter number nil dated 2 nd February, 2001 and to
say that the Board regrets its inability to extend the scope of SRO 696(I)/96, dated
22.08.1996 to cover supplies returned from un-registered buyers.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L & P), addressed to Major(R) Naseer Ahmad, Controller Purchase and planning,
Berger Paints Pakistan, SITE, Karachi.].
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C. NO.4(47)/STB.98.VOL.I DATED 15 TH FEBRUARY, 2001
SUBJECT:- PROCEDURES OF SALES TAX ON SUPPLIES MADE TO
GOVERNMENT AND PAYMENT THEREOF THROUGH
CHEQUES.
I am directed to refer to your letter No. 287-AC-I/10-7/94-VOL-V, dated the 18 th
January, 2001 and to say that Central Board of Revenue has already replied your letter
dated 1.2.2000 vide letter of even number dated 27.01.2001 (copy enclosed).
2. The condition for government departments/ public sector organizations
to purchase taxable goods from registered suppliers has been prescribed by the Federal
Cabinet and Board cannot relax this condition. The district field offices‘ plea that there is
no registered seller of taxable goods available is not acceptable. The field offices should
not encourage un-registered suppliers on any ground.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L & P), addressed to Mr. Muhammad Sarwar Zahid, Accounts Officer (Accounts),
Office of the Auditor General of Pakistan, Constitution Avenue, Islamabad & copy to the
Collector of Sales Tax & Central Excise, Peshawar, Rawalpindi, Gujranwala, (East) Karachi,
(West) Karachi, Lahore, Multan, Hyderabad, Quetta, Faisalabad.] Copy of letter C.No. 287-AC-
1/10-7/94-VOL V, dated 18th January, 2001 is reproduced below:--
C. NO. 287-AC-I/10-7/94-VOL-V DATED 18 TH JANUARY, 2001
SUBJECT:-
PROCEDURES OF SALES TAX ON SUPPLIES MADE TO GOVERNMENT
AND PAYMENT THEREOF THROUGH CHEQUES.