Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashafaq Ahmed Tunio,
Secretary (ST-L & P), addressed to Major Arshad Hussain Director General Procurement
(Army), Ministry of Defence, Rawalpindi & copy to the Collector of Sales Tax & Central Excise,
Peshawar, Rawalpindi, Gujranwala, (East) Karachi (West) Karachi (Lahore, Multan, Hyderabad,
Quetta, Faisalabad.]
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C. NO. 4(47)-STB/98-VOL.I DATED 19th FEBRUARY, 2001
SUBJECT:- VERIFICATION RAGARDING DEPOSIT OF SALES TAX BY
FRIMS/ SUPPLIERS INTO GOVERNMENT TREASURY.
I am directed to refer to your letter dated 29.01.2001 on the subject cited above
and to state that all Government departments and public sector Organizations are required
to purchase taxable goods only from registered person against valid tax invoices and on
payment of sales tax. While only a sales tax invoice issued by the registered person may
be sufficient proof in case of established and recognized suppliers, in case of new
suppliers, a copy of the Sales Tax Registration Certificate and latest sales tax return may
be demanded. In doubtful cases the documents may be referred to the Collectorate of
Sales Tax having jurisdiction over the registered person (suppliers) for verification.
2. It is therefore, clarified that invoices showing the element of sales tax are
necessary for all Government purchases of taxable goods, but the departments themselves
are not bound to verify they deposit of sales tax in to the treasury except in doubtful cases
where they no refer the case to the concerned Collectorate for verification.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashafaq Ahmed Tunio,
Secretary (ST-L & P), addressed to Mr. Sakhawar Hussain, Budget Officer, Directors general,
Inter services Intelligence, Islamabad]
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C.No.4(47)STB/98(P.I) DATED 19th FEBRUARY, 2001
SUBJECT:-
SALES TAX ON SUPPLIES MADE TO GOVERNMENT/ SEMI
GOVERNMENT/DEFENCE DEPARTMENTS AND
AUTONOMOUS CORPORATION AUTHORIZED TO DEDUCT
ADVANCE TAX UNDER SECTION 50(4) OF THE INCOME TAX
ORDINANCE, 1979.
I am directed to refer to your letter No.4248/929/LS/OS-10A, dated 20 th January,
2001, on the subject noted above and to state that as already clarified in Board‘s letter
C.No.4(47)STB/98(P.I), dated 15 th March, 2000 (copy enclosed) the disposal of