Sales Tax Instructions

Sales Tax Instructions, 2009
(f)
(g)
(h)
(i)
(j)
input is adjusted in the return filed immediately after the bill is issued,
even before the bill is paid; e.g. amount of sales tax mentioned in the bill
for September 1999 issued on 5 th October 1999 payable by 20 th October
1999 was claimed in the return for September 1999 filed on 15 th October
1999. According to law, it should have been claimed in the return for
October 1999 filed by 15 th November 1999;
input adjustment is taken even before the bill was issued/received, on the
estimated amount, on the basis of meter reading or previous months bills;
the bill does not contain the name and registration number of the
registered person, but in some cases, the registration number was entered
by hand, which amounts to tampering/forgery;
input adjustment is also taken on the electricity used in non-taxable
activities, i.e. administrative offices, labour colony, etc.;
in case of generation of electricity by a separately registered captive
power unit, input is adjusted on internal ‗debit notes‘ instead of proper
sales tax invoices/electricity bills.
2. Collectors are requested to please check the aforementioned aspects
during audits and processing of refund claims. Snap audit of cement units may be
conducted to check the aforementioned information, and a report may be furnished to the
Board by 15 th June, 2001.
[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.]
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C. NO. 1(107)STT/2000 DATED 28 TH MAY, 2001
SUBJECT:-
EXEMPTION OF SALES TAX ON IMPORT OF HATCHING
EGGS
I am directed to refer to the aforementioned subject and to say that the question
of chargeability of sales tax on hatching eggs is being examined in the Board. Meanwhile
it is advised that the Collectorates may not charge sales tax on imports of hatching eggs
but allow clearances against undertaking and post dated cheques for the amount of sales
tax.