Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to Collectorate‘s letter No.11(7369)Reg/Hqrs/E/
2000/6737, dated 25.01.2001 on the above subject and to say that this issue was earlier
examined and a clarification was issued vide CBR‘s letter No.1(27)STR/2001, dated
28.2.2001 (copy enclosed). It is again clarified that separate registrations are required for
a person who is rendering taxable services as well as making supplies of taxable goods.
[Issued by the CBR., Islamabad, under the signature of Mr. Asim Majid Khan, Secretary
(STB&S), addressed to Collector, Collectorate of Sales Tax and Central Excise, (East) Karachi.
Copy of letter No.11(7369)Reg/Hqrs/E/2000/6737, dated 25.01.2001 is reproduced below]:-
C. NO. 11(7369)REG/HQRS/2000/6737 DATED 25 TH JANUARY, 2001
Mr. Iftikhar Qutab,
Chief Sales Tax,
Central Board of Revenue,
Islamabad.
SUBJECT:-
CLARIFICATION REGARDING REGISTRATION OF THOSE UNITS WHO
ARE PAYING CENTRAL EXCISE DUTY AS SALES TAX UNDER SRO
617(I)/2000, DATED 02.11.2000.
Kindly refer to the subject noted above.
2. The Government vide Notification SRO 617(I)/2000, dated 02.11.2000 has directed that
the Central Excise Duty payable on the services mentioned in the notification would be charged,
collected and paid in the manner of Sales Tax and all the rules, procedure etc. of sales tax law
would be applicable thereon. The Government has however created a separate sub-head number
0226000-Sales Tax on services for deposition of the above mentioned Central Excise Duty instead
of main Sales Tax account number 0220000.
3. Since the above mentioned Central Excise Duty is to be deposited in new sub-head of
Sales tax, this Collectorate is of the view that a separate Sales Tax Registration is required by the
said Central Excise Duty paying units other wise it would not be possible for the field formations
to provide any information separately in this regard required by the Board.
4. M/s. Pakistan International Airlines have already applied to this Collectorate for
separate registration in this regard. The Board is requested to issue clarification in this regard so
that action may be taken accordingly.
********
Muhammad Ramzan,
Collector
C. NO. 2(65)STP/95 (VOL.I) DATED 31 ST MAY, 2001
SUBJECT:-
SALES TAX