Sales Tax Instructions

Sales Tax Instructions, 2009
Necessary action in this regard will be taken in the Budget 2001-2002. Copy also to MD, PIA with
the request to take necessary action as per provisions of this letter.]
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C. NO. 2(35)STP/97 DATED 12 TH JUNE, 2001
SUBJECT:-
AMENDMENTS IN THE SALES TAX ACT, 1990 AND SALES
TAX RECOVERY RULES, 1992.
I am directed to refer to your Office Memorandum No.FII-5/11/2000-AJKC,
dated 09.03.2001 on the subject cited above and to say that Government of Pakistan
intends to amend the Sales Tax Act, 1990 in the Budget 2001-2002 as follows:-
In sub-section (2A) of section 2 of the said Act at the end the words ―and also
includes arrears under the Sales Tax Adaptation Act, 1993 of Azad Jammu and
Kashmir State‖ shall be added
2. It is, therefore, requested that the Azad Jammu Kashmir Council may
also make appropriate amendment in their legislation accordingly under intimation to the
Central Board of Revenue.
[Issued by the CBR, Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Mr. Rafiq Ahmad, Deputy Secretary (Finance), Azad Jammu
and Kashmir Council Secretariat, Islamabad.]
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C.No.3(9)ST-L&P/2001 DATED 18 TH JUNE, 2001
SUBJECT:- SALES TAX BUDGET INSTRUCTIONS 2001-2002.
In the Budget 2001-2002, the following broad budgetary measures have been
taken in Sales Tax regime:-
(xii) Rate of further tax has been increased from 1.5% to 3%;
(xiii) The rate of sales tax on the import and supply of 190 raw materials has
been increased to 20% vide Notification No. SRO 389(I)/2001 dated 18 th
June, 2001;