Sales Tax Instructions

Sales Tax Instructions, 2009
1511 Special procedure
payment of sales tax by
commercial importers.
1512 Refund of excess input
tax against adjustment
advice.
C. No. 3(12)ST-
L&P/ 2004 dated
20 th Dec., 2006
C. No. 3(4)ST-
L&P/2005 dated
21 st December,
2006
1513 Audit of taxpayers. C. No.1(6)STP
/97 dated 27 th
1514 Refund claims filed by
M/s. Telenor Pakistan.
1515 Condonation of time limit
for submission of refund
claims.
1516 Clarification regarding
SRO. 500(I)/2003, dated
7 th June, 2003, in the case
of M/s. Mobil Askari
Lubricants Limited.
1517 Refund of sales tax paid
on transfer of second
hand vehicles.
1518 Implementation of notification
SRO 732(I)/2006
dated 13.07.2006 read
with SRO 781(I)/2006
dated 01.08.2006
1519 Requirement of sales tax
registration for importers.
1520 Mitigating the hardship of
Islamabad based
taxpayers.
December, 2006
C. No. 3(4)ST-
L&P/ 2005 dated
28 th Dec., 2006
C. No. 2(1)ST-
L&P/ 2000 (Pt)
dated 28 th
December, 2006
C. No. 3(10)ST-
L&P/ 2003 dated
29 th December,
2006
2007
C. No. 3(72)ST-
L&P/ 97 (PT-II)
dated 1 st January,
2007
C. No. 1/2-STB
/2006 (PT) dated
8 th January, 2007
C.No.3(62)STP/9
7 (Pt-IV) dated
9 th January, 2007.
ST& FE General
Order No1/2007,
C. No.1(22)STM
&Reforms/2006
dt 10 th Jan., 2007
New format for quarterly
return to be filed by the
commercial importers.
Excess input tax can be
adjusted in three tax periods
or claim refund not
consumed in three months.
Preparations for meaningful
audit of the taxpayers likely
to start in February, 2007.
Refund to be sanctioned in
revised returns instead of
carrying forward.
Condonation of time for
processing of all refund
claims by 31.12.06 shall not
be extended.
Benefit of SRO 500(I)/2003
not to be given if there is
charge of evasion of sales
tax.
Refund of ST on transfer of
second hand vehicles on
producing original challan
and a certificate from the
auctioning department.
Minimum assessable values
of incandescent lamps, tube
lights and energy saver
lamps fixed by the Board
may be implemented.
Categories of importers not
required to be registered.
Taxpayers and Diplomatic
Missions based in
Islamabad shall continue to
be dealt in Collectorate of
ST&FE, Islamabad.
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