Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to Ministry of Defence (Directorate General Procurement
(Army))‘s letter No.01-0243-00/P-I, dated 28 th June, 2001 on the subject noted above and
to say that fire fighting vehicles are classifiable under PCT Heading 87.05 while trucks
are classified under PCT Heading 87.04. Since the exemption granted under S.No.29 of
the Sixth Schedule of the Sales Tax Act, 1990 relates to ―trucks, their parts and
accessories‖ the exemption cannot be construed as being extended to fire fighting
vehicles. The fire fighting vehicles are, therefore, chargeable to sales tax @ 15%.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to Director General Procurement (Army), Rawalpindi Cantt. Copy
endorsed to all the Collectors of Sales Tax.]
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C.No.3(9)ST-L&P/2001 DATED 28 TH JUNE, 2001
SUBJECT:-
VOLUNTARY ‗BEFORE THE-DUE-DATE PAYMENTS‘ OF
SALES TAX.
I am directed to refer to the subject noted above and to state that a question has
been raised whether a registered person can voluntarily deposit any part of the amount of
sales tax which might be due from him by the fifteenth day of the month following the
tax period, on any day during the tax period itself, and whether such advance payment
can be adjusted in the tax return filed by such registered person for the relevant tax period
by the due date.
2. The question has been examined in the Central Board of Revenue and it
is held that none of the provisions of Sales Tax Act, 1990 as such bars any registered
person to deposit such payment of sales tax before the due date. A registered person can