Sales Tax Instructions

Sales Tax Instructions, 2009
section 23 of the Sales Tax Act, 1990. It is, therefore, clarified that the invoices issued by
the registered jewellers cannot be used either for input tax adjustment or for claiming
refund of sales tax at any subsequent stage.
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Chief (ST-II)
addressed to all the Collectors of Sales Tax/ Customs Sales Tax. Copy endorsed to DG
Intelligence & Investigation, Islamabad/DG Inspection & Internal Audit, Karachi/DG Training &
Research, Islamabad/all the Collectors of Adjudication.]
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C. NO. 2(38)STP/97 DATED 3 RD JULY, 2001
SUBJECT:-
SALES TAX REGISTRATION ON UNITS LICENSED UNDER
SRO 1140(I)/97, DATED 06.11.1997
I am directed to refer to your letter C. No.6563, dated 08.06.2001 on the subject
noted above and to say that the Board has clarified that a person located in FATA/PATA
if making supplies of taxable goods in Pakistan (outside tribal areas) is also required to
get registered, pay sales tax and observed all the procedures and obligation laid down in
the Sales Tax Act, 1990 (copies of Board letters of even number dated 15.04.1999 and
02.05.2000 enclosed) and rules made thereunder. Similarly a person located in such areas
making imports of taxable goods through any customs port / station in Pakistan is also
required to get registered and comply with relevant provisions of Sales Tax Act, 1990,
and rules made thereunder (copies of Board‘s letter dated 30.12.1998 and Office
Memorandum dated 11.01.1999 enclosed.)
2. You are advised to take appropriate action accordingly.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Asim Majid Khan,
Secretary (ST), addressed to the Collector, Customs House, Peshawar.]
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C. NO. 2(7)STP/99 DATED 6 TH JULY, 2001
SUBJECT:- COUNT VARIATIONS IN PURCHASE INVOICES AND
EXPORT DOCUMENTS
I am directed to refer to your letter C. No.ST/PA/142/2000/2472, dated 27 th June,
2001, on the subject cited above and to enclose G.R. Arshad‘s opinion on the subject.