Sales Tax Instructions

Sales Tax Instructions, 2009
Collector of Sales Tax & Central Excise, Peshawar, Rawalpindi, Hyderababd, Quetta, Lahore,
Multan, Faisalabad, Gujranwala.]
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C. NO. 4(47)STB/98 (VOL-I) DATED 19 TH JULY, 2001
SUBJECT:-
IMPOSITION /REALIZATION OF SALE TAX ON SALE OF
GOODS BELONGING TO GOVERNMENT OF PAKISTAN
THROUGH OPEN AUCTION / TENDER
I am directed to refer to your letter No.DWI/Policy/83/Vol-II/36, dated
05.07.2001 on the subject cited above and to say that rate of sales tax on imports and
supplies remains 15% except on the goods specified in SRO 389(I)/2001, dated
18.06.2001 (copy enclosed) for which rate of sales tax has been enhanced to 20%.
2. Rate of further tax under section 3(1A) of the Sales Tax Act, 1990 has
been enhanced from 1.5% to 3% vide Finance Ordinance, 2001. This charge is effective
w.e.f. 18.06.2001, i.e. all supplies made to registered persons on 18 th June, 2001 and
onwards are to be charged further tax @ 3%.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Mr. Ali Akbar Khan, Deputy Director (Disposals), Ministry of
Industries, Department of (Disposal Wing), Islamabad & copy to Collector of Sales Tax & Central
Excise, Peshawar, Rawalpindi, Gujranwala, (East) Karachi, (West) Karachi, Lahore,
Hyderababd, Quetta, Faisalabad, Multan.]
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C.No.3(14)ST-L&P/2001 DATED 21 ST JULY, 2001
SUBJECT:-
REVIEW OF FIRs LODGED UNDER THE SALES TAX ACT,
1990.
The Central Board of Revenue has been intimated by various taxpayers that in
many Collectorates of Sales Tax, FIRs have been lodged and prosecution undertaken
even in cases where recoveries of unpaid/defaulted amounts of tax could be affected and
correct compliance ensured without having recourse to criminal cognizance of the