Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to Mr. Tahir Razzaque, Chartered Accountant, Islamabad. Copy
endorsed to all the Collectors of Sales Tax.]
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C. NO. 3(62)STP/97 (Pt-1) DATED 13 TH AUGUST, 2001
SUBJECT:- CLARIFICATION REGARDING SALES TAX REGISTRATION
I am directed to refer to your letter number nil, dated nil and to say that Board
has already clarified vide its letter of even number C.No.3 (62) STP/97 Pt. IV, dated
12.03.1998 that a person who is not engaged in making taxable supplies in Pakistan is
not required to be registered under the Sales Tax Act, 1990 for the purpose of imports.
This letter is being issued on your request in lieu of Board‘s letter of even number, dated
11.08.2001 on the same subject.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Mr. Zafar Ali Shah, Sodois Printers Ltd., Peshawar & copy to
the Collector of Customs (Appraisement) & the Collector of Sales tax & Central Excise
Peshawar.]
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C. NO. 1(30)STR/99 DATED 15 TH AUGUST, 2001
SUBJECT:-
SALES TAX ON POL PRODUCTS
I am directed to refer to your letter Ref. No.9130/3838, dated 08.08.2001 on the
subject cited above and to confirm that sales tax is to be charged and collected on POL in
accordance with Board‘s letter of even number dated 15.12.1999.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Mr. M. Naseem Aquil, Pakistan-Arab Refinery Ltd., Karachi &
copy to all the Collectors of Customs, Sales tax & Central Excise Peshawar.]
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C. NO. 3/41-STB/99, DATED 18 TH AUGUST, 2001
SUBJECT:-
CLARIFICATION REGARDING VALUE OF SUPPLY