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Sales Tax Instructions, 2009 (xvi) Monthly returns (xvii) Analysis certificates (xviii) Bank credit advice (xix) Bank statement (to ascertain the payments of Rs.50,000//- & above) (xx) Shipping bill 8. Manufacturers-cum-Exporters (xiv) Purchase invoices (xv) Bills of Entry (xvi) Input register (xvii) Sales invoices (xviii) Output register (xix) Stock register (xx) Monthly returns (xxi) Monthly production reports (xxii) Raw material consumption certificates (xxiii) Analysis cards (xxiv) Bank credit advice (xxv) Bank statement (to ascertain the payments of Rs.50,000//- & above) (xxvi) Shipping bill 2. In case any document other than those prescribed above is required, the same may be called for after seeking written permission to this effect from the Collector, Sales Tax or DG, RRA, as the case may be. [Issued by the CBR, Islamabad under the signature of Mr. Muhammad Nazim Saleem, Secretary (ST-Audit) addressed to all the Collectors of Sales Tax. Copy endorsed to DAG, RRA, Islamabad/FPCCI, Karachi/the chairman Committee on Sales Tax Audit Parameters, FPCCI Karachi.] ******** C.No.3(72)STP/97(Pt.II) DATED 20 TH NOVEMBER, 2001 SUBJECT:- INCLUSION OF GENERAL SALES TAX IN CONTRACT AGREEMENT.
Sales Tax Instructions, 2009 I am directed to refer to your letter No.6003/II/DP/E-6, dated 26 th September, 2001, on the subject cited above and to say that there is no sales tax on services of contractors for repair and maintenance work. However, if taxable goods are also supplied, sales tax is required to be charged thereon. 2. In case of term contracts for maintenance of building, sales tax is chargeable only on taxable goods used for repair and maintenance purposes and not on the full amount of contract. A copy of Board‘s letter C.No.4(47)STB/ 98(Pt.I), dated 9 th September, 2001 is enclosed in this regard. [Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST- L&P) addressed to HQ DW & CE (DP) GHQ, Rawalpindi. Copy endorsed to all the Collectors of Sales Tax.] ******** C.No.1(15)STR/2000 DATED 24 TH NOVEMBER, 2001 SUBJECT:- ISSUES RELATING TO COURIER SERVICES. I am directed to refer to your letter dated 14 th June, 2001 addressed to the Member (Sales Tax) forwarding draft minutes of the meeting held by Member (Sales Tax) on 26 th May, 2001 at Karachi and to say that the issues mentioned in your letter have been considered in the Board. The ruling of the Board on each issue is as follows:- ISSUES (i) Definition of Courier: The definition of courier as adopted in the BOARD‘S RULING Express delivery of non-document parcels weighing more than 20 kgs
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(09-A) Sales Tax Instructions, 2009
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Karachi. SUB: Sales Tax Instruction
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CERTIFICATE. Sales Tax Instructions
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(b) (c) (d) Sales Tax Instructions,
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Sales Tax Instructions, 2009 office
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Sales Tax Instructions, 2009 Lahore
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Sales Tax Instructions, 2009 ______
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(ii) (iii) (iv) (v) (vi) (vii) Sale
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Thanking you. Yours truly, Abdul La
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Sales Tax Instructions, 2009 liquor
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Sales Tax Instructions, 2009 Tax Ac
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Sales Tax Instructions, 2009 (viii)
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Note: Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 also c
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Mr. M. Iqbal Farid Chairman, Centra
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Sales Tax Instructions, 2009 4. Ame
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(b) \ Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 Copy o
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(b) (c) (d) (e) Sales Tax Instructi
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Sales Tax Instructions, 2009 With r
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Sales Tax Instructions, 2009 1. Sho
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Sales Tax Instructions, 2009 ANNEX-
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Sales Tax Instructions, 2009 M/s. S
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S.N o Name of Ginning Unit(s) from
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10. Survey Techniques
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Sales Tax Instructions, 2009 Notifi
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Sales Tax Instructions, 2009 sale,
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measures taken: Sales Tax Instructi
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Sales Tax Instructions, 2009 AND WH
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(iv) Sales Tax Instructions, 2009 I
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Sales Tax Instructions, 2009 appeal
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Yours faithfully For Meezan Enterpr
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Sales Tax Instructions, 2009 commer
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prosecution evidence(s) available j
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Sales Tax Instructions, 2009 for co
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Sales Tax Instructions, 2009 i) pha
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Sales Tax Instructions, 2009 ______
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Sales Tax Instructions, 2009 1. Hav
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 are in
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Sales Tax Instructions, 2009 SRO-50
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 Any o
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 implem
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Sales Tax Instructions, 2009 throug
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 (v) In
Page 2005 and 2006:
Sales Tax Instructions, 2009 addres
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Page 2009 and 2010:
Page 2011 and 2012:
Sales Tax Instructions, 2009 (5) Co
Page 2013 and 2014:
Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 APTMA
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Sales Tax Instructions, 2009 5. Kee
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Sales Tax Instructions, 2009 period
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Sales Tax Instructions, 2009 DTRE a
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Sales Tax Instructions, 2009 DTRE R
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Sales Tax Instructions, 2009 (16) A
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Sales Tax Instructions, 2009 seem t
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Sales Tax Instructions, 2009 In cas
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Sales Tax Instructions, 2009 Total
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Sales Tax Instructions, 2009 3. DTR
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Sales Tax Instructions, 2009 person
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Sales Tax Instructions, 2009 We are
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Sales Tax Instructions, 2009 Issue-
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Sales Tax Instructions, 2009 1. Obt
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 Import
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PAPERS. Sales Tax Instructions, 200
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Sales Tax Instructions, 2009 City C
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ENCLOSURE-III To: From: Member Sale
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SALES TAX ACT, 1990 Sales Tax Instr
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NAME ADDRESS REG. NO. OF THE TAXPAY
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Sales Tax Instructions, 2009 (vi) S
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Department / Cantonment Board Devel
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3 rd day 4 th day Record under Sale
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8. Stock Taking & Inventory Managem
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Sales Tax Instructions, 2009 11. Mu
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SUBJECT:- Sales Tax Instructions, 2
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(liv) (lv) (lvi) (lvii) Sales Tax I
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B. WHAT IS FLYING INVOICE? Sales Ta
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METER (9028.3000) Sales Tax Instruc
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S.No. Designation No. of Posts 1. R
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IN THE SUPREME COURT OF PAKISTAN (A
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Sales Tax Instructions, 2009 611. U
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Sales Tax Instructions, 2009 electr
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44. Dawood Lawrencepur Ltd Sales Ta
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Sales Tax Instructions, 2009 85. Ma
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137. Yahya Textile Mills (Pvt.) Ltd
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Sales Tax Instructions, 2009 28. Au
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Sales Tax Instructions, 2009 74. F.
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207. Technics Garments (Pvt) Ltd Sa
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Sales Tax Instructions, 2009 12. Bi
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Sales Tax Instructions, 2009 Sr. No
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5. Cololny Sarhad Textile Mills Ltd
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Sales Tax Instructions, 2009 1 Chem
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Sales Tax Instructions, 2009 180. D
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Sales Tax Instructions, 2009 236. F
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Sales Tax Instructions, 2009 717. T
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Sales Tax Instructions, 2009 411. K
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Sales Tax Instructions, 2009 231 Ni
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