Sales Tax Instructions

Sales Tax Instructions, 2009
C.No.4(47)STB/98(Pt-II) DATED 3 RD JANUARY, 2002
SUBJECT:-
IMPOSITION OF SALES TAX.
I am directed to refer to your letter No.14-0209-00, dated 10.12.2001 and the
discussion on the subject cited above and to say that a person who makes taxable supplies
to a government department falls in the definition of ‗wholesaler‘ or ‗dealer‘ under
section 2(47) of the Sales Tax Act, 1990 (copy enclosed), regardless of the name
(‗stockist‘, ‗agent‘, ‗supplier‘, ‗indentor‘, etc) he uses for himself.
2. Supplies made by a wholesaler or dealer became liable to sales tax w.e.f.
01.7.1998. However, supplies made by such wholesalers or dealers who got themselves
voluntarily registered before 01.7.1998 were liable to tax with effect from the date of
actual registration.
3. In order to charge sales tax from buyers, such registered suppliers should
have issued proper sales tax invoices under section 23 of the Sales Tax Act, 1990 at the
time of supply showing their sales tax registration number and the amount of sales tax.
Issuance of sales tax invoices at this stage is not acceptable under the law. For further
confirmation, copies of their sales tax returns filed in the National Bank of Pakistan can
be checked to ascertain whether sales tax was paid by them on such supplies.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to Major Rafiq-ur-Rehman, Directorate General Procurement
(Army), Ministry of Defence, Rawalpindi.]
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SALES TAX RULING/INSTRUCTION No.3/2002
C.No3(16)STP/2000 DATED 7 TH JANUARY, 2002
SUBJECT:- AMENDMENT IN SRO 448(I)/2000 DATED 1 ST JULY, 2000
REGARDING JURISDICTION OF COLLECTORATE OF
CUSTOMS, SALES TAX AND CENTRAL EXCISE
(ADJUDICATION).
I am directed to refer to the subject cited above and to enclose a copy of
notification No. SRO 07(I)/2002, dated the 5 th January, 2002, which amends SRO
448(I)/2000, dated 1 st July, 2000.
2. The amending notification authorizes the officers of sales tax not below
the rank of Superintendent or Senior Auditor of the Executive Collectorates to decide the