Sales Tax Instructions

Sales Tax Instructions, 2009
(iii)
(iv)
(v)
When the supply is made to the distributors/ dealers/ commission agents/retailers
from these storage/ depots, same shall be treated as the time of supply for the
purpose of levy and payment of sales tax.
The return to be filed upto 15 th of the next month should reflect all their sales
made during the relevant tax period.
If supplies from the storage/depots is made to registered persons, 12.5% tax may
be charged and in case of supply to un-registered person, 1% further tax may also
he charged, in addition to the standard rate of 12.5% tax.
2. Further queries, if any, may be directed towards the relevant Collectorate of Sales Tax.
[Issued by CBR, Islamabad, under the signature of Mr. Muhammad Tahir, Secretary (STP),
being addressed to M/s. Pakistan State Oil Company Ltd., Karachi.]
SALES TAX RULING/INSTRUCTION No.9/2002
C.No.3(36)STP/99(Pt.I) DATED 29 TH JANUARY, 2002
SUBJECT:-
CLARIFICATION IN RESPECT OF SECTION 73 OF THE
SALES TAX ACT, 1990.
I am directed to refer to your letter dated 11.10.2001 on the captioned subject and
to say that the payment made for a sum exceeding 50,000/- rupees, in respect of any
transaction (excluding utility bills) by bearer instruments like traveller cheques is not
covered under the provisions of section 73 of the Sales Tax Act, 1990. The said
provisions specifically provides that only those banking instruments showing transfer of
the payment in favour of seller from the business account of the buyer are acceptable.
Accordingly, payment made through bearer cheque/traveller cheque is not admissible in
terms of its aforesaid legal provision.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to M/s Reckitt Benckiser Pakistan Ltd.,Karachi-74400.]
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SALES TAX RULING/INSTRUCTION No.10/2002
C.No.3(36)STP/99(Pt.I) DATED 31 ST JANUARY, 2002
SUBJECT:-
COMPLAINT BY M/S IHSAN SONS (PVT) LIMITED, KARACHI
REGARDING ADMISSIBILITY OF SALES TAX REFUND ON
COURIER CHARGES.